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.
Return relief in Poland still raises many practical questions. When reviewing this tax relief, the tax authorities verify not only the period spent abroad. What also matters is the moment of the change in tax residence and where the taxpayer actually had their centre of vital interests. Recently, Rzeczpospolita published our commentary on how the tax authorities approach individuals using this preference.
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.
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.
The punitive 70% severance tax was intended as a tool to limit high severance packages in state-controlled companies. In practice, however, it is applied far more often than it should be—sometimes even to individuals who are not senior managers. What is more, taxpayers who have doubts increasingly cannot obtain a substantive individual tax ruling, because the Head of the National Revenue Information (Director of KIS) refuses to issue it right away. The refusal is justified by an “justified suspicion” of tax avoidance (Article 119a of the Polish Tax Ordinance). In a judgment of 15 October 2025, case no. I SA/Gd 626/25, the Voivodeship Administrative Court (WSA) in Gdańsk criticised this practice.
Where the same income has been taxed in two countries at the same time, the taxpayer is not without remedies. Many double tax treaties (treaties on the avoidance of double taxation) provide an appropriate tool—namely the MAP procedure (Mutual Agreement Procedure), i.e., the mutual agreement procedure between tax administrations.
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IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
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Can I apply the 50% tax deductible costs? 11 July 2024
Foreign Donation Tax – Does It Apply in Poland? 19 February 2025
