On February 25, 2025, the Court of Justice of the European Union (CJEU) issued a landmark judgment in case C-277/24, which may profoundly reshape the liability of board members for tax debts of companies they once managed. Background of the case The case originated when a former board member of a limited liability company was…
Modern business environments often rely on long-term collaborations between companies. Regular deliveries or recurring services can be classified as continuous services. Due to many complexities of regulations and the diversity of cases, many entrepreneurs choose to seek accounting services. What are the continuous services? Continuous services involve successive payment or settlement periods. Businesses can settle…
If you are an entrepreneur in Poland, May 20, 2025, is a date to remember. This is the deadline for submitting the annual settlement of health contributions for the year 2024. Who is required to file the annual settlement? The obligation applies to contribution payers (entrepreneurs) who in 2024 were taxed under one of the…
If you run a business and struggle with late payments from clients, remember that in the case of outstanding receivables, you can benefit from bad debt relief – a tool that allows you to reduce your taxable income and income tax. What is bad debt relief? Bad debt relief is a mechanism that allows entrepreneurs…
Starting 28th of June 2025, many businesses across the European Union will be required to align their products and services with new accessibility standards, as the European Accessibility Act (EAA) comes into effect. What is the European Accessibility Act? The European Accessibility Act (Directive (EU) 2019/882) is an EU directive aimed at harmonizing accessibility requirements…
Equal pay for women and men is a fundamental principle of labour law in the European Union. On May 10, 2023, the European Parliament and the Council adopted Directive (EU) 2023/970, aimed at reinforcing the principle of equal pay for equal work or work of equal value. Member States, including Poland, are required to implement…
On April 4, 2025, the Polish Sejm passed a government bill introducing a new framework for calculating and paying the health contribution for entrepreneurs. The changes, which will come into effect on January 1, 2026, aim to simplify the system and restore greater predictability. Two-tier model The amended law introduces a two-tier structure for calculating…
One effective way to save for retirement while simultaneously lowering your tax burden is through an Individual Retirement Security Account (IKZE). This unique savings instrument allows taxpayers to deduct contributions from their taxable income, reducing their tax liability. While similar to an Individual Retirement Account (IKE), IKZE has distinct tax advantages and withdrawal conditions. Who…
On the night of Saturday, March 29, to Sunday, March 30, 2025, the clocks will spring forward by one hour, marking the switch from standard time (winter time) to daylight saving time (summer time). While this transition affects daily routines, it also has legal and financial implications for employees, especially those working night shifts. How…
Business trips are a common part of many companies’ day-to-day operations. However, correctly accounting for them requires an understanding of applicable laws and regulations. What is a business trip? A business trip refers to the temporary and occasional performance of work duties outside the location specified in the employee’s work contract. These trips must be…
