Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Tax Authorities’ new approach to the definition of Real Estate Company in 2024
In Polish tax law, the definition of a real estate company plays a key role in the context of tax obligations and reporting. A…
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Increasing risk of reclassification of B2B contracts into employment contracts
The reclassification of a B2B contract into an employment contract is becoming an increasingly common topic in the Polish legal and tax landscape. Although…
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Planned Change to the Definition of Structures in Property Tax Law Faces Significant Criticism
The Ministry of Finance’s recent proposal to amend the Property Tax Act has sparked significant debate and criticism. The proposed changes, aimed at redefining…
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Deadlines for Approval and Submission of Financial Statements in Poland: Consequences of Failure to Meet the Deadline
In Poland, every limited liability company and other entities with full accounting are obliged to prepare, approve and submit financial statements within certain deadlines.…
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Constitutional Court Ruling on Reporting of Tax Schemes (MDR) and Professional Secrecy of Tax Advisors
The recent ruling by the Constitutional Tribunal on July 23, 2024 (Case No. K13/20), has had widespread repercussions in the tax advisory community and…
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Latest tax interpretation on 8.5% flat rate in IT industry
On June 27, 2024, the Director of the National Tax Information Service issued an individual interpretation concerning the flat-rate tax for income from IT…
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Increase in the Minimum Salary from July 2024
As of 1 July 2024, the minimum wage in Poland has increased to PLN 4,300 gross and the minimum hourly rate is now PLN…
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Buildings and structures redefined
A draft bill concerning changes in definitions relevant to property tax has appeared on the website of the Government Legislation Centre. Autonomous Definitions The…
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June ’24 | Real estate & taxes
In the July 2024 edition of our blog series, we bring you selected news on recent changes in law, key tax rulings, and important…
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JPK_CIT structure. New obligation for taxpayers from 2025
In 2025, Polish entrepreneurs will face a new challenge – the introduction of the Standard Audit File for Corporate Income Tax (JPK CIT). This…
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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