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Tax Overpayment Following a PIT Correction and Interest on Tax Arrears

A correction of tax settlements following a change in the classification of income may lead to surprising consequences. This is confirmed by the tax ruling issued by the Director of the National Tax Information (KIS) on 13 August 2026 (ref. no. 0111-KDIB2-2.4017.1.2026.1.MM), which addressed the possibility of crediting a tax overpayment resulting from a correction […]
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2026 Marks the Final Year for Settling Costs of Intangible Services Subject to the Limitation

Taxpayers may include expenses incurred for the acquisition of intangible services from related entities in tax-deductible costs in full, provided that the general conditions for recognising an expense as a tax-deductible cost are met and the expenses are properly documented. This has been possible since 2022, when the Polish Deal abolished the provisions requiring the […]
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Interest on Tax Overpayments Following Compliance with an Incorrect Tax Ruling

Individual tax rulings are intended to provide taxpayers with legal certainty and protect them from the adverse consequences of an incorrect interpretation of tax legislation. However, a question arises as to whether such protection also covers a situation in which a taxpayer complied with an incorrect tax ruling, paid tax that was not due, and […]
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