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Private rental - VAT exemption limit

Private rental and the VAT exemption limit

Private rentals and the VAT exemption – when does a rental count towards the PLN 200,000 limit? Private rentals and business activity for VAT purposes. Many people renting out their residential properties are unaware that they are conducting business activity under the VAT Act. Polish law has several definitions of business activity, and it may happen that […]
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Pre-retirement protection also covers fixed-term contracts – resolution of seven Supreme Court judges

On September 30, 2025, the Supreme Court, composed of seven judges, adopted a groundbreaking resolution, reference number III PZP 6/24, which definitively resolves long-standing discrepancies regarding the application of pre-retirement protection under Article 39 of the Labor Code to employees employed under fixed-term contracts. The resolution is particularly significant because it was issued by an expanded, seven-judge panel of the Supreme Court, and […]
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