Kraków · Poland
Submission received
Your information has been recorded by WONE.
Poland × Tax & International Structuring
Tax & International Structuring in Poland
Tax and structuring for businesses, investments and deals that cross borders. In Poland, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Poland for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Poland at a glanceCentral & Eastern Europe
Warsaw · Sunday 15 November
01:20
Local time
- Currency
- PLN
- Working week
- Monday – Friday
- Dialling code
- +48
- Region
- Central & Eastern Europe
What the rules say in Poland
Tax & International Structuring, the essentials
From the Poland market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source41 checked against an official source7 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Entry of a company in the National Court Register (KRS) allows its tax identification number (NIP) and statistical number (REGON) to be issued.
Companies registered in the KRS.Polish Investment and Trade Agency (PAIH), Trade.gov.pl export promotion portal · checked 2026-10-19The standard corporate income tax rate is 19% of the tax base.
Corporate income tax payers.Ministry of Finance, National Revenue Administration (podatki.gov.pl) · checked 2026-10-19A reduced 9% corporate income tax rate applies to small taxpayers whose prior-year gross sales did not exceed the PLN equivalent of EUR 2,000,000 and whose current-year revenue does not exceed the PLN equivalent of EUR 1,200,000, and to new businesses with revenue up to EUR 1,200,000 in their first year.
Not available in certain conversions and contributions in kind.Ministry of Finance, National Revenue Administration (podatki.gov.pl) · checked 2026-10-19Revenue earned in Poland by entities without a registered office or place of management in Poland is taxed at 20% for items including interest, copyright and know-how fees, and advisory, legal and similar services, subject to double tax treaties.
Non-resident income collected by withholding; dividend rates not covered by this claim.Ministry of Finance, National Revenue Administration (podatki.gov.pl) · checked 2026-10-19The standard VAT rate is 23%, with reduced rates of 8% and 5% for goods and services listed in the annexes to the VAT Act.
Domestic supplies of goods and services.Ministry of Finance, National Revenue Administration (podatki.gov.pl) · checked 2026-10-19Structured invoicing through the National e-Invoice System (KSeF) has been mandatory since 1 February 2026 for taxpayers with 2024 turnover above PLN 200 million, from 1 April 2026 for other VAT taxpayers as a rule, and from 1 January 2027 for taxpayers with monthly sales up to PLN 10,000.
VAT taxpayers issuing invoices.PwC Worldwide Tax Summaries · checked 2026-10-19Top-up taxation under the OECD Pillar Two global minimum tax rules has applied from 1 January 2025 to international and domestic groups with total annual revenue of at least EUR 750 million in at least two of the four preceding tax years.
Large groups only.PwC Worldwide Tax Summaries · checked 2026-10-19Under the Act of 10 May 2018 on support for new investments, companies implementing new investments can obtain a CIT or PIT exemption anywhere in Poland, on public or private land.
Sites with mineral deposits are excluded unless the investment concerns those deposits.Polish Investment and Trade Agency (PAIH) · checked 2026-10-19
Read the full guide: Tax, accounting and statutory reporting · Licensing, sector rules and real estate
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
WONE Global Partners in Poland
Professionals working here
No named lead for Tax & International Structuring yet — these WONE Global professionals already work in Poland and can bring the right local colleague in.
Kraków · Poland
Kraków · PolandWONE Global Partner · Poland
Anna Pawlikowska
Legal Adviser. Co-founder of the Firm. Has been advising parties on technology contracts for more than a dozen years. Specialises in intellectual property law and new technologies. Provides day-to-day legal services to …
Also in Poland
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Legal & ContractingLed by Andrzej ZacharzewskiCorporate & Entity ServicesOpen position · Expression of Interest →Government & Regulatory AffairsOpen position · Expression of Interest →Employment, Payroll & MobilityOpen position · Expression of Interest →Commercial Intelligence & Market ResearchOpen position · Expression of Interest →Accounting, Reporting & Statutory ComplianceOpen position · Expression of Interest →Audit & AssuranceOpen position · Expression of Interest →Finance & TreasuryOpen position · Expression of Interest →Banking & Capital AccessOpen position · Expression of Interest →Payments, Foreign Exchange & SettlementOpen position · Expression of Interest →Insurance & Risk TransferOpen position · Expression of Interest →Transactions & DealsOpen position · Expression of Interest →Trade, Customs & Supply ChainOpen position · Expression of Interest →Technology, Data & CyberOpen position · Expression of Interest →Intellectual Property & Brand ProtectionLed by Andrzej ZacharzewskiRisk, Compliance & Financial IntegrityOpen position · Expression of Interest →Disputes & ResolutionLed by Andrzej Zacharzewski
Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Poland.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Poland
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Contact WONE Global