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  • 2 March 2026

    70% Tax on Severance Payments

    14:42 Bydr Piotr Sekulski 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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  • 25 February 2026

    New PIT forms for 2025

    07:44 Bydr Piotr Sekulski InBusiness
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    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.

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  • 28 January 2026

    UX/UI Lump-Sum Tax Rate

    09:11 Bydr Piotr Sekulski In12% lump sum
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    The UX/UI lump-sum tax rate can be more nuanced than the standard “8.5% vs 12%” discussion common in the Polish IT sector. In UX/UI, there is also a third rate worth considering. Gazeta Wyborcza published an article featuring my comment on this shift in the tax authorities’ approach.

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  • 16 January 2026

    Thermomodernization relief VAT: VAT deduction and PIT relief

    09:56 Bydr Piotr Sekulski InLump sum of taxation
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    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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  • 12 December 2025

    Is gifting a car safe?

    16:38 Bydr Piotr Sekulski InBusiness
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    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.

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  • 27 November 2025

    Deferral of JPK_KR

    12:13 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. 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 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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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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  • Invoicing ETSY – digital products 28 November 2023

  • Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024

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