Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Tax priorities at the beginning of 2025
The beginning of the year is a time when it’s worth paying special attention to several important tax issues. We remind you of key…
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Occasional gifts for employees and contractors and VAT taxation
Giving gifts to contractors and employees, especially during the holiday season, is a common practice among businesses – as it allows them to build…
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Changes in real estate tax from 2025
On January 1, 2025, an amendment to the Law on Local Taxes and Fees will go into effect, introducing significant changes to the definitions…
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General tax ruling – tax exemption for dividends paid to a foreign entity
On November 20, 2024, the Minister of Finance issued a general tax ruling no. DD9.8202.1.2024 regarding the conditions for applying the withholding tax exemption…
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Main principles of accounting inventory
The Polish Accounting Act requires each entity to make an inventory of the assets. The inventory is made by taking a physical inventory, by…
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Amendments to the Accounting Act – new obligations under the CSRD directive
Poland is preparing to implement the EU’s Corporate Sustainability Reporting Directive (CSRD). The amendment to the Accounting Act, which implements the directive, introduces significant…
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e-Delivery for entrepreneurs from 2025
As of January 1, 2025, some entrepreneurs must have an address for e-Delivery. This deadline also applies to most public entities and public trust…
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Increase in the Minimum Salary from 2025
As of 1 January 2025, the minimum wage in Poland will increase to PLN 4,666 gross and the minimum hourly rate will be PLN…
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Planned changes in health premiums for entrepreneurs in 2025 and 2026
The government is preparing changes to the health contribution rules for entrepreneurs, to take effect in two stages – starting in January 2025 and…
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Reduced tax rate for IT professionals – what does the NSA ruling change?
IT professionals who were hoping to benefit from the lower, 8.5% flat rate are now less likely to be able to apply it. A…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
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