One of the changes introduced by the "Polish Deal" is a ban on depreciation of residential properties. This ban has been in effect since 2023. Taxpayers who began depreciation before 2022 hoped that the courts would rule that this ban violates the principle of protection of acquired rights, which would allow for the full depreciation of the property. The Constitutional Tribunal has not yet issued a ruling that clearly […]

Share capital is the contribution of shareholders to the company upon its formation. The law stipulates a minimum amount, which depends on the legal form. However, there is no upper limit. The share capital amount may be changed during the company's operation. A company's capital increase may be made from either shareholders' funds or the company's own funds. It should be remembered that an increase […]

One of the conditions for qualifying for lump-sum taxation on corporate income (Estonian corporate income tax) is a proper revenue structure. Specifically, this means that a company's passive income cannot exceed 50% of its total revenue. But is this always the case? A company trading in gas fuels, subject to Estonian corporate income tax, had such doubts. In order to secure its operating activities, […]

We recently presented a draft amendment to the taxation of family foundations (Draft Amendments to the Taxation of Family Foundations). However, if anyone thought that the tax changes for family foundations would be the last unpleasant surprises in the new year, they were mistaken. On Tuesday, the Ministry published a comprehensive draft amendment to the personal income tax and the personal income tax […]

The President has signed a law introducing the National e-Invoice System from February 1, 2026. This appears to be the final chapter in the history of structured invoices. What does this mean for businesses? Starting February 1, 2026, all companies in Poland with a turnover of over PLN 200 million will be required to issue structured invoices. For other businesses, this deadline will begin […]

Announcement of Changes: In early August, the Minister of Finance announced the draft bill amending the Corporate Income Tax Act. The bill was intended to amend the taxation of family foundations. According to the Ministry, family foundations are too often established not to secure assets and ensure the succession of family businesses, but solely to benefit from preferential taxation […]