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  • Tax planning and consultancy


In recent months, we have published several articles on important tax issues. See the short summary below.

Obligation to report tax schemes to the tax authorities (Mandatory Disclosure Rules)

An amendment to Poland’s Tax Ordinance on reporting of tax schemes to the tax authorities enters into force on 1 January 2019. The new obligations will apply to advisers and facilitators, but also those directly applying certain tax solutions. Through this amendment, the parliament is making a partial transposition of Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. Who has a reporting obligation? What is a subject to reporting? Read here >

Who will benefit from the change in CIT rates?

On 13 November 2018 the President of Poland signed into law the Act of 23 October 2018 Amending the Personal Income Tax Act, the Corporate Income Tax Act and Certain Other Acts. The stated aim of the act is to simplify tax law. The regulations should be “transparent” and “userfriendly,” and paying taxes should be “easy.” The most important change is the reduction of the CIT rate from 15% to 9% for small taxpayers and taxpayers launching their business operations. Most of the new provisions will enter into force on 1 January 2019. Read here >

Another package of tax changes 

The new regulations primarily involve taxation of intellectual property rights, cryptocurrencies, and income from unrealized capital gains.The rules governing transfer pricing, among other issues, are also changing. Most of the changes will be effective from 1 January 2019. The aim is to tighten the tax system and simplify income tax laws. Read here >