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The new JPK_KR_PD (accounting records for income tax purposes) and JPK_KR_ST (fixed assets register) reporting structures are revolutionising the way in which the tax authorities analyse your company’s finances. This is not merely a technical change, nor is it simply More
For most organisations, transactions with related parties are a natural part of day-to-day business – ranging from the division of functions within a group, through shareholder loans, to support services and the sharing of intangible assets. Unfortunately, for the tax More
Housing Tax Relief – Upcoming Restrictions The Polish Ministerstwo Finansów (Ministry of Finance) is planning changes to the rules governing housing tax relief. According to the draft proposal, the relief will apply only if the purchase of a new apartment More
CBAM – Upcoming Changes from 2026. What Importers Need to Know As of 1 January 2026, the Carbon Border Adjustment Mechanism (CBAM), commonly referred to as the “carbon border tax,” will enter into full application. CBAM is one of the More
Housing Tax Relief – How Does It Work? In a situation where a taxpayer receives real estate by way of donation and then sells it before the lapse of five years from the date of acquisition, they are required to More
Contributed Assets – 36 Months – 19% CIT The draft amendment to the Polish Act on Family Foundations introduces a rule under which the sale of assets contributed by the founder within 36 months from the date of contribution will More
