The process of transforming a company—whether a sole proprietorship or a partnership—into a limited liability company brings a number of tangible benefits, primarily limiting personal liability for obligations and optimizing the business structure. However, amidst the maze of formalities and image benefits, entrepreneurs often lose sight of the fundamental tax issue of […]

Choosing the right moment to formally launch a sole proprietorship is one of the first financial and legal decisions a future entrepreneur faces. While intuitively, selecting the first day of the month as the start date seems the simplest solution, from the perspective of optimizing social security contributions, this isn't the best idea. In practice, it's crucial to precisely distinguish the technical […]

On May 15, 2026, the Sejm passed amendments to the Tax Ordinance and Fiscal Penal Code, a crucial change for businesses. The regulations, which are scheduled to take effect on October 1, 2026, introduce two fundamental changes, one long-awaited, the other generating significant and justifiable controversy. These changes (if implemented) will radically reshape […]

The contemporary tax system in Poland is characterized by the increasing automation of analytical processes by the National Tax Administration (KAS) and a broad scope of reporting on schemes and transactions. For business managers, this means that errors in tax settlements are no longer the domain of disputes over the amount of a company's liability, but have become a real source of personal risk under the Fiscal Penal Code. Understanding the mechanisms […]

The recent CJEU judgment in Case T-233/25 (Mokoryte) is one of the most significant recent decisions concerning the relationship between civil law assignment of receivables and the right to correct the VAT tax base. This ruling is particularly important for the construction industry and entities operating in multi-level contracting models, where assignment of receivables is common practice. The starting point for the analysis is Article 90 […]

The state of the dispute – where did the problem come from? Companies using the lump sum corporate income tax (so-called Estonian CIT) are grappling with one of the more thorny practical issues: what to do with profits earned before joining this regime? Is granting a loan to a related entity from funds accumulated in its "previous life" – that is, during the period of taxation under the principles of […]