Poland: Corporate 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.

Corporate Income Tax In Poland - Complete 2025 Guide

Corporate Income Tax in Poland - Learn about the 2025 rules for CIT: rates, deadlines, tax reliefs, Estonian CIT, and minimum tax. Full breakdown for businesses.

DK

Dudkowiak & Putyra Business Lawyers

Branch Registration In Poland – Step By Step Guide

A foreign investor seeking to penetrate the Polish market with their business may establish a branch in Poland. This approach serves as a direct expansion of the parent company without a need to establish a separate legal structure.

Poland Commercial

DK

Dudkowiak & Putyra Business Lawyers

Relocation Of Employee And Business From Ukraine To Poland – New Rules Announced!

Polish government on 7.03.2022 presented new legal act that is intended to help to Ukrainian citizens and companies in relocation to Poland.

Poland Immigration

DK

Dudkowiak & Putyra Business Lawyers

Corporate Tax Comparative Guide

Corporate Tax Comparative Guide for the jurisdiction of Poland, check out our comparative guides section to compare across multiple countries

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GLC

Revolutionary Changes In CIT, PIT And Tax Ordinance In Poland

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Dentons

Taxation Of The Digital Economy

European Union Tax

TW

Taylor Wessing

New Thin Capitalisation Rules In Poland

TW

Taylor Wessing

Planned Significant Changes In The CFC Regulations In Poland

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Gessel - Attorneys at Law

Regulation Changes In Poland

TG

TMF Group BV

The Annulment Of The CIT Exemption For Closed-End Investment Funds – Next Stage Of The Legislative Procedure

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Dentons

New Transfer Pricing Requirements In Poland

TG

TMF Group BV

Retail Sector Tax Suspended In Poland

WT

Wolf Theiss

Amendments Of CIT And PIT Acts In Poland

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Dentons

Tax Review - April 2016

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Dentons

International Translation Day – Stories From Specialists And Secrets Of Patent Translation

JP

JWP Patent & Trademark Attorneys

Abuse Of Verification Activities By Tax Authorities In Poland

GGI Global Alliance

Patenting Video Game Mechanics - Nintendo's Pokémon Legends Z-A Summoning Patent

JP

JWP Patent & Trademark Attorneys

The EU Defence Readiness Omnibus New Investment Pathways For Private Capital

European Union Commercial

AO

A&O Shearman

Patent Protection In The Field Of Dietary Supplements

JP

JWP Patent & Trademark Attorneys

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.

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Dentons

Loan Currency Conversion Does Not Generate Any Foreign Exchange Differences

In its request for a tax ruling, the company sought confirmation that at the time of selling the foreign currency to the bank certain foreign exchange tax differences were generated on the company's part.

D

Dentons

Definition Of Loan On The Grounds Of CFC Regulations

On June 25, 2015 the Director of the Tax Chamber in Katowice issued a tax ruling (ref. no. IPTPB3/4510-103/15-4/ PM) holding that the concept of 'loan' on the grounds of CFC regulation must be construed broadly...

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Dentons

New Tax Incentives For The R&D Sector

On October 16, 2015, the President of Poland signed Amendments to Certain Acts Related to Supporting Innovation Act of September 25, 2015.

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Dentons

No Possibility To Change The Qualification Of Revenue Upon Discharge Of An Obligation

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Dentons

Remuneration In Consideration Of Loans Extended And Calculated As A Percentage Of Profits Achieved Is Not Classifiable As Tax Deductible Cost For The Remuneration Paying Company

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

Tax Review - June 2015

D

Dentons

Alert On Key Recent Changes To Polish Tax Legislation

SK

Soltysinski Kawecki & Szlezak

Poland Has Lost The Case Before The European Court Of Justice On Excise Duty On Energy

DP

DLA Piper

Recent Polish Legal Developments

EP

Europa Plus

Additional Protocol to the 1992 Double Taxation Treaty with Hungary

WC

White & Case

Poland Has Lost The Case Before The European Court Of Justice On Excise Duty On Energy

As a result of the trial that was held before the European Court of Justice upon a motion of the Commission of the European Communities, the following judgment has been passed.

DP

DLA Piper

Recent Polish Legal Developments

On July 2, 2004 the Sejm, Poland’s lower house of parliament, passed the Law on Freedom of Conducting Commercial Activity (Official Journal of 2004, No.173, item 1807, as amended) which replaced the 1999 Law on Economic Activity. The new law aims to reduce the amount of red tape accompanying the business activity of entrepreneurs from its start-up, through business activity, to its closing down. Such terms as ‘‘business activity’’ and ‘‘entrepreneur’’ are defined for application within th

EP

Europa Plus

Additional Protocol to the 1992 Double Taxation Treaty with Hungary

WC

White & Case

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Latest Videos

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Cyprus IP Box Regime (Video)

CA

CYAUSE Audit Services Ltd

Taxation In Malta 2023 (Video)

ZI

Zugimpex International GmbH

‘Permanent Establishment' And What Could It Mean For Your Corporate Tax Bill

IL

Ius Laboris

Practitioners' Series Session 3 (Video)

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Grant Thornton

Tax Webcast March 2018 (Video)

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Deloitte Cyprus

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