Tax reliefs

In the next article in our Tax Relief Series, we present an overview of the Robotization Tax Relief. The relief for innovative employees is a relatively new instrument within the Polish income tax system. It was introduced in 2022 as part of the legislative package commonly referred to as the Polish Deal (Polski Ład). The … <a href="https://arpiaccounting.com/en/tax-reliefs-part-6-robotization-tax-relief/">Continued</a>

We invite you to read the next article in the series on WHT – this article provides information on the taxation of royalties and interest under withholding tax. Generally, royalties and interest under withholding tax are taxed in a similar manner. Pursuant to Article 21, Section 1, Item 1 of the Corporate Income Tax Act, … <a href="https://arpiaccounting.com/en/withholding-tax-wht-part-3-royalties-and-interest/">Continued</a>

In the next article in our series on tax relief, we present information on the tax relief for innovative employees. The tax relief for innovative employees is a relatively new income tax measure. It was introduced as part of a package of changes known as the “Polish Deal” in 2022. This is another incentive for … <a href="https://arpiaccounting.com/en/tax-relief-part-5-relief-for-innovative-employees/">Continued</a>

For personal income tax payers (PITs) who are subject to a flat tax rate, as well as corporate income tax payers earning income from sources other than capital gains, there is a mechanism that permits an additional deduction from the taxable income for eligible costs associated with R&D tax relief. According to the regulations, research … <a href="https://arpiaccounting.com/en/tax-reliefs-part-4-rd-tax-relief/">Continued</a>

Bad debt relief. If a contractor fails to pay the amount due for a service or goods provided on time, VAT and income tax (PIT/CIT) are still due on that transaction. Legislators have addressed such situations by introducing bad debt relief. This tool allows businesses to improve financial liquidity and recover receivables (due to taxes … <a href="https://arpiaccounting.com/en/bad-debt-relief-when-a-contractor-fails-to-settle-payments/">Continued</a>

Businesses are increasingly choosing to support Corporate Social Responsibility (CSR) activities, which encompass initiatives in sports, culture, and education. Legislators have considered how to further reward such businesses by introducing attractive tax incentives. As part of the so-called Polish Deal, a tax relief for those supporting sports, culture, and education has been introduced. This relief … <a href="https://arpiaccounting.com/en/csr-relief-additional-tax-benefits/">Continued</a>

At the beginning of 2025, new regulations concerning small and medium-sized enterprises (SMEs) were introduced in the European Union. This set of regulations, known as the SME procedure or cross-border SME procedure, aims to simplify administrative obligations related to VAT. The main goal is to make it easier for businesses to operate both locally and … <a href="https://arpiaccounting.com/en/new-vat-procedure-for-smes-in-the-eu/">Continued</a>

De minimis aid is a special type of financial support that can be granted to entrepreneurs on preferential terms, without the need to notify it to the European Commission. The principles of granting aid are specified in the provisions of European Commission Regulation No. 2023/2831, which entered into force on 13 December 2023. De minimis … <a href="https://arpiaccounting.com/en/de-minimis-aid-principles-for-entrepreneurs/">Continued</a>

A family foundation is becoming an increasingly popular tool in wealth management, especially among people who want to ensure long-term financial stability and effective control over the succession process in family businesses. A family foundation allows not only the management of accumulated wealth but also the avoidance of fragmentation in the event of inheritance. To … <a href="https://arpiaccounting.com/en/family-foundation-as-a-tax-solution-benefits/">Continued</a>

A small taxpayer is a tax privilege that allows to reduce the tax liability due to the indicated limits of income for a given accounting period (income tax). In other words – the status of a small taxpayer is determined only by the amounts specified in the relevant provisions of the Law. The PIT Law defines a small taxpayer as a taxpayer in … <a href="https://arpiaccounting.com/en/small-taxpayer-in-income-tax-and-vat-limits-benefits/">Continued</a>