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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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  • 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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  • 29 July 2024

    I don’t know which lump-sum rate to choose – PKWiU, GUS, and KIS

    17:05 Bydr Piotr Sekulski In12% lump sum
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    Recently, lump-sum of taxation as a form of PIT settlement has become an attractive alternative for many entrepreneurs, especially in the IT industry. Since the choice of the form of taxation is made for the entire year “in advance”, we must thoroughly analyze everything before making a decision. One of the most important questions that arise at this stage is the issue of choosing the appropriate lump-sum rate!

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  • 26 July 2024

    I would like to choose lump-sum taxation, but…

    16:31 Bydr Piotr Sekulski In12% lump sum
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    Recently, lump-sum taxation as a form of PIT settlement has become an attractive alternative for many entrepreneurs, especially in the IT industry. Since the choice of the form of taxation is made for the entire year “in advance,” we must thoroughly analyze everything before making a decision.

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  • 17 May 2024

    Which lump-sum rate to choose? KIS multiplies difficulties

    15:15 Bydr Piotr Sekulski In12% lump sum
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    Is the answer to the question what is the appropriate lump-sum rate really so problematic? Why doesn’t KIS make life easier for taxpayers? What should you pay attention to when writing a motion for the tax ruling to KIS? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.

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  • 19 January 2024

    Shall we expect any changes in the lump sum of taxation?

    11:46 Bydr Piotr Sekulski In12% lump sum
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    The increased interest in lump sum of taxation in recent years has led to new questions emerging in the context of these regulations. The regulations especially in the case of the IT industry, may raise controversy and doubts because it is not fully adapted to the current situation. So, can we expect any changes in the lump sum act in the coming years?

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  • 13 December 2023

    BUSINESS AND RENTAL – ZUS DEDUCTION (PIT-28)

    12:07 Bydr Piotr Sekulski InBusiness
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    Last year, the lump sum became an extremely popular form of taxation of business income. People renting apartments privately also have to pay a lump sum. We often deal with the combination of private businesses and rentals. How does the issue of ZUS deduction look like then? What results from this combination of different revenues? In the configuration of business and lease, filling out PIT may prove problematic in some aspects.

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  • 5 December 2023

    PROPERTY RENTAL TAX – 2023

    12:51 Bydr Piotr Sekulski InBusiness
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    Property rental has recently become a quite popular (and profitable) source of income. This entails the obligation to pay property rental tax. It’s important to note that the recent tax changes (Polish Deal 1.0 and 2.0) have affected the incomes derived from renting. What should you currently be mindful of regarding the income tax on rent?

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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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