Poland

Scheduled for 5 November 2026 in Warsaw, the “BEPS 2.0 w praktyce” (BEPS 2.0 in Practice) event focuses on the practical implementation of the Global Minimum Tax (Pillar Two) in Poland. The Polish legislature published a draft amendment to the Equalization Tax Act on 5 February 2026, transposing the EU Directive (EU) 2022/2523. Combined with

Broadcast on 4 November 2026, this EY TV session for capital groups examines the critical decision between establishing a Polish branch (oddział) versus a subsidiary (spółka zależna) for foreign expansion. The choice fundamentally affects legal liability, corporate income tax (CIT) and VAT registration, transfer pricing obligations, financial statement consolidation, audit requirements, and employment law responsibilities.

Also on 4 November 2026, EY Poland delivers a webcast on the growing influence of Combined Nomenclature (CN) code classification across a spectrum of indirect tax and regulatory obligations. Correct CN classification determines VAT rates (e.g., reduced vs. standard), excise duty liability, customs duty rates, SENT (System Elektronicznego Nadzoru Transportu) monitoring requirements, and Carbon Border

On 3 November 2026, EY Poland hosts a dedicated webcast addressing the tax implications of corporate reorganizations under the Estonian CIT regime. The Estonian CIT system, which defers taxation until profit distribution, has specific rules governing transformations, mergers, and acquisitions that can significantly alter the tax profile of participating entities. This session provides a comprehensive

On 3 November 2026, EY Poland organizes the “Tax Compliance & Automation Breakfast” in Warsaw, focusing on the practical application of automation technologies across core tax compliance processes. As Polish tax authorities continue to expand digital reporting mandates — including JPK_CIT, transfer pricing documentation, and R&D incentive reporting — tax functions face increasing pressure to

The Polish government announced on 30 October 2026 a PLN 5 billion support program for businesses investing in emission-neutral green technologies. The package combines direct grants with a partial corporate income tax exemption on income attributable to qualifying investments. The measure aims to accelerate Poland’s transition to a climate-neutral economy while enhancing corporate competitiveness. Key

As the mandatory JPK_PIT reporting deadline approaches, accounting offices using computerized bookkeeping systems must verify readiness for the new data structure. The transition affects taxpayers maintaining Revenue and Expense Ledgers (PKPiR) and lump-sum registers (ewidencja ryczałtowa), with particular attention to quarterly VAT filers, KSeF invoice integration, and mid-year client onboarding. Key Takeaways First Reporting Year

The Polish tax authority addressed a query on 30 October 2026 regarding VAT treatment of fees charged by a transport company when a client cancels a road freight or forwarding order. The fees, labeled as contractual penalties, compensation, or cancellation charges, arise either before transport commencement or after partial performance but before full completion. Key

On 30 October 2026, EY Poland published an analysis clarifying the accounting obligations for family foundations (fundacja rodzinna) under Polish law. The article addresses whether family foundations must maintain full accounting records, who is responsible for their preparation, and how these requirements interact with audit obligations. The guidance references the Family Foundations Act and the

A sweeping reform of Poland’s personal income tax (PIT) was approved by the Sejm and accepted without amendments by the Senate on 30 October 2026. The centerpiece is a 100% increase in a specific deduction limit, delivering significant savings for a targeted group of taxpayers. However, the package includes offsetting measures that will increase tax