Actual nature of business activity is more important than the entries in the Polish...
Even if the PKD symbol and the industry in which the entrepreneur operates indicate the provision of goods or services subject to VAT, the...
Outsourcing on the Rise as Businesses Seek to Adapt to Changing Tax Landscape
The globalization of regulations, frequent changes in the law, and the growing digitalization of settlements are prompting businesses to reorganize their tax functions and...
Non-profit donations increase in Poland, despite drop in number of taxpayers
In 2023, donations to non-profit organizations for the year 2022 reached a record value of 1.53 billion zlotys, reported by the Ministry of Finance....
Harder to Dismiss an Employee. Experts on the Pros and Cons of Changes in...
- Beneficial for employees, detrimental for employers. The lawmaker should strike a balance between the interests of both parties when drafting laws. We are...
Poland Needs Climate Law to Protect Citizens, Environment, Says Expert
Over the past five years, the number of climate lawsuits worldwide has increased more than twofold - from 884 in 2017 to nearly 2,200...
Notable Changes in Driver Delegation Regulations
The last month of the summer brought notable modifications concerning the delegation of drivers in road transport. On August 19, 2023, new regulations from...
Google under a barrage of questions. Will the result of the antitrust process rewrite...
The process that the US Department of Justice has initiated against Google continues. As US officials stated in their opening speech, the case concerns...
Unlocking funds from the National Recovery Plan: A critical task for the new Polish...
Unlocking funds from the National Recovery Plan will be one of the most critical tasks for the new government. There is very little time...
Lower Tax Thresholds from 2024 – Fewer Entrepreneurs Will Benefit from Small Taxpayer Status
Tax limits for the year 2024 will be lower than in 2023. As a result, fewer entrepreneurs will be able to benefit from the...
EU Customs Union reform: Streamlining processes and facilitating trade
In September, the legislative process in the EU Council began to set in motion the long-anticipated reform of the Customs Union. The proposed solutions...
Conditions for Exemption from Withholding Tax on Dividend Payments to Intermediaries
According to the "look-through approach" tax principle, a Polish company paying a dividend to a foreign company, which is not the actual beneficiary of...
New European Directive on Energy Efficiency
Data centers will now be required to report their CO2 emissions, energy and water consumption, and factor in environmental impacts when planning new investments....
International corporate holdings will be deprived of CIT exemption
When paying dividends and interest to a foreign company, the firm that makes the payment has an obligation to verify who is the actual...
UOKiK Takes Action Against Orange Polska for Overcharging and Unfair Fees
The Office of Competition and Consumer Protection (UOKiK) has questioned two practices conducted by Orange Polska. The first was the company's policy to charge...
Without Notice and Without Consequences? – About Unjustified Termination of Employment by the Employee
The Basic Law in Article 65(1) guarantees everyone the freedom to choose and pursue their profession and choose their place of work. However, in...
Anti-Tax Avoidance Clause – Unfavorable verdict
Head of the National Revenue Administration can challenge the authenticity of transactions conducted by taxpayers, including those that took place before July 15, 2016,...
Poland’s capital gains tax exemption for holding companies: A complex requirement with limited applicability
The problem with applying capital gains tax exemption when selling shares by a Polish holding company comes down to one statutory requirement. This requires...
What will National System of e-Invoices really change?
On July 1, 2024, the use of the National System of e-Invoices (KSeF) will become compulsory in Poland. This marks not only a change in how...
Orange Foundation: Children have the right to privacy and protection of their image
The right to privacy and informed management of one’s image are some of the most valued rights among the youth – this year's report...
CJEU Ruling Invalidates Supreme Court Resolution, Clearing the Way for Borrowers to Demand Interest...
In today's ruling, the Court of Justice of the European Union (CJEU) rectified errors committed by the Supreme Court in its resolution of May...
Polish companies becoming increasingly aware of cyber threats associated with AI
Artificial intelligence (AI) can be used both for cyberattacks and for defending against them. According to a study by EY - "How Polish Companies...
Polish industrial market 2023 overview and outlook for 2024
Poland's industrial sector slowed in 2023, but the market hopes to rebound in 2024. After the peak of take-up and supply in the so-called...
Will cheaper money in the eurozone stimulate the transaction market?
Polish real estate market is witnessing the first major investment transactions. The second half of the year will show whether a potential further interest...