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Author: kancelaria

Employment of foreign students and graduates in Poland: between simplifications and tighter controls

Posted on by kancelaria

The employment of foreign students and graduates of Polish universities in 2025 is a topic fraught with new challenges and legislative changes.

Simplified procedures for students and graduates improve access to the labour market, but stricter Border Guard controls and new document verification requirements impose additional obligations on employers.

In a new article on Lexplorers, Dominika Cząstka, LL.M., explains the key aspects of legal employment, the consequences of the new regulations and the risks associated with incorrect documentation of student or graduate status.

This is a must-read for all employers who hire foreigners or plan to recruit students from abroad.

Link to the article: https://tiny.pl/pmg2dw3m

New promotions at GWW!

Posted on by kancelaria

We are delighted to announce Aleksandra Małysza’s promotion to associate!

Ola works in Warsaw in Sebastian Gumiela’s tax team. She supports clients in the area of current VAT settlements, as well as in clarifying doubts related to VAT taxation rules. In addition, she is heavily involved in new projects and improvements that support the team’s daily work in the area of VAT compliance.

Congratulations!

NSA RULING: Aircraft engine servicing – fuel exempt for MRO services

Posted on by kancelaria

The Supreme Administrative Court (20 March 2025, I FSK 1742/21) confirmed that fuel consumed during testing, maintenance and repair of aircraft engines is exempt under Article 32(1)(1) in conjunction with Article 32(2) of the Excise Duty Act, provided that the activity is commercial in nature and is performed for a third party.

This is good news for the MRO (Maintenance, Repair & Overhaul) sector – fuel used during tests commissioned by the customer and invoiced falls within the scope of the exemption. It is worth analysing service contracts and the method of documenting fuel consumption in terms of meeting the conditions of commerciality.

This can be done with an excise duty expert, tax advisor Dominika Kamińska.

Inheritance from a collector: taxation of the sale of art collections and collectibles

Posted on by kancelaria

Works of art – not only fine arts, but also applied arts – are valuable investment assets, often included in the estate.

In this context, it is worth noting a relatively recent individual interpretation by the Director of the National Revenue Information Service, in which this authority recognised the sale of inherited collectibles (coins) at auction houses or on internet portals as an activity in the sphere of private asset management – even if the seller is an entrepreneur in the numismatic industry.

The topic was taken up on our Lexplorers blog by Aldona Leszczyńska-Mikulska, legal advisor and partner at GWW law firm.

Link to the article: https://tiny.pl/qtq2dtxy

 

Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court

Posted on by kancelaria

The Supreme Administrative Court changes the rules of the game in withholding tax on intangible services.

The latest ruling of the Supreme Administrative Court may radically change the way tax authorities classify payments for intangible services provided by foreign entities.

The court clearly stated that it is not the name of the contract that matters, but the actual nature of the service provided. The line between intermediation and consulting or advertising is becoming increasingly blurred, and the tax risk for companies is growing. In our latest alert, we discuss the implications of the Supreme Administrative Court’s ruling, how it may affect entrepreneurs, and what steps should be taken to protect oneself.

Read the analysis below by Mariusz Tkaczyk, tax advisor, and Aneta Skowron, solicitor: https://tiny.pl/9x1dctxd

VAT on loans. Did the taxpayer want to use the directive against Polish regulations?

Posted on by kancelaria

In a non-final judgement of 8 October this year, the Provincial Administrative Court in Gdańsk ruled that a loan service is not a transaction in which benefits are cyclical and recurring. The performance of this agreement consists in a specific act of making capital available, which may be a one-off or in tranches, depending on how the agreement resolves these issues.

Our VAT expert, Zdzisław Modzelewski, disagrees with this ruling:
“In my opinion, the taxpayer was right. Since Poland has adopted the cash basis for determining the tax liability for financial services, it should be cash-based regardless of whether these services are VAT-exempt or taxable.

You can read why, in our expert’s opinion, the taxpayer is right in an interview with Katarzyna Jędrzejewska in Dziennik Gazeta Prawna: https://lnkd.in/dPqBJ27V

Documents from Chinese customs authorities in proceedings conducted by Polish customs authorities

Posted on by kancelaria

What are the current challenges faced by Polish companies trading with China in the context of Polish customs authorities using documents issued by Chinese customs authorities?
What are the systematic irregularities in Chinese export declarations and the consequences for importers resulting from the uncritical acceptance of these documents as key evidence in disputes concerning the customs value of goods?

This question was partially answered by the Provincial Administrative Court in Gdańsk in its landmark ruling of 21 February 2025, which drew attention to the evidentiary equivalence of Polish and Chinese documents and the need for a comprehensive and objective assessment of all evidence. Article with practical knowledge from customs experts Rafał Wojciechowski and Sebastian Gumiela, attorney-at-law.

Link to the article: https://lnkd.in/dQ8AJvBS

 

Tax residence and the 4 pillars: proposed amendments to the Polish Citizenship Act

Posted on by kancelaria

Currently, three draft amendments to the Polish Citizenship Act, which are at various stages of the legislative process, are the subject of legislative work.

Although they were presented by intensely competing political camps and centres of power, it is possible to identify the basic assumptions common to all drafts, which boil down to establishing more stringent rules for obtaining Polish citizenship.

While the presidential and parliamentary drafts focus on extending the period of uninterrupted residence required to obtain citizenship, the legislative plans of the Ministry of the Interior and Administration envisage a more profound reform based on ‘four pillars’. Among these ‘four pillars’ is, somewhat unexpectedly, tax residence.

These issues are discussed today on Lexplorers by Aldona Leszczyńska-Mikulska, attorney-at-law.

Link to the article: https://lexplorers.pl/ustawa-o-obywatelstwie-polskim-zmiany-swietle-projektow-nowelizacji-rezydencja-podatkowa/

Important ruling by the Supreme Administrative Court on mild hybrids

Posted on by kancelaria

The NSA has ruled that mHEVs are fully-fledged hybrids for excise duty purposes. This could mean real savings – up to 50% less excise duty and, in many cases, a refund of overpaid tax.

  • 1.55% rate instead of 3.1% (engine up to 2000 cm³)
  • 9.3% rate instead of 18.6% (above 2000 cm³)
  • a chance to recover overpaid excise duty from previous years a chance to bring a quicker end to ongoing disputes about whether a mild hybrid ‘is a hybrid’.

The Supreme Administrative Court has clearly stated that the law does not require a car to be able to run solely on an electric motor. It is sufficient for it to have two power sources.

If you import cars, run a car dealership or import cars privately, this decision may have financial implications for you.

A full analysis and the implications of the ruling can be found in our alert.

Alert: Miekkie-hybrydy-z-obnizona-stawka-akcyzy-112025

Newsletter PRIVATE CLIENT

Posted on by kancelaria

This week (until 7 November), the Senate will vote on draft tax changes concerning Family Foundations. The Sejm adopted the draft without amendments. The legislative process should be completed by 30 November this year.

We encourage you to read the November issue of our newsletter focused on family foundations, in which we discuss:

  • Charitable activities of family foundations – admissibility and restrictions
  • Changes in the taxation of foundations – amendment to the CIT Act
  • KAS security opinion – contribution of FIZAN investment certificates to foundations.

Link to the newsletter: https://tiny.pl/k2gr4sjw