Below we present a short summary of the most important changes in tax/business law and practice in March. Legislation A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Fiscal Penal Code Act has been published on the website of the Government Legislation Centre – including liberalization of the

Firmans in the crosshairs! The Ministry of Finance wants to expand the scope of liability of third parties. The tax liability of members of the management board, as well as third parties, is regulated by Article 116 of the Polish Tax Ordinance. On the basis of this provision, two judgments of the Court of Justice

Just before the obligations described by us last week came into force, the Minister of Finance and Economy published last Friday a Decree of 11 March 2026 amending the regulation on the exclusion of certain obligations in the field of reporting the carriage of goods (Journal of Laws, item 339). These provisions aim to extend