KIS TIGHTENS ITS POSITION on the 8.5% for IT

KIS TIGHTENS ITS POSITION on the 8.5% for IT

8.5% for IT – Due to the recent clear shift in the tax authority’s approach to the lump-sum taxation of IT specialists, a comment by Dr. Piotr Sekulski has been published in Rzeczpospolita. This article addresses the issue of recent tax rulings where the tax office has negatively opined on the possibility of applying the 8.5% lump-sum rate for activities that were previously considered unrelated to software development. In practice, this new approach means an expansion of IT industry activities subject to a 12% lump-sum tax, rather than the previous 8.5% rate.

The full article is available here additionally was shown also in the article on money.pl.

We remind you that we have previously written about the lump-sum tax in IT:

If you have questions about applying lump-sum taxation, visit us at www.outsourced.pl .

dr Piotr Sekulski

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

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