Lump-sum taxation has recently become a popular form of taxation in PIT settlement. Its appeal lies in its simplicity and lower tax rates. However, while lump-sum taxation has its advantages, it also has certain drawbacks that should not be overlooked.
New PKWiU lump-sum taxation. Since the beginning of 2025, a new classification of business activities known as PKD 2025 has been in effect. Now, it appears that a change in PKWiU will follow this update. But what does this mean for entrepreneurs using lump-sum taxation? When will the new classification come into force, and how will it impact lump-sum tax rates?
The Polish tax authorities are becoming more thorough in verifying eligibility for the IP Box AI relief. Can an entrepreneur who uses artificial intelligence in their work still benefit from the 5% tax rate? And is there a risk of losing your refund under IP Box AI? In a recent Rzeczpospolita article, Piotr Sekulski, PhD explains these doubts.
Does the reclassification of a mandate contract by ZUS create a tax liability? How do the Polish tax authorities approach this issue, and is their interpretation favorable for taxpayers? Recently, the daily Rzeczpospolita published an article featuring a commentary by Piotr Sekulski PhD, a tax advisor, addressing this topic. Reclassification of a Mandate Contract by […]
The topic of preferential ZUS for a former shareholder of a limited liability company (sp. z o.o.) raises many questions among entrepreneurs in Poland. After closing the company and registering a sole proprietorship, can such a person benefit from reduced ZUS contributions? And how does preferential ZUS differ from the start-up relief in this case?
Startup relief for former shareholders of a Polish LLC (sp. z o.o.) raises many questions among entrepreneurs. Can you benefit from this relief when opening a sole proprietorship after closing your company? What are the applicable rules? How does ZUS approach this? Let’s take a closer look.
Gift and temporary stay in Poland – do you need to pay income tax (PIT)? Learn when a foreign gift is exempt from inheritance and gift tax but still subject to PIT for temporary residents. Avoid tax risks with our guide.
Electric vehicle expenses deduction – Can a company include electric vehicle-related costs in its business expenses? Is it possible to deduct electricity reimbursements paid to employees? What is the tax authority’s view on this? What documentation is required? These questions were recently addressed by Piotr Sekulski, PhD in an expert commentary published on the legal portal Prawo.pl, where he explained when electric vehicle expenses can be tax-deductible for Polish companies.
Is Rental a Business Activity under Polish PIT Regulations? Is rental income subject to PIT in Poland as a business activity, or can it still be treated as private income? How do tax authorities approach this? And most importantly — is their interpretation favorable to taxpayers? Recently, an article in Rzeczpospolita featured commentary from Piotr Sekulski, PhD precisely on this subject.
ZUS Adjustment After Changing the Form of taxation. Changing your form of taxation can have negative consequences for entrepreneurs. In certain situations, a ZUS adjustment may be required after such a change. But what should you do if you switch your tax form but don’t earn your first income until later in the year? A recent article published in Rzeczpospolita included expert commentary from Piotr Sekulski, PhD on this issue.
Prop trading and business activity. Proprietary trading – often called “prop trading” – has gained tremendous popularity in recent years. By allowing traders to operate with someone else’s capital, it removes one of the main barriers to entering financial markets: the lack of sufficient personal funds. That’s why prop trading is such an attractive option for many talented individuals looking to scale their operations. However, alongside the clear benefits, it’s crucial not to overlook the formal and legal aspects — especially when it comes to tax compliance. A key question arises: how should income from prop trading be classified under Polish tax law — as business activity or as income from personally performed services (e.g., under a contract for services)? This distinction has important tax implications. In this article, we explore that relationship — prop trading and business activity — in detail.
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