Electronic tax ledger and JPK are another stage in the digitalisation of tax settlements. In an article published in “Rzeczpospolita”, Piotr Sekulski, PhD, tax advisor at Outsourced.pl, comments on why the new obligations may be a bigger change for many small businesses than KSeF itself.
ESOP tax settlement and the taxation of other incentive schemes based on shares, interests or options raise many practical questions. The key issues are when taxable income arises, whether tax deferral may apply, and whether the company has any withholding obligations.
An invoice for company management may seem like a simple optimisation tool, but in practice it often creates significant tax risks. Particular caution is needed where someone combines management functions with services provided to their own company through a sole proprietorship. We recently discussed this issue in a tax commentary published by Prawo.pl.
The tax authorities have released the new PIT forms for 2025 ahead of the annual filing season. Here’s what to watch out for—especially if you use Twój e-PIT or the app.
The punitive 70% severance tax was intended as a tool to limit high severance packages in state-controlled companies. In practice, however, it is applied far more often than it should be—sometimes even to individuals who are not senior managers. What is more, taxpayers who have doubts increasingly cannot obtain a substantive individual tax ruling, because the Head of the National Revenue Information (Director of KIS) refuses to issue it right away. The refusal is justified by an “justified suspicion” of tax avoidance (Article 119a of the Polish Tax Ordinance). In a judgment of 15 October 2025, case no. I SA/Gd 626/25, the Voivodeship Administrative Court (WSA) in Gdańsk criticised this practice.
B2B reclassification into an employment contract – in early January 2026, the government announced that it would not continue the PIP reform aimed at strengthening the “administrative” reclassification of contracts. This does not mean a “green light” for any cooperation model: reclassifying B2B into an employment contract remains a real risk, because it depends mainly on how the work is actually performed in practice (not on what the contract is called).
Where the same income has been taxed in two countries at the same time, the taxpayer is not without remedies. Many double tax treaties (treaties on the avoidance of double taxation) provide an appropriate tool—namely the MAP procedure (Mutual Agreement Procedure), i.e., the mutual agreement procedure between tax administrations.
Is gifting a car safe? If you have a vehicle you no longer use in your business, a family gift may look like a simple exit route—until tax questions appear. Below we share key takeaways from a recent Rzeczpospolita article featuring a comment by Piotr Sekulski, PhD, tax advisor.
The topic of JPK accounting books has been causing concern among accounting offices and business owners for some time now. Is a deferral of JPK_KR possible? Will this obligation apply to everyone starting in 2026? Is there a way to postpone this ? A recent article in Rzeczpospolita featured expert commentary by Piotr Sekulski, PhD, a tax advisor, discussing the matter.
When a US counterparty asks your company to sign a form for the IRS and will not wire your fee otherwise, it is very easy to make a mistake. To help our clients, we have prepared this Form W-8BEN-E checklist article. It walks you step by step through what to check and which documents to prepare before you send Form W-8BEN-E. Getting this right helps you avoid paying 30% tax in the US and at the same time stay safe from a Polish tax perspective.
W-8BEN form – (Q&A) 17 October 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
Foreign Donation Tax – Does It Apply in Poland? 19 February 2025
