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.
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.
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.
New PKWiU lump-sum taxation. Since the beginning of 2025, a new classification of business activities known as PKD 2025 has been in effect. Now, it appears that a change in PKWiU will follow this update. But what does this mean for entrepreneurs using lump-sum taxation? When will the new classification come into force, and how will it impact lump-sum tax rates?
The Polish tax authorities are becoming more thorough in verifying eligibility for the IP Box AI relief. Can an entrepreneur who uses artificial intelligence in their work still benefit from the 5% tax rate? And is there a risk of losing your refund under IP Box AI? In a recent Rzeczpospolita article, Piotr Sekulski, PhD explains these doubts.
Does the reclassification of a mandate contract by ZUS create a tax liability? How do the Polish tax authorities approach this issue, and is their interpretation favorable for taxpayers? Recently, the daily Rzeczpospolita published an article featuring a commentary by Piotr Sekulski PhD, a tax advisor, addressing this topic. Reclassification of a Mandate Contract by […]
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.
Is Rental a Business Activity under Polish PIT Regulations? Is rental income subject to PIT in Poland as a business activity, or can it still be treated as private income? How do tax authorities approach this? And most importantly — is their interpretation favorable to taxpayers? Recently, an article in Rzeczpospolita featured commentary from Piotr Sekulski, PhD precisely on this subject.
ZUS Adjustment After Changing the Form of taxation. Changing your form of taxation can have negative consequences for entrepreneurs. In certain situations, a ZUS adjustment may be required after such a change. But what should you do if you switch your tax form but don’t earn your first income until later in the year? A recent article published in Rzeczpospolita included expert commentary from Piotr Sekulski, PhD on this issue.
Wedding Gifts and Donations. Can newlyweds who ask for charitable donations instead of flowers benefit from a tax deduction? How does donation relief work in such cases? What documents are required? A recent article in Rzeczpospolita featured a comment by Piotr Sekulski, PhD addressing this very topic.
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