18 th Accounting and Tax Forum
Marcin Górski will be a speaker at the 18 th Accounting and Tax Forum organised by BDO on 28–29 October 2026.
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The group’s minimum revenue threshold should be determined based on the revenue reported in its consolidated financial statements.
Opinion of the Director of National Revenue Information concerning top-up taxation, dated 27 May 2026, reference no. 0111-KDGB.480.4.2025.4.KW. “(…) It follows from the above…
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Entities linked solely through personal relationships do not constitute a group for top-up tax purposes.
Opinion of the Director of National Revenue Information concerning top-up taxation, dated 27 May 2026, reference no. 0111-KDGB.480.4.2025.4.KW. “(…) It should be noted that…
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Receiving a voucher redeemable for goods or services does not give rise to taxable income.
Judgment of the Voivodship Administrative Court in Warsaw dated 16 April 2026, case reference no. III SA/Wa 245/26. “(…)The mere receipt of a voucher…
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Rewards received in exchange for waste may qualify for a PIT exemption.
Judgment of the Voivodship Administrative Court in Warsaw dated 16 April 2026, case reference no. III SA/Wa 245/26. “(…) The Applicant’s position should be…
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A demerger by spin-off and acquisition does not constitute a contribution in kind of an organised part of an enterprise.
Letter issued by the Director of National Revenue Information on 27 February 2026, reference no. 0111-KDIB1-3.4010.819.2025.1.MBD. “(…) Applying the above considerations to the matter…
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A division by spin-off and takeover does not preclude the possibility of benefiting from the 9% CIT rate.
Letter issued by the Director of National Revenue Information on 27 February 2026, reference no. 0111-KDIB1-2.4010.683.2025.1.ANK. “(…) Applying the above provision to the exclusion…
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A demerger by spin-off and acquisition does not result in the creation of a new entity.
Letter issued by the Director of National Revenue Information on 27 February 2026, reference no. 0114-KDIP2-2.4010.634.2025.1.ASK. “(…) In the matter addressed in the application…
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Receiving a promotional voucher does not give rise to taxable income.
Letter issued by the Director of National Revenue Information on 24 November 2025, reference no. 0112-KDIL2-1.4011.728.2025.4.TR. “(…) It follows from the factual circumstances presented…
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CSR expenditure as tax-deductible costs.
Letter issued by the Director of National Revenue Information on 12 November 2025, reference no. 0111-KDIB1-2.4010.434.2025.3.EJ. “(…) You have indicated that undertaking Corporate Social…
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