The topic of preferential ZUS for a former shareholder of a limited liability company (sp. z o.o.) raises many questions among entrepreneurs in Poland. After closing the company and registering a sole proprietorship, can such a person benefit from reduced ZUS contributions? And how does preferential ZUS differ from the start-up relief in this case?
Startup relief for former shareholders of a Polish LLC (sp. z o.o.) raises many questions among entrepreneurs. Can you benefit from this relief when opening a sole proprietorship after closing your company? What are the applicable rules? How does ZUS approach this? Let’s take a closer look.
Electric vehicle expenses deduction – Can a company include electric vehicle-related costs in its business expenses? Is it possible to deduct electricity reimbursements paid to employees? What is the tax authority’s view on this? What documentation is required? These questions were recently addressed by Piotr Sekulski, PhD in an expert commentary published on the legal portal Prawo.pl, where he explained when electric vehicle expenses can be tax-deductible for Polish companies.
Prop trading and business activity. Proprietary trading – often called “prop trading” – has gained tremendous popularity in recent years. By allowing traders to operate with someone else’s capital, it removes one of the main barriers to entering financial markets: the lack of sufficient personal funds. That’s why prop trading is such an attractive option for many talented individuals looking to scale their operations. However, alongside the clear benefits, it’s crucial not to overlook the formal and legal aspects — especially when it comes to tax compliance. A key question arises: how should income from prop trading be classified under Polish tax law — as business activity or as income from personally performed services (e.g., under a contract for services)? This distinction has important tax implications. In this article, we explore that relationship — prop trading and business activity — in detail.
Tax advisor Piotr Sekulski, PhD at Outsourced.pl, appeared as an expert in a material broadcast on Dzień Dobry TVN on March 17, 2025. The material concerned PIT settlements – it discussed, among other things, tax reliefs available to individuals. The program also featured Ms. Monika Salawa, an accountant from Solidna Księgowa.
Parking Space and PIT. Recently, new information has emerged regarding the taxation of parking spaces for PIT purposes. Does the amortization ban still apply? Do changes in property tax affect PIT costs? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, shedding light on these questions.
The PKWiU change 2025 is a crucial topic for entrepreneurs using lump sum taxation. While the PKD 2025 classification update has been implemented, many are wondering whether it will trigger changes in PKWiU. Will the tax authorities or the Polish Central Statistical Office (GUS) introduce a new classification? When can we expect modifications? How will this impact tax rates? These issues were discussed in Piotr Sekulski’s, PhD latest commentary for Prawo.pl.
Which taxation form in 2025 will be the most beneficial? This is one of the most important questions business owners ask themselves every year. The taxation method you choose has a direct impact on the amount of PIT you pay. What factors will be crucial? What has changed compared to 2024? A recent article on Prawo.pl features a detailed analysis and expert commentary by Piotr Sekulski, PhD.
Recently, there has been renewed interest in whether reimbursement for taxi rides is subject to PIT. What should employees and employers be aware of? Is this issue of taxi reimbursement settled? How does the tax authority approach this matter? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, shedding light on these questions.
Can business activity be classified as a foreign tax establishment in Poland?
Does working remotely in IT create a foreign tax establishment? Could operating from Poland temporarily lead to tax consequences for sole proprietorships? These are the key questions explored in our latest analysis. In a recent article in Gazeta Wyborcza, our experts shared their insights on this topic.
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