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

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

Below we present a short summary of the most important changes in tax/business law and practice in February. Legislation The Council of Ministers adopted a draft act amending the Accounting Act – exempting selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026. The Decree on the

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