• 2 March 2026

    70% Tax on Severance Payments

    14:42 By InGeneral rules
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    The 70% PIT tax on severance payments was intended as a tool to curb excessive payouts in companies controlled by the state. In practice, however, it is collected far more often than it should be—sometimes even from people who are not top-level executives. And when a taxpayer asks for an individual tax ruling, the tax authority refuses to issue it, suspecting actions aimed at circumventing the law. In the judgment of 15 October 2025, ref. no. I SA/Gd 626/25, the Regional Administrative Court (WSA) in Gdańsk criticised this practice. A recent article published on Prawo.pl includes Piotr Sekulski’s, PhD commentary on the matter.

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  • 4 February 2026

    Punitive 70% severance tax: the WSA in Gdańsk sides with the taxpayer

    16:26 By InBusiness
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    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.

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  • 21 January 2026

    B2B Reclassification into an Employment Contract: the PIP reform will not happen, but the risks for companies remain (2026)

    14:05 By InBusiness
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    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).

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  • 16 January 2026

    Thermomodernization relief VAT: VAT deduction and PIT relief

    09:56 By InLump sum of taxation
    0

    Thermomodernization relief VAT – can you claim the PIT thermomodernization relief if you have already deducted VAT from the invoice in your business? Yes — you can structure the settlement so as to benefit from both the VAT deduction and the PIT relief, as long as you do not deduct the same amount twice. Recently, Rzeczpospolita published an article featuring a comment by dr Piotr Sekulski on this topic.

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  • 19 December 2025

    Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment

    07:32 By In12% lump sum
    0

    What taxation form 2026 should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) and insurance contributions entrepreneurs pay. What factors are decisive? What should you focus on?

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  • 27 November 2025

    Deferral of JPK_KR

    12:13 By 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. 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.

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  • 6 November 2025

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

    07:41 By InBusiness
    0

    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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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.

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