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From the beginning of 2022, persons appointed to perform functions by virtue of an act of appointment who receive remuneration in this respect, such as members of the management board, have been covered by the obligation to pay healthcare contribution. However, the matter is not clear in the case of...

A new judgement of the Supreme Administrative Court regarding the possibility of applying the so-called bad debt relief may be interpreted as a defense of the tax authorities’ interests. The court stated that Polish regulations, which stipulate that the relief may be utilized only in cases where the 3 years...

The Ministry of Family and Social Policy is working on the bill to standardise the rules of remote work. The draft stipulates that performing remote work will require an agreement with the employer, who will reimburse employees the cost of working outside the office. However, the employer will also be...

The Polish Deal proposes the introduction of a new personal income tax allowance to encourage Poles (but not only!) living abroad to return to the country. Taking advantage of it will entail significant savings.

Among the solutions introduced by the Polish Deal are new tax reliefs. One of them will allow taxpayers who incur certain expenses on works related to historic buildings to make deductions. The relief will also be available in case of purchase of a historic property.

Limiting the possibility of tax depreciation of real estate in the so-called “real estate companies”, modification of the principles of taxation of residential leases and exclusion of tax depreciation of residential real estate – these are the most important changes from the Polish Deal that will have an impact on...