Frontiers in tax - Polish edition | KPMG | PL

Frontiers in tax - Polish edition

Frontiers in tax - Polish edition

Articles are written by KPMG experts, who use their expertise to address issues that companies must deal with on a daily basis.

Articles address issues that companies must deal with on a daily basis.

Frontiers in tax is a quarterly tax publication which has been issued in Poland since February 2015.

The current issue of Frontiers in tax includes information on the most important changes in the scope of the personal income tax, such changes to be faced by both the employers and the employees. The authors present, among others changes, concerning, among others, the income tax threshold, amounts of tax exemptions and the flatrate tax on renting or taxation applicable to incentive programs. The magazine also presented information about new provisions on the applicability of 50% revenue earning cost to the copyright transfer.

In this issue:

  • Incentive programs taxation in the light of amendment of the Personal Income Tax Act
  • Overlapping of social security schemes in the light of lifting the premium limit
  • 50% revenue earning cost for authors – increased limit and limited group of authorised persons
  • Flat-rate tax on renting

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