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  • 6 November 2025

    Online Sales Tax Audits Are on the Rise – What You Need to Know

    07:41 Bydr Piotr Sekulski InBusiness
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    Online sales tax audits are becoming more frequent, especially with new DAC7 reporting obligations. More and more online sellers are receiving tax authority inquiries. What triggers an audit? How do you declare income from online sales correctly? What thresholds apply, and when do you risk being classified as running a business? In a recent article on Prawo.pl, Piotr Sekulski, PhD, comments on these growing risks.

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  • 22 October 2025

    JPK Accounting Books Not for Everyone (Yet)

    11:18 Bydr Piotr Sekulski InBusiness
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    The topic of JPK accounting books has been causing concern among accounting offices and business owners for some time now. Will this obligation apply to everyone starting in 2026? Is there a way to postpone this requirement? A recent article in Rzeczpospolita featured expert commentary by Piotr Sekulski, PhD, a tax advisor, discussing the matter.

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  • 9 October 2025

    Is Article 176 of the Polish Commercial Companies Code Still a Safe Solution?

    11:18 Bydr Piotr Sekulski InBusiness
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    Both the Polish Social Security Institution (ZUS) and the National Health Fund (NFZ) have recently taken the view that remuneration paid to a shareholder (partner) for services provided to the company should be subject to social contributions. Is Article 176 of the Polish Commercial Companies Code (KSH) still a viable and secure solution? A recent article in Rzeczpospolita features a commentary by Piotr Sekulski, PhD, on this issue.

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  • 2 October 2025

    17% lump-sum tax when a shareholder provides services to their own company (UD116)

    12:05 Bydr Piotr Sekulski InBusiness
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    When a shareholder provides services to their own company in a B2B model, tax treatment in Poland has long raised disputes. Authorities often deny access to lump-sum taxation or the 19% flat tax, alleging optimisation. Now, the legislator steps in: the UD116 package proposes a 17% lump-sum tax on services rendered to related parties. Is […]

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  • 26 September 2025

    NSA: Invoicing Your Own Company May Indicate Tax Avoidance

    14:07 Bydr Piotr Sekulski InBusiness
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    For some time now, tax authorities have been challenging B2B service arrangements provided by company board members to their own companies (commonly referred to as “invoicing your own company”) as potential aggressive tax planning. We have written about this issue before. The latest judgment of the Supreme Administrative Court (NSA) of November 5, 2024 (case ref. II FSK 996/24), confirms that such practices may raise a justified presumption of tax avoidance.

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  • 5 September 2025

    Zero PIT for Parents – Presidential Proposal Explained

    09:50 Bydr Piotr Sekulski InBusiness
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    A new presidential draft law introducing a zero PIT rate for parents has recently drawn significant public attention. Who exactly would benefit from this solution? Would all parents be eligible? An article recently published in Rzeczpospolita includes commentary by Piotr Sekulski PhD, tax advisor, discussing key aspects of this initiative.

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  • 26 August 2025

    Tip Tax – Interview [audio]

    12:20 Bydr Piotr Sekulski InBusiness
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    Piotr Sekulski, PhD, tax advisor at Outsourced.pl, appeared as a guest expert on Radio Nowy Świat in a segment broadcast on August 14, 2025. His commentary focused on the tip tax, a topic that continues to raise practical questions for both employers and employees in the hospitality sector. The radio feature addressed broader tax issues in the restaurant industry and how waitstaff and service workers should settle their tips with the tax authorities

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  • 12 August 2025

    Tip Tax in Poland – Who’s Responsible for Paying It?

    13:06 Bydr Piotr Sekulski InBusiness
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    In recent weeks, the issue of tip tax in Poland has stirred debate among employers and hospitality workers alike. Is it the waiter who pays tax on tips, or does the employer bear the responsibility? What are the rules for ZUS contributions? Recent comments by Piotr Sekulski, PhD tax advisor, shed light on this increasingly common question.

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  • 8 August 2025

    Ministry of Finance guidance (July 3, 2025): the beneficial owner in withholding tax

    14:21 Bydr Piotr Sekulski InBusiness
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    On July 3, 2025, Poland’s Ministry of Finance published extensive tax explanations on the so-called beneficial owner (BO) clause in the context of withholding tax (WHT). The concept of the beneficial owner is crucial for cross-border payments like dividends, interest, and royalties because it determines eligibility for tax preferences – reduced WHT rates or exemptions. In other words, only an entity that is the beneficial owner of a given payment can benefit from the protection of double tax treaties or EU directives.

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  • 25 July 2025

    Therapy as a Business Expense – Can Mental Health Costs Be Deducted in Poland?

    09:17 Bydr Piotr Sekulski InBusiness
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    Can health-related expenses be considered tax-deductible? Is therapy as a business expense justified? How do the tax authorities view this? And what kind of documentation is required? A recent article published in Rzeczpospolita features a commentary by Piotr Sekulski, PhD, who discusses whether therapy-related costs can be safely included in company expenses in Poland.

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Piotr Sekulski, PhD

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.

Blog Outsourced.pl

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

Popular Posts

  • 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

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