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.
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.
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 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.
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.
What taxation form 2026 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) and insurance contributions entrepreneurs pay. What factors are decisive? What should you focus on?
Is gifting a car safe? If you have a vehicle you no longer use in your business, a family gift may look like a simple exit route—until tax questions appear. Below we share key takeaways from a recent Rzeczpospolita article featuring a comment by Piotr Sekulski, PhD, tax advisor.
When a shareholder provides services to their own company in a B2B model, tax treatment in Poland has long raised disputes. Authorities often deny access to lump-sum taxation or the 19% flat tax, alleging optimisation. Now, the legislator steps in: the UD116 package proposes a 17% lump-sum tax on services rendered to related parties. Is […]
W-8BEN form – (Q&A) 17 October 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024
Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment 19 December 2025
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
