taxes - Outsourced.pl

14 April 2026
Home business expenses – can appliances, cleaning and food be deducted
16:46 Bydr Piotr Sekulski InFlat rate (19%)
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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.

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10 April 2026
ESOP tax settlement – PIT in an incentive scheme
16:06 Bydr Piotr Sekulski InBusiness
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ESOP tax settlement and the taxation of other incentive schemes based on shares, interests or options raise many practical questions. The key issues are when taxable income arises, whether tax deferral may apply, and whether the company has any withholding obligations.

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27 March 2026
Changes in lump-sum tax – our commentary featured today in “Rzeczpospolita”
15:11 Bydr Piotr Sekulski In12% lump sum
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Changes in lump-sum tax are becoming increasingly clear. Today, “Rzeczpospolita” published an article featuring commentary by Piotr Sekulski, PhD, tax adviser, on the new version of the draft amendments to the lump-sum tax rules. This is an important signal, because we are no longer dealing with old assumptions, but with another version of the draft that has appeared in the Government Legislation Centre and may realistically lead to higher tax burdens for many taxpayers from January 1, 2027.

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17 March 2026
Invoice for Company Management and Lump-Sum Taxation – Where Does the Risk Arise?
07:34 Bydr Piotr Sekulski In15% lump sum
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An invoice for company management may seem like a simple optimisation tool, but in practice it often creates significant tax risks. Particular caution is needed where someone combines management functions with services provided to their own company through a sole proprietorship. We recently discussed this issue in a tax commentary published by Prawo.pl.

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14 March 2026
Conditions for the return relief in Poland?
06:40 Bydr Piotr Sekulski InFlat rate (19%)
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Return relief in Poland still raises many practical questions. When reviewing this tax relief, the tax authorities verify not only the period spent abroad. What also matters is the moment of the change in tax residence and where the taxpayer actually had their centre of vital interests. Recently, Rzeczpospolita published our commentary on how the tax authorities approach individuals using this preference.

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2 March 2026
70% Tax on Severance Payments
14:42 Bydr Piotr Sekulski InGeneral rules
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The 70% PIT tax on severance payments was intended as a tool to curb excessive payouts in companies controlled by the state. In practice, however, it is collected far more often than it should be—sometimes even from people who are not top-level executives. And when a taxpayer asks for an individual tax ruling, the tax authority refuses to issue it, suspecting actions aimed at circumventing the law. In the judgment of 15 October 2025, ref. no. I SA/Gd 626/25, the Regional Administrative Court (WSA) in Gdańsk criticised this practice. A recent article published on Prawo.pl includes Piotr Sekulski’s, PhD commentary on the matter.

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25 February 2026
New PIT forms for 2025
07:44 Bydr Piotr Sekulski InBusiness
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The tax authorities have released the new PIT forms for 2025 ahead of the annual filing season. Here’s what to watch out for—especially if you use Twój e-PIT or the app.

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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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28 January 2026
UX/UI Lump-Sum Tax Rate
09:11 Bydr Piotr Sekulski In12% lump sum
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The UX/UI lump-sum tax rate can be more nuanced than the standard “8.5% vs 12%” discussion common in the Polish IT sector. In UX/UI, there is also a third rate worth considering. Gazeta Wyborcza published an article featuring my comment on this shift in the tax authorities’ approach.

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21 January 2026
B2B Reclassification into an Employment Contract: the PIP reform will not happen, but the risks for companies remain (2026)
14:05 Bydr Piotr Sekulski InBusiness
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B2B reclassification into an employment contract – in early January 2026, the government announced that it would not continue the PIP reform aimed at strengthening the “administrative” reclassification of contracts. This does not mean a “green light” for any cooperation model: reclassifying B2B into an employment contract remains a real risk, because it depends mainly on how the work is actually performed in practice (not on what the contract is called).

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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.

Home business expenses – can appliances, cleaning and food be deducted

ESOP tax settlement – PIT in an incentive scheme

Changes in lump-sum tax – our commentary featured today in “Rzeczpospolita”

Invoice for Company Management and Lump-Sum Taxation – Where Does the Risk Arise?

Conditions for the return relief in Poland?

70% Tax on Severance Payments

New PIT forms for 2025

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

UX/UI Lump-Sum Tax Rate

B2B Reclassification into an Employment Contract: the PIP reform will not happen, but the risks for companies remain (2026)

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