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  • 10 July 2026

    B2B Contract Audits – PIP May Alert the Tax Authorities

    13:45 Bydr Piotr Sekulski InBusiness
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    B2B contract audits may not end with a decision issued by the Polish National Labour Inspectorate, or PIP. Information gathered by labour inspectors may also be shared with the tax authorities and the Social Insurance Institution, ZUS. This may lead to a review of the previous tax and social security settlements of both the company and the self-employed contractor.

    Rzeczpospolita published an article featuring our commentary on the tax consequences of reclassifying a B2B relationship as employment. The topic was also highlighted on the front page of the newspaper’s 7 July 2026 edition.

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  • 3 July 2026

    How to settle occasional lease? Dr Piotr Sekulski comments for Prawo.pl

    07:40 Bydr Piotr Sekulski InBusiness
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    How to settle occasional lease in Poland and what should landlords watch out for when it comes to lump-sum tax and VAT? This issue was discussed by dr Piotr Sekulski, tax advisor and founder of Outsourced.pl, in his expert comment for Prawo.pl. In practice, the biggest doubts concern not only the annual PIT-28 tax return, but also whether income from private rental may affect the VAT exemption limit for individuals who also run a business.

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  • 19 June 2026

    RSU tax – when does an incentive plan fail to provide tax benefits?

    10:23 Bydr Piotr Sekulski InCapital gains
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    RSU tax is an issue that increasingly concerns IT specialists, employees of foreign capital groups and B2B contractors. In theory, an incentive plan should allow taxation to be deferred until the shares are sold and the income to be taxed at 19% PIT. In practice, not every plan meets the statutory conditions for preferential treatment, and incorrect classification may mean that tax has to be paid earlier — even under the progressive tax scale.

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  • 11 June 2026

    B2B benefits as tax-deductible costs – tax authorities change their approach again

    12:16 Bydr Piotr Sekulski InCIT
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    B2B benefits as tax-deductible costs have once again become a disputed issue with the Polish tax authorities. In a recent article published by “Rzeczpospolita”, Piotr Sekulski, PhD, tax advisor at Outsourced.pl, comments on the change in the tax authorities’ approach to sports cards, medical packages and other benefits provided to B2B contractors. B2B benefits as […]

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  • 15 May 2026

    Electronic tax ledger and JPK – small businesses facing mandatory digitalisation

    12:39 Bydr Piotr Sekulski InBusiness
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    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.

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  • 8 May 2026

    Cryptocurrency tax return in Poland – PIT-38 and tax office notices

    11:12 Bydr Piotr Sekulski InGeneral rules
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    Cryptocurrency tax return in Poland is an obligation many investors notice only after receiving a tax office request. In an article published by “Rzeczpospolita”, Piotr Sekulski, PhD, tax advisor at Outsourced.pl, explains why the lack of PIT-8C from a crypto exchange does not release investors from reporting cryptocurrency transactions in Poland.

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  • 27 April 2026

    Contract for specific work without PIT advance payment – our commentary

    10:10 Bydr Piotr Sekulski InGeneral rules
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    A contract for specific work without PIT advance payment may be relevant both for contractors and for businesses acting as tax remitters. In an article published in Rzeczpospolita, dr Piotr Sekulski, tax advisor, commented on when PIT withholding may be skipped under a contract for specific work and what conditions must be met.

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  • 24 April 2026

    Lump-sum tax for managers – where the risk appears today

    06:27 Bydr Piotr Sekulski In8,5% lump sum
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    Lump-sum tax for managers is an issue that keeps returning in tax practice. In February 2026, Prawo.pl described the risks connected with combining management functions with the provision of services to one’s own company, and the article quoted dr Piotr Sekulski several times. This is another chapter of a problem we had already discussed earlier […]

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  • 14 April 2026

    Home business expenses – can appliances, cleaning and food be deducted

    16:46 Bydr Piotr Sekulski InFlat rate (19%)
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    Home business expenses are a recurring topic, especially where a business is run from a flat or house. In an article published by Prawo.pl, Piotr Sekulski, PhD, tax advisor comments on where the safe settlement of business expenses ends and where significant tax risk begins. The article discusses, among other things, appliances, cleaning and food in the context of running a business from home.

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  • 27 March 2026

    Changes in lump-sum tax – our commentary featured today in “Rzeczpospolita”

    15:11 Bydr Piotr Sekulski In12% lump sum
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    Changes in lump-sum tax are becoming increasingly clear. Today, “Rzeczpospolita” published an article featuring commentary by Piotr Sekulski, PhD, tax adviser, on the new version of the draft amendments to the lump-sum tax rules. This is an important signal, because we are no longer dealing with old assumptions, but with another version of the draft that has appeared in the Government Legislation Centre and may realistically lead to higher tax burdens for many taxpayers from January 1, 2027.

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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

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  • IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024

  • Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment 19 December 2025

  • Can I apply the 50% tax deductible costs? 11 July 2024

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