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  • 4 February 2026

    Punitive 70% severance tax: the WSA in Gdańsk sides with the taxpayer

    16:26 Bydr Piotr Sekulski InBusiness
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    The punitive 70% severance tax was intended as a tool to limit high severance packages in state-controlled companies. In practice, however, it is applied far more often than it should be—sometimes even to individuals who are not senior managers. What is more, taxpayers who have doubts increasingly cannot obtain a substantive individual tax ruling, because the Head of the National Revenue Information (Director of KIS) refuses to issue it right away. The refusal is justified by an “justified suspicion” of tax avoidance (Article 119a of the Polish Tax Ordinance). In a judgment of 15 October 2025, case no. I SA/Gd 626/25, the Voivodeship Administrative Court (WSA) in Gdańsk criticised this practice.

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  • 9 January 2026

    MAP procedure: what to do when the same income is taxed in two countries?

    21:06 Bydr Piotr Sekulski InBusiness
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    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.

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  • 19 December 2025

    Choosing the Optimal Taxation Form 2026 in Poland: A Year-Long Commitment

    07:32 Bydr Piotr Sekulski In12% lump sum
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    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?

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  • 12 December 2025

    Is gifting a car safe?

    16:38 Bydr Piotr Sekulski InBusiness
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    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.

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  • 6 November 2025

    Online Sales Tax Audits Are on the Rise – What You Need to Know

    07:41 Bydr Piotr Sekulski InBusiness
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    Online sales tax audits are becoming more frequent, especially with new DAC7 reporting obligations. More and more online sellers are receiving tax authority inquiries. What triggers an audit? How do you declare income from online sales correctly? What thresholds apply, and when do you risk being classified as running a business? In a recent article on Prawo.pl, Piotr Sekulski, PhD, comments on these growing risks.

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  • 2 October 2025

    17% lump-sum tax when a shareholder provides services to their own company (UD116)

    12:05 Bydr Piotr Sekulski InBusiness
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    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 […]

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  • 16 September 2025

    Tax Office Changes Its Stance on Streaming Donations Again

    11:57 Bydr Piotr Sekulski InPIT
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    Online creators are once again asking how to properly account for income from streaming donations. The tax authorities have recently shifted their interpretation of these payments. So, is a donation still a gift, or does it now fall under PIT regulations? A recent article in Rzeczpospolita features commentary by Piotr Sekulski PhD, tax advisor, on this topic.

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  • 5 September 2025

    Zero PIT for Parents – Presidential Proposal Explained

    09:50 Bydr Piotr Sekulski InBusiness
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    A new presidential draft law introducing a zero PIT rate for parents has recently drawn significant public attention. Who exactly would benefit from this solution? Would all parents be eligible? An article recently published in Rzeczpospolita includes commentary by Piotr Sekulski PhD, tax advisor, discussing key aspects of this initiative.

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  • 26 August 2025

    Tip Tax – Interview [audio]

    12:20 Bydr Piotr Sekulski InBusiness
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    Piotr Sekulski, PhD, tax advisor at Outsourced.pl, appeared as a guest expert on Radio Nowy Świat in a segment broadcast on August 14, 2025. His commentary focused on the tip tax, a topic that continues to raise practical questions for both employers and employees in the hospitality sector. The radio feature addressed broader tax issues in the restaurant industry and how waitstaff and service workers should settle their tips with the tax authorities

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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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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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