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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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  • 24 April 2026

    Lump-sum tax for managers – where the risk appears today

    06:27 Bydr Piotr Sekulski In8,5% lump sum
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    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 […]

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  • 27 March 2026

    Changes in lump-sum tax – our commentary featured today in “Rzeczpospolita”

    15:11 Bydr Piotr Sekulski In12% lump sum
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    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.

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  • 17 March 2026

    Invoice for Company Management and Lump-Sum Taxation – Where Does the Risk Arise?

    07:34 Bydr Piotr Sekulski In15% lump sum
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    An invoice for company management may seem like a simple optimisation tool, but in practice it often creates significant tax risks. Particular caution is needed where someone combines management functions with services provided to their own company through a sole proprietorship. We recently discussed this issue in a tax commentary published by Prawo.pl.

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  • 25 February 2026

    New PIT forms for 2025

    07:44 Bydr Piotr Sekulski InBusiness
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    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.

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  • 28 January 2026

    UX/UI Lump-Sum Tax Rate

    09:11 Bydr Piotr Sekulski In12% lump sum
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    The UX/UI lump-sum tax rate can be more nuanced than the standard “8.5% vs 12%” discussion common in the Polish IT sector. In UX/UI, there is also a third rate worth considering. Gazeta Wyborcza published an article featuring my comment on this shift in the tax authorities’ approach.

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  • 4 December 2025

    Lump-sum tax checklist – how to prepare for choosing the rate?

    15:19 Bydr Piotr Sekulski In12% lump sum
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    Ryczałt (lump-sum tax) is tempting with its simplicity and low tax rates, but a mistake when choosing the rate may mean a significant tax top-up after several years. Our article titled “lump-sum tax checklist” is designed to make you aware of what is worth preparing before you tick the “ryczałt” box in CEIDG. What data to collect, what to analyse, what to ask your tax advisor about, and where the risks lie.

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  • 30 October 2025

    Project manager lump-sum of taxation

    17:20 Bydr Piotr Sekulski In12% lump sum
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    Project manager lump-sum tax rate. 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%). This belief may be wrong, especially in the case of project managers.

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  • 16 October 2025

    Product owner lump-sum tax rate

    17:08 Bydr Piotr Sekulski In12% lump sum
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    Product owner lump-sum tax rate. 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%). This belief may be wrong, especially in the case of product owners.

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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

  • 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

  • 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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