Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Planned amendment to the property tax law from 2025
The government adopted a draft amendment to the Local Taxes and Fees Act on 14 October, which introduces significant changes to property taxation. The…
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Lower tax limits in 2025
As a rule, tax and accounting limits are set in euro. In order to correctly apply them for the purposes of verifying whether a…
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A Supreme Administrative Court verdict: lower taxes for the PRS sector
On October 21, 2024, the Supreme Administrative Court (NSA) issued a significant verdict for the PRS sector (file reference III FPS 2/24). The Court…
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A brief guide for real estate investors in Poland
Entering the Polish real estate market can be a highly rewarding venture, yet understanding the tax landscape is crucial for investors in the early…
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Rules and time limit for utilizing outstanding leave
Every employee employed under a contract of employment has an inalienable right to annual leave, which is guaranteed by the Labour Code and the…
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TP documentation – deadlines for 2023 approaching
Taxpayers required to prepare transfer pricing documentation will soon have to fulfill their obligations in this regard for 2023. Below you will find a…
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Key Changes in the Polish Accounting Standard No. 2 „Income Tax”
The Ministry of Finance has updated the National Accounting Standard (KSR) No. 2 “Income Tax” introducing important clarifications and updates regarding the recognition, valuation,…
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Planned VAT amendment from 2025
The Ministry of Finance has prepared an amendment to the VAT Act, which includes proposals related to both tax rates and administrative mechanisms. The…
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Changes in VAT for the Smallest Taxpayers
Polish government is introducing changes to VAT regulations aimed at facilitating the operations of small entrepreneurs, particularly in the context of cross-border activities within…
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New JPK_CIT reporting obligation – signed regulation
In light of the upcoming changes in tax regulations, one of the key issues that should be a priority for entrepreneurs is the introduction…
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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