Could a single forgotten declaration cost you tens of thousands of złoty in taxes? Selling real estate often seems like a simple process: signing a notarial deed, settling the price, and closing the deal. In practice, however, many people—even years later—find out that the transaction has serious tax consequences. The problem particularly affects those who believed they were entitled to tax exemptions

The introduction of the National e-Invoice System is a change that goes far beyond the mere technique of issuing sales documents. In reality, it represents a transformation of the way tax authorities conduct audits and verify business settlements. The previous model, based on document requests and subsequent analysis, is giving way to a system of continuous access to data. Traditionally, a tax audit began […]

The amendment to the Local Taxes and Fees Act, which entered into force on January 1, 2025, was intended to eliminate interpretational doubts regarding the classification of facilities. It has brought numerous changes and new uncertainties. An interesting example is the recent individual interpretation issued by the Mayor of Poznań. The dispute concerned the tax status of a newly constructed High Storage Warehouse, or MWS for short. The application for an interpretation […]

The withholding tax exemption for dividends (the so-called dividend exemption) has raised significant practical concerns for years. One of the most controversial issues is whether the dividend recipient must be the beneficial owner. Although tax authorities have long answered this question affirmatively, recent administrative court rulings significantly clarify this […]

Late invoice delivery is a common occurrence among entrepreneurs. Polish regulations, however, strictly base the timing of tax deductions on the date the document is physically received. The latest judgment of the General Court of the European Union of February 11, 2026, in Case T-689/24, defends taxpayers and sheds a completely new light on this issue. The problem under Polish regulations: According to Polish regulations, […]

Many entrepreneurs who have opted for a flat-rate tax on corporate income (the so-called Estonian Corporate Income Tax) are seeking legal ways to reward partners for their actual work for the company. The institution of recurring non-cash benefits, regulated by the Commercial Companies Code, seemed ideal. However, the case law of the Director of the National Tax Information Service shows that this solution is a straightforward path to taxation […]