The Polish Deal 2.0. – tax counter-revolution
Another major change in personal income tax, commonly known as Polish Deal 2.0/Polski Ład 2.0, is due to come into force in Poland as of 1 July 2022. The act is currently being amended due to the poorly conceived system adopted in the first tax reform package, the Polish Deal/Polski Ład, which came into effect […]
Tax treatment when a Polish employee works remotely from a country other than Poland
It is becoming more and more common for employees to perform work remotely from a country other than Poland. This has specific tax consequences with regard to tax treatment of this type of work, of which employers will often not be aware. A factor making analysis of tax treatment especially difficult in this case is […]
Tax treatment of IT sector workers – the Polish Deal (Polski Ład) package
A large-scale tax reform took effect as of 1 January 2022, named the Polish Deal by the Polish government. Primarily, the aim of the amendment was to increase the tax burden on the middle and upper classes, but the package also contains notable provisions that affect tax treatment of IT sector workers. In practice, in […]
Withholding tax on cloud computing services
Withholding tax is tax levied at a fixed rate on certain types of revenue generated in Poland by foreign firms, i.e. firms that do not have their registered seat or management board in Poland. This tax is paid by the Polish firms when they pay the fee. The question is whether the fee paid by […]