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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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The deadline for payment of the last installment of agricultural tax is approaching

In today's article from the "Lawyer on the Farm" series, we remind you of an extremely important tax obligation that affects a very large group of people. The agricultural tax payment deadline is just a few days away. The payment is for the fourth installment of the tax. As we wrote at the beginning of the year, agricultural tax installments are payable on four dates: by the 15th of March, May, September […]
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Cybercrime and criminal law in 2025 – how companies can effectively defend themselves

In 2025, cybercrime has become one of the most serious threats to businesses in Poland and Europe. With the entry into force of the amendment to the Act on the National Cybersecurity System (implementing the NIS2 directive), companies' responsibility for protecting data, IT systems, and responding to incidents is growing. From a criminal law perspective, a cyberattack is not only a technical threat but also a potential crime […]
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