Our Personal Income Tax Team advises on the tax-efficient structuring of income from employment contracts, management contracts, and business activities carried out by individuals. We deliver tailored solutions for individuals with income from real estate, financial capital, or collectible assets, particularly where the acquisition cost of such assets was low or where no acquisition expenses were incurred, e.g. assets received as gifts or through inheritance.

We support employers in designing tax-efficient compensation structures for employees and management, including share-based incentive plans and financial instruments. We also assist in preparing and implementing optimal arrangements for non-wage benefits (such as medical subscriptions, life insurance, cafeteria systems), as well as providing employees with work tools like mobile phones and company cars.

Our services are comprehensive, covering the identification and optimisation of both tax liabilities and liabilities related to social and health insurance contributions. We advise on the taxation of income earned by individuals in Poland and abroad, taking into account the Polish tax law and applicable double tax treaties.

Our PIT services include:

• Preparing annual PIT returns,
• Determining the tax residency,
• Settling foreign capital income (PIT-38),
• Selecting the optimal form of business activity,
• Determining the lump-sum tax rate applicable to the business activity,
• Handling settlements of seconded and cross-border employees,
• Analysing the tax consequences of employee and associate incentive programmes,
• Analysing the tax consequences of benefits and perks provided to employees and associates,
• Analysing the tax consequences of promotional campaigns addressed to consumers.

We address each tax matter individually. Please contact us to receive a dedicated proposal of actions and support.