Donations within the immediate family are common. The legislator favours such settlements by granting a tax exemption. It applies in particular to donations to a stepchild or stepdaughter. However, is the prior adoption of such a person by the donor a prerequisite for tax exemption? The Inheritance and Gift Tax Act does not define the

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

When incurring housing expenses for the purposes of applying the housing relief, special care should be taken as to the order in which they are incurred. And this applies not only to expenses for the repayment of credits (loans), but also to expenses incurred directly for the implementation of one’s own housing goals. At the

On 6 July 2026, the Minister for Supervision of the Implementation of Government Policy, Maciej Berek, and the Minister of Finance and Economy, Andrzej Domański, presented a package of changes to the tax system referred to as “Deregulation 2.0”. The aim of the proposed solutions is to simplify tax settlements and improve relations between the

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

The loan debt (principal amount and interest) to a foreign shareholder outside the EU is converted into the company’s capital. Such a situation of one of our clients became the basis for our today’s publication. Let’s consider the tax details for both parties. CIT Shareholder perspective a) in-kind contribution In accordance with Article 12 sec.

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

On 15 May 2026, it passed amendments to the Tax Ordinance and certain other acts. This is the next stage of important tax work. Now the Acts will go to the Senate. Below is a description of the most important changes. Statute of limitations MDR Tax liabilities Deadline for submitting JPK_KR_PD

Below we present a short summary of the most important changes in tax/business law and practice in April. Legislation The decree on the detailed scope of data contained in the information on compensatory taxation has been published in the Journal of Laws (item 571). A draft decree on the exclusion of certain obligations in the

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