Poland: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

IP Box Relief In Poland – Between Innovation And Restriction

Both corporate income tax (CIT) and personal income tax (PIT) taxpayers may benefit from this regime...

GGI Global Alliance

Dividend Payments And Withholding Tax In Poland

Withholding tax (WHT) is a specific mechanism for collecting income tax that applies, among others, to dividends distributed by Polish companies to domestic and foreign shareholders.

GGI Global Alliance

Remote Work In Poland: Beware The Hidden Tax Trap

Foreign companies deciding to employ staff in Poland under a remote work model must be aware of the risk in creating a permanent establishment (PE) in Poland.

GGI Global Alliance

Corporate Income Tax In Poland - Complete 2025 Guide

Corporate Income Tax in Poland - Learn about the 2025 rules for CIT: rates, deadlines, tax reliefs, Estonian CIT, and minimum tax. Full breakdown for businesses.

DK

Dudkowiak & Putyra Business Lawyers

Family Foundation – Poland's Succession Planning Scheme

P

Penteris

Equality For Investment Funds – CJEU Judgment

P

Penteris

Landmark Ruling On Board Members' Liability For Tax Debts

P

Penteris

The Hidden Costs Of Remote Working: 'Permanent Establishment'

IL

Ius Laboris

Taxpayers Winning Real Estate Depreciation Disputes

Poland Real Estate

P

Penteris

Tax Relief For Those Moving (Back)

IL

Ius Laboris

How To Become A Contractor For The U.S. Army In Poland?

Poland Government

DK

Dudkowiak & Putyra Business Lawyers

A New Addition To The Polish Legal System: The Family Foundation

SA

Schoenherr Attorneys at Law

Doing Business In Poland: Minimising Risk, Maximising Reward

Poland Commercial

TG

TMF Group BV

New HR Legislation Coming Into Force In Poland In 2022

Poland Law Practice

MM

MJH Moskwa, Jarmul, Haladyj i Wspolnicy sp.k.

HR In The Know 8/2025: New Obligations For Employers Regarding Pay Transparency And Equality - Published Assumptions For The Draft

Poland Employment

AG

Addleshaw Goddard

EU Data Act: Interplay With The GDPR

European Union Privacy

AG

Addleshaw Goddard

Warsaw Financial Regulatory Podcast: Episode 2

AO

A&O Shearman

Pay Transparency Measures Employers Must Implement By 24 December 2025

Poland Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Corporate Income Tax In Poland - Complete 2025 Guide

DK

Dudkowiak & Putyra Business Lawyers

Tax Reform In Poland – Summary Of The Changes Affecting Individuals Entering Into Force From 2022

A tax reform in Poland (known as the Polish Deal) is becoming a fact. The act amending a number of tax acts was signed by the President on 16 November 2021, which completes the legislative process.

MM

MJH Moskwa, Jarmul, Haladyj i Wspolnicy sp.k.

Reimbursement Of Remote Work Expenses And Personal Income Tax In Poland

Employers should reimburse their employees for the costs of remote work they incur, but this has implications for personal income tax (PIT) liability. This article explains.

IL

Ius Laboris

New Rules Regarding Exemptions From Withholding Tax

The statement must be signed by management board members.

WT

Wolf Theiss

Changes In The Area Of Intercompany Transactions

In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.

WT

Wolf Theiss

Requirements For Doing Business In Poland

Poland Commercial

TG

TMF Group BV

New Thin Capitalisation Rules In Poland

TW

Taylor Wessing

Trading Bitcoins Subject To Taxation In Poland

WT

Wolf Theiss

R&D Incentives Under New Rules From 2017

WP

Wardynski & Partners

Polish Government Scraps Single Tax Idea

G-

Gessel - Attorneys at Law

A Special Double Taxation Agreement Between Poland And Taiwan Signed And Entered Into Force

G-

Gessel - Attorneys at Law

Planned Significant Changes In The CFC Regulations In Poland

G-

Gessel - Attorneys at Law

Polish R&D Tax Relief Even More Attractive From 2018

D

Dentons

A New Tax On Commercial Real Estate To Be Introduced In Poland

Poland Real Estate

WT

Wolf Theiss

Regulation Changes In Poland

TG

TMF Group BV

Planned Significant Changes In The CFC Regulations In Poland

On July 17, 2017 the Polish Government filed a draft law amending, among others, the 1991 Personal Income Tax Law and the 1992 Corporate Income Tax Law.

G-

Gessel - Attorneys at Law

Polish R&D Tax Relief Even More Attractive From 2018

The President has signed into law important amendments to the tax relief regime for research and development, which will be effective as of 1 January 2018.

D

Dentons

A New Tax On Commercial Real Estate To Be Introduced In Poland

In early October a draft bill introducing a tax on certain types of commercial real estate was submitted by the Ministry of Finance to Parliament for consideration.

Poland Real Estate

WT

Wolf Theiss

Regulation Changes In Poland

The Polish government has made concerted efforts in recent years to ease bureaucracy and improve the business environment for companies and those looking to invest.

TG

TMF Group BV

The Annulment Of The CIT Exemption For Closed-End Investment Funds – Next Stage Of The Legislative Procedure

D

Dentons

Taxation Of Remuneration From Incentive Scheme Certificates Received By Supervisory Board Members

We recommend (as we have also done before) that our clients hedge the tax benefits under incentive schemes with tax rulings and continue monitoring developments in tax practice.

D

Dentons

PIT Taxation Of Bitcoin Sales

In its judgment of December 16, 2015 (case file no. I SA/ Gd 1551/15) the Provincial Administrative Court in Gdańsk found that virtual currencies (bitcoins) are classifiable as property rights...

D

Dentons

Loan Currency Conversion Does Not Generate Any Foreign Exchange Differences

In its request for a tax ruling, the company sought confirmation that at the time of selling the foreign currency to the bank certain foreign exchange tax differences were generated on the company's part.

D

Dentons

Transformation Of A Corporation Into A Partnership Offers The Possibility Of Depreciation Of The Components Of An In-Kind Contribution Allocated To Capital Surplus

On August 19, 2015, the Supreme Administrative Court (NSA) ruled in case ref. II FSK 1898/13 that a partner in a partnership established as a result of transformation of a corporation...

D

Dentons

Maintenance Services Concerning Machinery Manufactured In A Special Economic Zone, Provided Outside The Zone, Should Be Considered Activity Within The Zone

D

Dentons

No Possibility To Change The Qualification Of Revenue Upon Discharge Of An Obligation

D

Dentons

Principles Of Revenue And Tax Deductible Costs Adjustment Made In Connection With Issued/Received Correction Invoices

D

Dentons

Managing A Foreign Fund In A Manner That Differs From The Polish Model Does Not Preclude The Right To A CIT Exemption In Poland For The Income Of A Foreign Investment Fund

D

Dentons

The Timing Of Income In Connection With Participation In Employee Incentive Programs Organized By An Overseas Company

D

Dentons

Tax Review - June 2015

D

Dentons

Latest Actions Of The Polish Ministry Of Finance

D

Dentons

Polish Tax Review, March 2015

D

Dentons

Change To Polish-Cypriot Tax Treaty

CC

CMS Cameron McKenna Nabarro Olswang

New Procedure For Dividend Tax Exemption Claims

CC

CMS Cameron McKenna Nabarro Olswang

Recent Polish Legal Developments

EP

Europa Plus

Additional Protocol to the 1992 Double Taxation Treaty with Hungary

WC

White & Case

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