• 11 July 2024

    IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%?

    16:10 By In12% lump sum
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    Recently, the lump sum tax has become an attractive alternative for many entrepreneurs, especially in the IT sector. Due to numerous publications, some entrepreneurs have come to believe that if their services have any connection to the IT sector, they can pay a lump sum tax rate of 12% (and that many may even qualify for an 8.5% rate). However, this belief may be false, particularly for IT managers and management staff. In this article, we will try to guide IT managers and IT management staff on how to choose the appropriate lump sum tax rate.

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  • 11 July 2024

    Providing Services to a Company by a Board Member – is it Tax Optimization?

    15:50 By InBusiness
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    More and more often, Director of the National Tax Information (KIS) refuses to issue individual interpretations. The basis for such decisions is the justified suspicion that the activity described by the taxpayer may be considered as tax avoidance (i.e., Article 119a § 1 of the Tax Ordinance). Recently, such decisions have been issued particularly frequently in case of the provision of services (B2B) to a company by a member of its management board. The tax authorities’ change in approach is particularly noticeable in the case of entrepreneurs applying for an interpretation regarding the appropriate lump-sum rate.

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  • 13 May 2024

    When a shareholder invoices his company

    15:56 By InBusiness
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    [Shareholder invoices his company] Providing services by a board member or a shareholder to a company under a B2B agreement is a hot topic due to the recent change in the tax authority’s approach to qualifying such agreements. Tax authorities have recently taken the stance that this way of forming cooperation may be considered artificial due to the extraction of certain services from the company’s scope of activity and their transfer to the taxpayer’s business activity.

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  • 6 February 2024

    Taxes in IT

    09:58 By In12% lump sum
    0

    Taxes in IT are often a complicated and complex issue, especially at the beginning of the year. Together with Agnieszka Myśliwczyk, we decided to shed some light on the issue of lump sum rates, the choice of form of taxation, leasings and those topics that affect you on a daily basis. We invite you to watch/listen to our conversation!

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  • 21 December 2023

    WE PUBLISH: 50% OF TAX-DEDUCTIBLE COSTS

    16:13 By In50% of tax deductible costs
    0

    Recently, the tax office has accused a vastnumber of taxpayers of not having the right to apply 50% of tax-deductible costs in their PIT. This is done to the detriment of both employees and employers. Some employers began to shift the responsibility for 50% of the costs to employees. Is this acceptable? In the last articles Rzeczpospolita and Prawo.pl published a comment by Dr. Piotr Sekulski, who dispels these doubts. What should an employee absolutely watch out for?

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  • 13 December 2023

    WE PUBLISH: FOP – permanent establishment (PE) IN POLAND

    10:03 By InBusiness
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    Does a person running an FOP who escaped from Ukraine as a result of hostilities have to pay additional tax in Poland? Is a foreign tax establishment an issue in the case of IT specialists? Do operating FOP from Polish territory for a short period of time result in tax consequences for JDG? Our experts’ commentary on this issue was published in the latest article on Prawo.pl.

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  • 10 November 2023

    WE PUBLISH: how to safely implement IP Box relief

    11:01 By InFlat rate (19%)
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    What should one do in order to safely implement IP Box? After several positive judgments, the KIS changes its approach to the relief and tries to decide whether taxpayers carry out research and development work. Still, calls from KIS can be a bit tricky. Can taxpayers do something about it? The latest article on Prawo.pl includes a comment by Piotr Sekulski PhD, who dispels these doubts.

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  • 23 October 2023

    We publish: tax audit in 50% of tax-deductible costs

    13:03 By In50% of tax deductible costs
    0

    Recently, the tax office has been accusing a large number of taxpayers of not having the right to apply 50% of tax-deductible costs. This is done to the detriment of both employees and employers. So how does the tax audit in 50% of tax-deductible costs looks like? Can taxpayers do something about it? The latest article in Gazeta Wyborcza published a comment by Piotr Sekulski, PhD provides insights to address these concerns. What should you absolutely pay attention to when applying this PIT tax relief?

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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.

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