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Tag: CIT

Lower limits for CIT and PIT taxpayers in 2026.

Posted on by kancelaria

From 2026, lower limits (converted into PLN) will apply for maintaining the status of a small CIT taxpayer and applying the lower 9% CIT rate.

The limits themselves, expressed in euros, will remain at the same level, but due to the new average euro exchange rate announced by the National Bank of Poland for the first working day of October 2025, which is lower than the previous year’s rate, their equivalent in PLN will decrease.

Agnieszka Szymańczyk-Iwanicka and Jan Kiełb from the income tax team provide information about the change in limits.

For more information, please visit: https://lnkd.in/dm8AbPUz

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

National Scientific Conference on Tax Law

Posted on by kancelaria

We had the pleasure of participating in the National Scientific Conference on Tax Law in Zakopane (10–11 October 2025).

On Saturday, our expert Łukasz Koba gave a lecture entitled: ‘Transfer pricing adjustments in income taxes based on selected administrative court rulings.’ We would like to thank the organisers, the Tax Law Scientific Association, for the invitation and the substantive discussion. See you at future events!