2022 will be the second year in which some taxpayers will be required to publish information about the tax strategy implemented in this period. Who does this obligation apply to? CIT taxpayers whose revenue in the preceding year exceeded the PLN equivalent of EUR 50 million and tax capital groups. In practice, some taxpayers already

We present below a short summary of the most important changes in tax law and tax practice in July: the Decree amending the decree on goods and services for which the tax rate on goods and services is lowered, and the conditions for the application of reduced rates was published in the “Journal of Laws”

The Ministry of Finance has published a draft regulation which is to extend the validity of statements (WH-OSC) for the purposes of withholding tax collection. As a reminder, if payments for dividends, interest and royalties to related entities exceed the threshold of PLN 2 million in the tax year, tax must be charged at the