Tax interest on arrears has specific functions assigned to it by law, it also has indicated moments when it begins and when it ends. However, practice shows that tax authorities, perhaps looking for additional funds to the state budget, tend to extend the periods for which this interest is calculated, even though in practice the

Below we present a short summary of the most important changes in tax/business law and practice in December. Legislation A draft decree on the extension of the deadlines for submitting accounting books in the field of corporate income tax has been published on the website of the Government Legislation Centre – postponing the deadline for

Today we would like to present an interesting matter from our experience. Taxpayers are natural persons, Polish tax residents. They planned to buy real estate abroad. The efforts were advanced, the property was selected, the advance was paid. Unfortunately, a thorough check revealed some legal issues. They were so important that it was decided to

Depreciation and leasing of passenger cars – lowering thresholds From 1 January 2026, restrictions on the limits of permissible write-offs for depreciation and leasing of passenger cars came into force. In practice, this means that a higher part of lease installments and depreciation write-offs will remain non-cost, in the case of vehicles of a certain

We present below a short summary of the most important changes in tax/business law and practice in December. Legislation The assumptions for the draft act amending the Personal Income Tax Act and the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – the abolition of the obligation to

The year 2026 seems to be another period in which the legislator introduces changes affecting many areas of tax settlements. On the one hand, the minimum wage is increasing, which automatically increases the sanctions in the Fiscal Penal Code. On the other hand, the limits resulting from the conversion of euro amounts are decreasing, which

We present below a short summary of the most important changes in tax/business law and practice in November. Legislation Practice in taxes Income taxes and transfer pricing International taxes VAT Other

The market of festivals and events, especially music events, is constantly developing. However, organizers often face various challenges, especially tax ones. For example, how to settle additional benefits incurred for the benefit of artists participating in these events. These can be, for example, expenses for accommodation, transport, food, sometimes alcohol. CIT Pursuant to Article 15(1)

We present below a short summary of the most important changes in tax/business law and practice in October. Legislation The assumptions for the draft act amending the Value Added Tax Act have been published on the website of the Government Legislation Centre – an increase in the VAT rate on non-alcoholic equivalents of alcoholic beverages

Although the obligation to publish the tax strategy has recently been abolished, it is worth reminding that some entities should still report income tax issues. However, this is an obligation resulting from the accounting regulations, which are an implementation of EU regulations (EU Directive 2021/2101). The Polish Accounting Act (hereinafter: the Act) imposes on certain