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  • 26 September 2025

    NSA: Invoicing Your Own Company May Indicate Tax Avoidance

    14:07 Bydr Piotr Sekulski InBusiness
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    For some time now, tax authorities have been challenging B2B service arrangements provided by company board members to their own companies (commonly referred to as “invoicing your own company”) as potential aggressive tax planning. We have written about this issue before. The latest judgment of the Supreme Administrative Court (NSA) of November 5, 2024 (case ref. II FSK 996/24), confirms that such practices may raise a justified presumption of tax avoidance.

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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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  • 12 August 2025

    Tip Tax in Poland – Who’s Responsible for Paying It?

    13:06 Bydr Piotr Sekulski InBusiness
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    In recent weeks, the issue of tip tax in Poland has stirred debate among employers and hospitality workers alike. Is it the waiter who pays tax on tips, or does the employer bear the responsibility? What are the rules for ZUS contributions? Recent comments by Piotr Sekulski, PhD tax advisor, shed light on this increasingly common question.

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  • 8 August 2025

    Ministry of Finance guidance (July 3, 2025): the beneficial owner in withholding tax

    14:21 Bydr Piotr Sekulski InBusiness
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    On July 3, 2025, Poland’s Ministry of Finance published extensive tax explanations on the so-called beneficial owner (BO) clause in the context of withholding tax (WHT). The concept of the beneficial owner is crucial for cross-border payments like dividends, interest, and royalties because it determines eligibility for tax preferences – reduced WHT rates or exemptions. In other words, only an entity that is the beneficial owner of a given payment can benefit from the protection of double tax treaties or EU directives.

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  • 29 July 2025

    New PKWiU Lump Sum Taxation – How It Could Affect Your Rate

    14:01 Bydr Piotr Sekulski In12% lump sum
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    The new PKWiU lump sum taxation – a draft reform of the Polish Classification of Goods and Services (PKWiU 2025) – is entering the public consultation phase. While changes are set to take effect in 2028, taxpayers on lump sum taxation should already know that the new PKWiU may impact their tax rates. This is particularly relevant for IT-related services such as cybersecurity, project management, or technical support.

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  • 25 July 2025

    Therapy as a Business Expense – Can Mental Health Costs Be Deducted in Poland?

    09:17 Bydr Piotr Sekulski InBusiness
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    Can health-related expenses be considered tax-deductible? Is therapy as a business expense justified? How do the tax authorities view this? And what kind of documentation is required? A recent article published in Rzeczpospolita features a commentary by Piotr Sekulski, PhD, who discusses whether therapy-related costs can be safely included in company expenses in Poland.

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  • 14 July 2025

    New PKWiU lump-sum taxation

    15:28 Bydr Piotr Sekulski In12% lump sum
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    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?

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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.

Popular Posts

  • 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

  • Invoicing ETSY – digital products 28 November 2023

  • Lump sum and online advertisements revenue 11 July 2024

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      • Flat rate (19%) (39)
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        • 8,5% lump sum (29)
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    • VAT (6)
    • WHT (3)
  • ZUS – social & health contributions (15)

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