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  • 26 September 2025

    NSA: Invoicing Your Own Company May Indicate Tax Avoidance

    14:07 Bydr Piotr Sekulski InBusiness
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    For some time now, tax authorities have been challenging B2B service arrangements provided by company board members to their own companies (commonly referred to as “invoicing your own company”) as potential aggressive tax planning. We have written about this issue before. The latest judgment of the Supreme Administrative Court (NSA) of November 5, 2024 (case ref. II FSK 996/24), confirms that such practices may raise a justified presumption of tax avoidance.

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  • 18 August 2025

    Punitive 70% Tax on Severance Payments

    15:09 Bydr Piotr Sekulski InGeneral rules
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    Although the 70% tax on severance payments was introduced to curb excessive payouts for senior executives in state-owned companies, today it is being applied much more broadly. Salary components paid to individuals with no connection to company boards – including mid-level technical managers – are often subject to this punitive flat rate. And when taxpayers request a tax ruling, the tax authorities refuse to issue one, suspecting an attempt at tax avoidance. Piotr Sekulski, PhD comments on the issue in his latest article for Prawo.pl.

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  • 12 August 2025

    Tip Tax in Poland – Who’s Responsible for Paying It?

    13:06 Bydr Piotr Sekulski InBusiness
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    In recent weeks, the issue of tip tax in Poland has stirred debate among employers and hospitality workers alike. Is it the waiter who pays tax on tips, or does the employer bear the responsibility? What are the rules for ZUS contributions? Recent comments by Piotr Sekulski, PhD tax advisor, shed light on this increasingly common question.

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  • 17 January 2025

    Foreign Tax Establishment in Poland

    12:46 Bydr Piotr Sekulski InBusiness
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    Can business activity be classified as a foreign tax establishment in Poland?
    Does working remotely in IT create a foreign tax establishment? Could operating from Poland temporarily lead to tax consequences for sole proprietorships? These are the key questions explored in our latest analysis. In a recent article in Gazeta Wyborcza, our experts shared their insights on this topic.

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  • 10 December 2024

    Tax Implications of Swiss Franc Loans Settlements

    16:51 Bydr Piotr Sekulski InBusiness
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    Swiss franc loans settlements – new information has emerged regarding the tax implications of settlement agreements related to Swiss franc loans. Do all payments received under such agreements qualify for tax exemptions? What should you be cautious about when negotiating a settlement with a bank? How do tax authorities interpret the regulations? Recently, an article […]

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  • 12 November 2024

    Do You Have to Pay Taxes on Internet Donations?

    11:54 Bydr Piotr Sekulski InBusiness
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    The tax authorities are increasingly auditing online content creators. This raises questions about how to handle taxes on internet donations. Are these still considered gifts, or are they subject to personal income tax (PIT)? Recently, Rzeczpospolita published an article featuring commentary from Piotr Sekulski, PhD on this topic.

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  • 27 August 2024

    Error in CEIDG and Change of Taxation Form

    10:32 Bydr Piotr Sekulski InFlat rate (19%)
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    An error in CEIDG can have drastic consequences for entrepreneurs changing their form of taxation. What should you do if your notification of the change in the form of taxation doesn’t reach the tax office? What if the application submitted through CEIDG wasn’t processed? Are you at risk of paying PIT according to the progressive scale?

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  • 1 August 2024

    Reclassification of a b2b contract into an employment contract

    15:15 Bydr Piotr Sekulski InBusiness
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    What does the increased interest of the tax authorities in B2B contracts mean? Is there a revolution coming on the labor market? Will tax offices start the process of reclassification of a b2b contracts into an employment contract? Recently, Gazeta Wyborcza published an article containing a comment by Piotr Sekulski, PhD regarding this issue.

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  • 29 July 2024

    KIS TIGHTENS ITS POSITION on the 8.5% for IT

    16:41 Bydr Piotr Sekulski In12% lump sum
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    Due to the recent clear shift in the tax authority’s approach to the lump-sum taxation of IT specialists, a comment by Dr. Piotr Sekulski has been published in Rzeczpospolita. This article addresses the issue of recent tax rulings where the tax office has negatively opined on the possibility of applying the 8.5% lump-sum rate for activities that were previously considered unrelated to software development. In practice, this new approach means an expansion of IT industry activities subject to a 12% lump-sum tax, rather than the previous 8.5% rate.

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  • 19 July 2024

    Representative at the company’s expense – (un)allowed optimization

    15:22 Bydr Piotr Sekulski InTaxes
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    Representative at the company’s expense – does the tax office agree to a family member being an expense in the company? What are the consequences in such a situation? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.

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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

  • 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

  • Invoicing ETSY – digital products 28 November 2023

  • Lump sum and online advertisements revenue 11 July 2024

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