Recently, we’ve received numerous inquiries regarding the application of lump- sum tax on income from advertisements placed on websites. The matter is especially problematic for entrepreneurs unsure about lump-sum tax rate to apply for that kind of profits. We’ll try to clarify some doubts regarding the relationship between lump-sum tax and earnings from online advertisements.
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.
Taxpayers affected by recent unfavorable changes introduced under the Polish Deal (1.0 and 2.0) have been increasingly turning to proven solutions regarding personal income tax (PIT). In this context, the 50% tax deductible costs (TDC) have are becae more and more popular. Can everyone apply them? What conditions must be met to benefit from this tax preference?
The New Deal, along with its subsequent modifications, introduced many changes in the area of personal income tax (PIT), which often have significant practical consequences for taxpayers. One way to actively respond to recent tax changes is the option to change the chosen form of taxation. An important piece of information is that, exceptionally, it is possible to change the form of taxation for 2022 in 2023, i.e., after the end of the tax year!
The provisions of the Labor Law and Health and Safety regulations require employers to provide employees with certain benefits. If we provide meals or drinks for employees, we can generally benefit from PIT exemption. However, is it always? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue. In the […]
Taxpayers selling real estate sometimes miss the deadline for submitting PIT. What should you do when noticing the unfiled PIT when selling real estate? How to file a PIT with active regret? What are the consequences in such a situation? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
Employees relatively often face the issue of switching from an employment agreement to a B2B contract. Let’s consider the income tax consequences of establishing B2B cooperation with the former employer (or current).
Is the answer to the question what is the appropriate lump-sum rate really so problematic? Why doesn’t KIS make life easier for taxpayers? What should you pay attention to when writing a motion for the tax ruling to KIS? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
[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.
This article raises the issue of tax on real estate “occupied” for business purposes. Do entrepreneurs running a home-based business have to pay high real estate tax or can they sleep peacefully?
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
Lump sum and online advertisements revenue 11 July 2024
Invoicing ETSY – digital products 28 November 2023
