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Tag: PIT

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

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