• 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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  • 21 June 2024

    AN 8.5% RATE FOR IT- POSITIVE JUDGMENTS

    14:56 By In12% lump sum
    0

    An 8.5% rate of lump-sum taxation for IT specialists has become a topic of significant interest to the tax authorities in recent months. Since February, we have encountered a series of unfavorable tax rulings regarding services classified under PKWiU codes 62.01.11.0 and 62.01.12.0. The first judgments from Provincial Administrative Courts (WSA) were also unfavorable for taxpayers. However, there is good news for taxpayers in such situations in the form of the latest rulings of the Provincial Administrative Court in Poznań on March 14, 2024, ref. no. I SA/Po 900/23 and the Provincial Administrative Court in Kraków of April 12, 2024, ref. no. I SA/Kr 202/24.

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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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  • 25 August 2023

    How to apply IP Box relief?

    12:10 By InFlat rate (19%)
    0

    Recently, we have encountered several unfavorable tax rulings regarding the eligibility of programmers to apply IP Box relief. These refusals were based on doubts regarding whether the programmers were genuinely engaged in research and development activities. However, we are now witnessing positive judgments affirming the right of developers to benefit from this relief, acknowledging their active involvement in development work. Let’s delve deeper into understanding this evolving situation.

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  • 26 May 2023

    We publish: KIS changes position on 8,5% lump sum of taxation for IT

    12:22 By In12% lump sum
    0

    Due to the recent change in the approach of the Polish Tax Office regarding the taxation of IT specialists under a lump-sum system, Gazeta Wyborcza has featured a commentary by Dr. Piotr Sekulski, PhD. This article addresses recent interpretations in which the Tax Office has commented on the possibility of applying the 8.5% lump-sum taxation rate to activities that were previously considered unrelated to software. In practice, this new approach expands the range of activities within the IT industry that are subject to a 12% tax rate instead of the previous 8.5%.

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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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