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.

Poland’s Global Mobility Revolution

Poland shows ambitions to become a major destination in Europe for international talent and for Polish professionals returning from Western Europe.

Poland Immigration

GGI Global Alliance

An International Perspective

Poland currently finds itself at a point where demographic change, economic adjustment, and deeper global integration intersect in ways that are increasingly visible from outside the country.

GGI Global Alliance

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

GGI Global Alliance

Corporate Income Tax In Poland - Complete 2025 Guide

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

Digital Fairness Act: What The Public Consultation Tells The Video Game Industry

Poland Media & IT

WP

WH Partners

Employment Termination In Poland - Legal 2026 Guide

Poland Employment

DK

Dudkowiak & Putyra Business Lawyers

HR In The Know 3/2026: First Draft Law On Pay Transparency Directive Published

Poland Employment

AG

Addleshaw Goddard

Company Registration In Poland: Guide For 2026

Poland Commercial

DK

Dudkowiak & Putyra Business Lawyers

Six Individuals Charged With Exporting Drone-Making Machinery To Russia

Poland International

DM

Duane Morris LLP

Doing Business In Poland: Minimising Risk, Maximising Reward

Poland has seen significant reforms in its tax and corporate compliance regime over the past year. While these changes will ultimately improve things for both companies and individuals...

Poland Commercial

TG

TMF Group BV

New HR Legislation Coming Into Force In Poland In 2022

The beginning of 2022 is rich in legal changes affecting HR relations. What's new for employers and employees this year in Poland?

Poland Law Practice

MM

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

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

WT

Wolf Theiss

Changes In The Area Of Intercompany Transactions

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

Polish Government Scraps Single Tax Idea

The Polish government announced December 21 that it has dropped the idea of a single tax and social security payment, which it had widely promoted in recent months.

G-

Gessel - Attorneys at Law

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

The agreement follows the standard OECD Model Convention, with a number of significant deviations.

G-

Gessel - Attorneys at Law

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

Poland Real Estate

WT

Wolf Theiss

Planned Amendments Of CIT And PIT Acts In Poland

The Minister of Finance presented a draft bill amending the CIT and PIT Acts on 25 February 2016. The bill is now in the evaluation stage.

D

Dentons

CIT Consequences Of A Transfer Of Assets Of A Liquidated Limited Liability Company To Its Sole Shareholder

Article 14a of the CIT Act is a source of controversy and we will definitely be seeing more judgments elaborating on the rules of its interpretation.

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

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

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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