A4 Personal Taxes

News
The Form of a Gift Agreement under Polish Law: When a Bank Transfer Replaces the Notary and When Nothing Does
2026-10-21

Category: Family Wealth and Succession

The Form of a Gift Agreement under Polish Law: When a Bank Transfer Replaces...

  Abstract. Article 890 of the Polish Civil Code reserves the form of a notarial deed…

read more
The Naked Taxpayer. When the Tax Authorities Come to OnlyFans
2026-07-12

Category: Taxes and Tax Disputes

The Naked Taxpayer. When the Tax Authorities Come to OnlyFans

OnlyFans creators around the world are discovering a painful truth: nothing on the internet ever disappears,…

read more
Dual Individual Retirement Accounts Under Polish Law:
2026-04-03

Category: Taxes and Tax Disputes

Dual Individual Retirement Accounts Under Polish Law:

The Punitive Seventy-Five Percent Tax Rate Among the most severe provisions in the Polish tax code,…

read more
The Taxation of Gratuitous Transfers: Inheritance and Gift Tax in Poland
2026-02-26

Category: Taxes and Tax Disputes

The Taxation of Gratuitous Transfers: Inheritance and Gift Tax in Poland

INTRODUCTION The taxation of gratuitous transfers—whether effected through testamentary succession, inter vivos gift, or analogous mechanisms…

read more
Returning a Gift to Avoid Tax
2026-02-25

Category: Taxes and Tax Disputes

Returning a Gift to Avoid Tax

Consensus, Convalidation, and the Limits of Retroactive Unwinding Under Polish Gift Tax Law Monetary gifts between…

read more
Real Property Taxation of Wind Power Installations
2026-01-12

Category: Taxes and Tax Disputes

Real Property Taxation of Wind Power Installations

Published: January 12, 2022 | Updated: January 2026 The legislative amendments to the taxation of wind…

read more
The Solidarity Levy
2025-12-01

Category: Taxes and Tax Disputes

The Solidarity Levy

  The solidarity levy (danina solidarnościowa; German: Solidaritätszuschlag; French: contribution de solidarité) constitutes an additional public-law…

read more
The Taxation of Erotic Performance
2025-12-01

Category: Taxes and Tax Disputes

The Taxation of Erotic Performance

In October of 2025, Poland’s Supreme Administrative Court confronted a question as old as art itself:…

read more