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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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  • 24 June 2026

    Commercial intermediation tax – when is 8.5% lump-sum possible?

    11:27 Bydr Piotr Sekulski In15% lump sum
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    Commercial intermediation tax is an increasingly important topic for people working with companies in a B2B model as sales representatives, business developers, sales managers or persons responsible for client acquisition. In many cases, the 8.5% lump-sum tax rate may be worth considering, but it is not enough to rely only on the job title. The actual scope of services, the appropriate PKWiU classification and whether the activities do not fall within advisory, management or other services subject to a higher tax rate are all crucial.

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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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  • 3 June 2026

    Foreign broker taxes – when must an investor report tax independently?

    15:39 Bydr Piotr Sekulski InCapital gains
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    Foreign broker taxes are one of the most common concerns among investors using international platforms. The fact that you do not receive a Polish PIT-8C form does not mean there are no tax obligations. In many cases, investors must independently calculate their revenue, costs and taxable result, and report it in the PIT-38 tax return.

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  • 28 May 2026

    MAP procedure checklist – what to prepare before submitting an application?

    13:56 Bydr Piotr Sekulski InCIT
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    A MAP procedure checklist is a practical list of items worth preparing before a taxpayer applies to initiate a mutual agreement procedure. In our previous post, we explained what the MAP procedure is and when it can help in cases of double taxation. This time, we focus on what should actually be checked, collected and organised before submitting the application.

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  • 20 May 2026

    RSU tax settlement in Poland – can an incentive plan help avoid 32% PIT?

    07:40 Bydr Piotr Sekulski InCapital gains
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    RSU tax settlement in Poland is becoming an increasingly important topic for employees and contractors working for technology companies, startups and international corporate groups. RSUs may be an attractive part of a remuneration package, but they do not automatically mean taxation at the 19% rate. In practice, it is necessary to verify whether the incentive plan allows taxation to be deferred until the sale of shares, or whether there is a risk that the income will be taxed under the progressive tax scale, including 32% PIT.

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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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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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