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Business in Poland

Polish economy

Foreign investments

Relocating production to Poland as MAN’s strategic response to the crisis in German industry

The transfer of production to Poland by successive global corporations is becoming a reality that is increasingly shaping the European industrial map. The latest...

Economic Zones and Technology Parks

Kraków Special Economic Zone

Located in the heart of Małopolska, one of the most investment-attractive regions in Poland, the Kraków Special Economic Zone is a dynamic center for...
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Taxes & law in Poland

Returning to Poland: how to determine tax residency and avoid double taxation – a complete guide for those returning from emigration (Part 2)

Returning to Poland from emigration is a decision that brings not only emotional and life changes, but also very specific tax consequences. For many...

Tax residency certificate as a condition for applying a Double Taxation Agreement (DTA) to withholding tax (WHT) in Poland – Polish Supreme Administrative Court...

A tax residency certificate is now a key document for Polish withholding tax (WHT) payers. It determines whether the preferences of a Double Taxation...

Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service...

The issue of taxation of a German resident who is a member of the management board of a Polish company is one of the...

Interest charged by the parent company as a tax-deductible expense of a Polish branch – Polish Supreme Administrative Court (NSA) ruling

The question of whether interest charged by a parent company can constitute a tax-deductible expense for a foreign company's branch has long been a...

Changes to the Tax Ordinance in Poland – new control rules and presumption of innocence in taxation

The changes to the Tax Ordinance, which came into force on 4 November 2025, significantly modify the relationship between taxpayers and tax inspection authorities....
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