The National Labor Inspectorate's New Powers and Their Hidden Understanding From July 8, 2026, the District Labor Inspector may, by administrative decision, determine the existence of an employment relationship if the cooperation formally based on a contract of mandate, contract for specific work, or B2B contract actually meets the requirements of Article 22 § 1 of the Labor Code. This decision is not a surprise. It is preceded by […]

Remuneration for managing a company does not become business income simply because the manager is registered in the Central Registration and Information on Business (CEIDG) and issues an invoice. The Personal Income Tax Act assigns such income to personally performed activities, which excludes flat-rate and lump-sum taxation on recorded income. The Supreme Administrative Court reaffirmed this in its judgment of February 5, 2026, file reference […]