PIT - Outsourced.pl

14 September 2026
Benefits for contractors – a company cost and B2B income?
21:22 Bydr Piotr Sekulski InBusiness
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Can benefits for contractors, such as medical packages, sports cards or language courses, be treated as tax-deductible costs by a Polish company? Yes, but the latest position of the Polish tax authorities indicates that they should form part of the agreed terms and economic settlement under the B2B relationship. At the same time, the value of the benefit may constitute taxable business income for the contractor. This does not necessarily mean that accepting the benefit is no longer worthwhile.

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7 September 2026
Lump-sum tax changes for 2027 – our comments in Rzeczpospolita and Prawo.pl
07:09 Bydr Piotr Sekulski In12% lump sum
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Will the planned lump-sum tax changes affect only the highest-earning entrepreneurs? No. A lower revenue threshold may exclude businesses with high turnover but low margins from the Polish lump-sum tax on recorded revenue. I discussed the consequences of the draft legislation with Rzeczpospolita and Prawo.pl.

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2 September 2026
Successive property inheritance – how to count five years
02:45 Bydr Piotr Sekulski InGeneral rules
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Where a property passes through several consecutive inheritances, can Poland’s five-year PIT period be counted from its acquisition by the original owner? According to numerous favourable judgments of the Provincial Administrative Courts – yes. Successive property inheritance does not necessarily restart the period each time the property is inherited. The Polish tax authority continues to take the opposite position, however, and the issue has not yet been resolved by the Supreme Administrative Court.

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24 August 2026
Lump-sum tax changes – our comment for Money.pl
11:14 Bydr Piotr Sekulski In12% lump sum
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Will the proposed lump-sum tax changes affect only Poland’s highest-earning entrepreneurs? No. Reducing the revenue threshold from EUR 2 million to EUR 250,000 could also affect smaller businesses with high turnover but low profit margins. I discussed the consequences of this proposal in an interview with Money.pl.

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20 August 2026
B2B Contract Reclassification – Our Publications
07:35 Bydr Piotr Sekulski InBusiness
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Does B2B contract reclassification mean that every long-term contract will automatically become an employment contract? No. What matters are the actual conditions under which the services are performed, rather than the title of the agreement. In its latest article, Wyborcza.biz discusses the first interpretation issued by the Polish Chief Labour Inspector concerning B2B contracts in the IT sector. Earlier, we commented in “Rzeczpospolita” on the tax consequences of treating a self-employed contractor as an employee.

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12 August 2026
R&D relief documentation – our article in Prawo.pl
07:24 Bydr Piotr Sekulski InCIT
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Is the fact that a project is innovative or technologically advanced sufficient to claim the Polish R&D tax relief? No. A taxpayer must also demonstrate that the work actually meets the statutory criteria for research and development activity. This is why R&D relief documentation is so important.

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4 August 2026
Agency permanent establishment of a US company in Poland – when does the risk arise?
16:23 Bydr Piotr Sekulski InCIT
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An agency permanent establishment of a US company may arise in Poland where a person acting for the US enterprise has and habitually exercises authority to conclude contracts in its name. The assessment should not, however, be limited to the wording of the relevant agreements. The actual role of the individuals operating in Poland must also be reviewed.

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31 July 2026
IP Box correction – our comment for Rzeczpospolita
18:27 Bydr Piotr Sekulski InCIT
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An IP Box correction may enable a business owner to apply the preferential 5% tax rate to income earned in previous years and recover the resulting tax overpayment. This issue was recently discussed by Rzeczpospolita, with several comments from Dr Piotr Sekulski, tax adviser at Outsourced.pl.

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20 July 2026
Gift from Ukraine – Could It Trigger PIT in Poland?
17:04 Bydr Piotr Sekulski InGeneral rules
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Could a gift from Ukraine received from parents by a Ukrainian citizen living in Poland be subject to Polish personal income tax? Yes, but only in a specific set of circumstances. If the gift falls outside the scope of Polish inheritance and gift tax, while the recipient is a Polish tax resident, the tax authorities may treat the funds as income from other sources.

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15 July 2026
MAP application – how to start the mutual agreement procedure in Poland
12:15 Bydr Piotr Sekulski InCIT
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A MAP application formally starts the mutual agreement procedure between the tax authorities of two countries. In the application, the taxpayer must demonstrate that the actions of one or both countries have resulted, or may result, in taxation that is not in accordance with the applicable double taxation treaty.

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My name is Piotr Sekulski. I am a Polish tax advisor (entry no. 13740), Doctor of Law from the Jagiellonian University and founder of Outsourced.pl.

I specialize in tax advisory for the IT sector, B2B contractors, founders, technology companies and internationally mobile individuals. I advise clients on lump-sum taxation, PIT, CIT, VAT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box, 50% tax-deductible costs and international tax matters.

I gained professional experience in tax advisory firms such as PwC, Thedy & Partners and CRIDO. I have advised on several hundred tax projects for the IT sector, new technologies and creative industries.

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.

Benefits for contractors – a company cost and B2B income?

Lump-sum tax changes for 2027 – our comments in Rzeczpospolita and Prawo.pl

Successive property inheritance – how to count five years

Lump-sum tax changes – our comment for Money.pl

B2B Contract Reclassification – Our Publications

R&D relief documentation – our article in Prawo.pl

Agency permanent establishment of a US company in Poland – when does the risk arise?

IP Box correction – our comment for Rzeczpospolita

Gift from Ukraine – Could It Trigger PIT in Poland?

MAP application – how to start the mutual agreement procedure in Poland

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