In the last part, we've been highlighting draft laws that are yet to enter the legislative process. Today, we're presenting the changes that will take effect on October 1st. The main goal of the changes is to simplify procedures, reduce bureaucracy, eliminate unnecessary reporting obligations, and streamline taxpayers' daily interactions with tax authorities. The changes also align with […]

The draft amendment to the income tax laws announces significant changes to the tax regime for family foundations. The Ministry of Finance plans for the changes to take effect on January 1, 2027. The proposed solutions largely replicate those vetoed by the President in the previous draft. According to the ministry, the main goal of the changes is to prevent potential abuses. However, analysis of the proposed provisions leads to […]

On August 19, 2026, Prime Minister Donald Tusk and Minister of Finance Andrzej Domański presented an outline of changes to income taxes, which are to take effect on January 1, 2027. Before we get into the details, it's worth noting that we're talking about political announcements, not actual or even pending legislation. The bill is scheduled to be submitted to the Sejm […]

The introduction of the family foundation institution into the Polish legal system was intended to stimulate multi-generational succession and retain capital in the country. Preferential taxation rules, which include exemption from corporate income tax during the asset accumulation and multiplication phase, and deferral of taxation until benefits are paid to beneficiaries, have made foundations an attractive tool for wealth structuring. […]

The Sejm has passed an amendment to the Value Added Tax Act. Changes to Article 105a of the VAT Act are scheduled to take effect on October 1, 2026. The bill, prepared by the Ministry of Finance, primarily targets carousel fraud and the so-called "empty invoice" mechanism. However, for honest entrepreneurs, this means significantly tightening contractor verification procedures. […]

Although it's the middle of summer break, and many of us are thinking about the sound of waves and a well-deserved vacation, the digital industry can never rest. In the world of internet marketing and digital media taxes, the holidays can be hectic not only because of the temperature outside, but also because of legal regulations. One of the recurring themes in […]