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.
Could a gift from Ukraine received from parents by a Ukrainian citizen living in Poland be subject to Polish personal income tax? Yes, but only in a specific set of circumstances. If the gift falls outside the scope of Polish inheritance and gift tax, while the recipient is a Polish tax resident, the tax authorities may treat the funds as income from other sources.
How to settle occasional lease in Poland and what should landlords watch out for when it comes to lump-sum tax and VAT? This issue was discussed by dr Piotr Sekulski, tax advisor and founder of Outsourced.pl, in his expert comment for Prawo.pl. In practice, the biggest doubts concern not only the annual PIT-28 tax return, but also whether income from private rental may affect the VAT exemption limit for individuals who also run a business.
Foreign broker taxes are one of the most common concerns among investors using international platforms. The fact that you do not receive a Polish PIT-8C form does not mean there are no tax obligations. In many cases, investors must independently calculate their revenue, costs and taxable result, and report it in the PIT-38 tax return.
RSU tax settlement in Poland is becoming an increasingly important topic for employees and contractors working for technology companies, startups and international corporate groups. RSUs may be an attractive part of a remuneration package, but they do not automatically mean taxation at the 19% rate. In practice, it is necessary to verify whether the incentive plan allows taxation to be deferred until the sale of shares, or whether there is a risk that the income will be taxed under the progressive tax scale, including 32% PIT.
Cryptocurrency tax return in Poland is an obligation many investors notice only after receiving a tax office request. In an article published by “Rzeczpospolita”, Piotr Sekulski, PhD, tax advisor at Outsourced.pl, explains why the lack of PIT-8C from a crypto exchange does not release investors from reporting cryptocurrency transactions in Poland.
A contract for specific work without PIT advance payment may be relevant both for contractors and for businesses acting as tax remitters. In an article published in Rzeczpospolita, dr Piotr Sekulski, tax advisor, commented on when PIT withholding may be skipped under a contract for specific work and what conditions must be met.
Lump-sum tax for managers is an issue that keeps returning in tax practice. In February 2026, Prawo.pl described the risks connected with combining management functions with the provision of services to one’s own company, and the article quoted dr Piotr Sekulski several times. This is another chapter of a problem we had already discussed earlier […]
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.
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
