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  • 13 May 2025

    Rental Income and PIT in Poland – Is Rental a Business Activity?

    09:45 Bydr Piotr Sekulski InGeneral rules
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    Is Rental a Business Activity under Polish PIT Regulations? Is rental income subject to PIT in Poland as a business activity, or can it still be treated as private income? How do tax authorities approach this? And most importantly — is their interpretation favorable to taxpayers? Recently, an article in Rzeczpospolita featured commentary from Piotr Sekulski, PhD precisely on this subject.

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  • 1 April 2025

    Tax Reliefs 2024 – What You Need to Know Before Filing Your PIT

    17:59 Bydr Piotr Sekulski InFlat rate (19%)
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    As the deadline for submitting your 2024 annual PIT return approaches, many taxpayers are wondering about the available tax reliefs 2024. Properly applying a tax relief can significantly affect the amount of PIT you owe. But what factors are decisive? What has changed compared to 2023? These issues are comprehensively addressed in the latest article in Rzeczpospolita, featuring commentary from Piotr Sekulski, PhD.

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  • 14 February 2025

    PKWiU Change 2025 and Lump Sum Taxation

    16:28 Bydr Piotr Sekulski In12% lump sum
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    The PKWiU change 2025 is a crucial topic for entrepreneurs using lump sum taxation. While the PKD 2025 classification update has been implemented, many are wondering whether it will trigger changes in PKWiU. Will the tax authorities or the Polish Central Statistical Office (GUS) introduce a new classification? When can we expect modifications? How will this impact tax rates? These issues were discussed in Piotr Sekulski’s, PhD latest commentary for Prawo.pl.

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  • 3 February 2025

    Best Taxation Form in 2025 – What to Choose?

    14:51 Bydr Piotr Sekulski InBusiness
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    Which taxation form in 2025 will be the most beneficial? This is one of the most important questions business owners ask themselves every year. The taxation method you choose has a direct impact on the amount of PIT you pay. What factors will be crucial? What has changed compared to 2024? A recent article on Prawo.pl features a detailed analysis and expert commentary by Piotr Sekulski, PhD.

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  • 16 December 2024

    Helpdesk services tax rate (lump-sum of taxation)

    17:52 Bydr Piotr Sekulski In12% lump sum
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    Helpdesk services tax rate (lump-sum of taxation). Recently, a lump sum as a form of PIT settlement has become a tempting alternative for many entrepreneurs, especially from the IT industry. There is a widespread belief that if services have any connection with the IT industry, they are taxed at a 12% rate (and some may be even at 8.5%). Let’s explore whether this belief holds true in the case of helpdesk services.

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  • 2 December 2024

    DAC7: Taxation of Online Sales

    17:00 Bydr Piotr Sekulski InBusiness
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    Tax authorities are increasingly monitoring online sellers. This raises questions about how to correctly report taxation of online sales. How will the DAC7 directive impact sellers’ PIT filings? Recently, Rzeczpospolita published an article featuring commentary from Piotr Sekulski, PhD on this subject.

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  • 23 November 2024

    Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment

    06:57 Bydr Piotr Sekulski InBusiness
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    What taxation form should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) entrepreneurs pay. What factors are decisive? What should you focus on?

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  • 10 November 2024

    Is Lump-Sum Taxation Profitable?

    14:39 Bydr Piotr Sekulski In12% lump sum
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    Lump-sum taxation has recently become a popular form of taxation in PIT settlement. Its appeal lies in its simplicity and lower tax rates. However, while lump-sum taxation has its advantages, it also has certain drawbacks that should not be overlooked.

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  • 28 October 2024

    First Supreme Administrative Court (NSA) Ruling on the 8.5% Lump-Sum Tax

    11:14 Bydr Piotr Sekulski In12% lump sum
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    First ruling on the 8.5% Lump-Sum Tax. The 8.5% lump-sum tax remains a popular choice among entrepreneurs in the IT sector. However, there are ongoing uncertainties about which activities qualify for the 8.5% lump-sum rate and which fall under the 12% rate. The reasoning behind the recent groundbreaking ruling by the NSA (case no. II FSK 622/24) includes conclusions that may be seen as unfavorable to some. Today, Rzeczpospolita published an article containing a commentary from Piotr Sekulski, PhD regarding this ruling.

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  • 11 October 2024

    ZUS Health Insurance Contribution 2025?

    14:35 Bydr Piotr Sekulski InFlat rate (19%)
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    Last week, there were announcements about what the health insurance contribution 2025 might look like. Should entrepreneurs be worried? Is this a revolution? How could the proposed changes affect entrepreneurs paying ZUS? Recently, an article in Rzeczpospolita included a comment by Dr. Piotr Sekulski on this topic.

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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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  • Lump sum and online advertisements revenue 11 July 2024

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