Advisory services

24.09.2026

Poland tax compliance obligations and expected tax changes for 2026 and 2027

What are the main Poland tax compliance obligations in 2026, and which expected tax changes for 2027 should businesses prepare for? Companies must adapt to KSeF, Pillar Two, JPK_CIT and Public CbCR while assessing proposed CIT rate increases and changes to tax incentives that may affect future costs and investment decisions.

Advisory services

What are the main Poland tax compliance obligations in 2026, and which expected tax changes for 2027 should businesses prepare for? Companies must adapt to KSeF, Pillar Two, JPK_CIT and Public CbCR while assessing proposed CIT rate increases and changes to tax incentives that may affect future costs and investment decisions.

07.09.2026

22% CIT from 2027 for companies subject to Pillar 2

Can a Polish company end up paying 22% CIT even though its revenue falls short of EUR 50 million? Under the draft amendment to the CIT Act of 21 August 2026, the increased rate will also cover taxpayers that are constituent entities of groups subject to Pillar 2 – regardless of the size of their own revenue.

Advisory services

Can a Polish company end up paying 22% CIT even though its revenue falls short of EUR 50 million? Under the draft amendment to the CIT Act of 21 August 2026, the increased rate will also cover taxpayers that are constituent entities of groups subject to Pillar 2 – regardless of the size of their own revenue.

07.09.2026

Workation Outside Poland: A Benefit or a Risk for Employers?

Can workation in 2026 be a safe employee benefit? Yes, provided that workation outside Poland is governed by a clear procedure and preceded by tax, social security and legal analysis. Without clear rules, an attractive benefit may become a source of unexpected obligations for the employer.

Advisory services

Can workation in 2026 be a safe employee benefit? Yes, provided that workation outside Poland is governed by a clear procedure and preceded by tax, social security and legal analysis. Without clear rules, an attractive benefit may become a source of unexpected obligations for the employer.

07.09.2026

Working from Spain, Italy or Greece for a Polish employer – where will you pay tax?

Can workation in 2026 be a safe employee benefit? Yes, provided that workation outside Poland is governed by a clear procedure and preceded by tax, social security and legal analysis. Without clear rules, an attractive benefit may become a source of unexpected obligations for the employer.

Advisory services

Can workation in 2026 be a safe employee benefit? Yes, provided that workation outside Poland is governed by a clear procedure and preceded by tax, social security and legal analysis. Without clear rules, an attractive benefit may become a source of unexpected obligations for the employer.

01.06.2026

Estonian lump-sum taxation for foreign investors: a hit or a formal trap?

How does Estonian lump-sum taxation for foreign investors affect profit distribution in Poland? This taxation model was supposed to be a tax magnet, but the devil is in the detail when dividend distributions to non-residents come into play. Does a foreign shareholder need to fear double taxation, and will a Polish company fail when performing its withholding agent obligations under the lump-sum regime? The tax authority’s interpretation sheds invaluable light on this issue.

Advisory services

How does Estonian lump-sum taxation for foreign investors affect profit distribution in Poland? This taxation model was supposed to be a tax magnet, but the devil is in the detail when dividend distributions to non-residents come into play. Does a foreign shareholder need to fear double taxation, and will a Polish company fail when performing its withholding agent obligations under the lump-sum regime? The tax authority’s interpretation sheds invaluable light on this issue.