Personal income tax

Foreign entities starting a business in Poland do not have to opt for setting up a local company. After all, running a business in Poland may take on different forms: you can set up a branch, hire local employees or merely partly transfer some processes (e.g., establish a warehouse or a design office). Sometimes foreign entrepreneurs decide to enter into close cooperation with an independent entrepreneur operating in Poland.

As usual, in December, entrepreneurs think about how much the changes in the regulations that will come into force from January of the new year will affect their tax settlement and operations. To make it easier for you to find yourself in the maze of regulations introduced by the new Polish Deal (and not only), we have prepared a quick summary. Here are the most important changes in the law that will affect doing business in Poland in 2023.

Due to the ongoing war in their homeland, many Ukrainian employers have decided to post their employees to work in Poland. However, this move has specific implications in terms of personal income tax and social insurance. What must a Ukrainian entrepreneur remember while hiring employees residing in Poland?

On 12 December 2016, the judgement of the Supreme Administrative Court (case No. I FSK 742/15) was published setting out the tax consequences of the tax on goods and services for the provision of additional services by the CEO of the company to that company.  

In today's Tax Alert we would like to inform you about the effects in income tax that may be caused by the introduction of one's own assets into a partnership, e.g. a registered or limited partnership. The position of the Minister of Finance on this issue has changed recently.  

As it usually happens with changes introduced into the tax law, on the quiet and through the back door a significant change is made as for the moment of including the effects of the issued (or received) invoice correction in corporate income tax/personal income tax calculation. Why is this moment so crucial?