Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
-
Draft KSR – Investments in Real Estate and Intangible Assets
The Accounting Standards Committee has published a draft of a new standard, KSR “Investments in Real Estate and Intangible Assets”. The document aims to…
-
New rules for reclassifying B2B contracts as employment contracts – a labour law revolution from 2026?
Starting from January 1, 2026, the National Labour Inspectorate (PIP) is expected to receive significantly expanded powers in employment oversight. According to the government’s…
-
The draft CIT bill – will it change the appeal of family foundations?
Introduction Disposal of assets by family foundations – the end of freedom? Family foundations, CFC and exit tax Short-term rentals and accommodation services –…
-
Audit of financial statements for 2024 and 2025, taking into account amendments to regulations
Financial statements are a fundamental source of information about the financial condition of a company. The audit of financial statements by a certified auditor…
-
KSeF mandatory from February 1, 2026 – President signed the act
The President has signed the act introducing the National e-Invoicing System (KSeF). This means that from 2026, all businesses – both active VAT taxpayers…
-
Family foundations and short-term rentals – courts side with taxpayers
Introduction Family foundations and CIT Disputes over the nature of rentals – the devil is in the detail A breakthrough – favourable administrative court…
-
End of the obligation to disclose tax strategy – repealing act enters into force
On 7 August 2025, the act repealing Article 27c of the Corporate Income Tax Act (Journal of Laws of 2025, item 1074) came into…
-
Understanding the recent Polish Ministry of Finance guidance on capital increases and MDR reporting obligations
The Polish Ministry of Finance and Economy published a general tax ruling on July 31, 2025, clarifying the tax treatment and reporting obligations connected…
-
New mileage rates for 2026 – good news for electric and hybrid vehicle users
In the second half of 2025, significant changes are coming to the regulations governing mileage allowances – that is, the reimbursement of costs for…
-
Withholding tax on hosting services
Polish companies often use hosting services provided by foreign suppliers. But should a 20% withholding tax be applied in such cases? Until recently, the…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
Let’s talk about your case
No obligation – we reply within one business day.