GrantThornton - regions

Author’s costs of earning income in 2025

The number of taxpayers using the author's costs of obtaining revenues (50% of TAX) is growing year by year, as shown by the latest statistics. This is a solution that allows for a significant increase in the net remuneration of employees, without increasing the costs of employment for employers.

The number of taxpayers using the author's costs of obtaining revenues (50% of TAX) is growing year by year, as shown by the latest statistics. This is a solution that allows for a significant increase in the net remuneration of employees, without increasing the costs of employment for employers.


Secondment – additional questions

Various components of remuneration may be subject to taxation under national and international legislation. There is a doubt regarding the place of taxation of income…

Various components of remuneration may be subject to taxation under national and international legislation. There is a doubt regarding the place of taxation of income…


Secondment – tax advisor assistance in Poland

The employee and the employer have both tax and social and health insurance obligations. The interests of the taxpayer and the remitter may be safeguarded…

The employee and the employer have both tax and social and health insurance obligations. The interests of the taxpayer and the remitter may be safeguarded…


Cross-border secondment of workers Directive

The purpose of the EU Directive is to harmonize the terms and conditions of employment of seconded workers between Member States. The EU Directive regulates the…

The purpose of the EU Directive is to harmonize the terms and conditions of employment of seconded workers between Member States. The EU Directive regulates the…


Secondment – annual tax return in Poland

The Polish employer has obligation to prepare PIT-11 information also for a non-tax resident. The employee is responsible for submitting annual tax return PIT-36 or…

The Polish employer has obligation to prepare PIT-11 information also for a non-tax resident. The employee is responsible for submitting annual tax return PIT-36 or…


Secondment – income taxation in different countries

During the tax year, taxpayer may be subject to both forms of tax liability in Poland: limited and unlimited. Obligation to tax income correctly in…

During the tax year, taxpayer may be subject to both forms of tax liability in Poland: limited and unlimited. Obligation to tax income correctly in…


Secondment – double taxation agreements

Every time employees are seconded, attention should be paid to the relevant double taxation agreement. State-to-state agreements introduce methods of avoiding double taxation that reduce…

Every time employees are seconded, attention should be paid to the relevant double taxation agreement. State-to-state agreements introduce methods of avoiding double taxation that reduce…


Secondment – documentation

Employer who is seconding employees on the territory on Poland has an obligation to keep documentation related to the employment of the employee on the…

Employer who is seconding employees on the territory on Poland has an obligation to keep documentation related to the employment of the employee on the…


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