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.
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.
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.
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.
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.
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.
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 […]
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.
ESOP tax settlement and the taxation of other incentive schemes based on shares, interests or options raise many practical questions. The key issues are when taxable income arises, whether tax deferral may apply, and whether the company has any withholding obligations.
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.
W-8BEN form – (Q&A) 17 October 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
Foreign Donation Tax – Does It Apply in Poland? 19 February 2025
