At the beginning of 2025, new Polish Classification of Activities (PKD) codes will be introduced. This reform aims both to simplify the identification of economic activities and to improve compliance with international classification standards. Key changes include, inter alia the introduction of new codes for activities in rapidly growing areas such as digital technologies, the

On 7 November 2022, the President of the Republic of Poland received the Act on Equalisation Taxation of Constituent Entities of International and Domestic Groups, which implements into the Polish legal system the provisions of Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for international groups of

We present below a short summary of the most important changes in tax/business law and practice in October. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other