PITpoint Magazine | January 2021
The main goal of this issue of PITPoint Magazine is to provide an overview of changes having the key personal income tax and social security implications.
***
2021 comes with unprecedented changes in tax regulations, being of particular interest to employers and employees. Given the numerous sources of new and amended regulations, it becomes increasingly difficult to trudge through the muddy waters of tax. In fact, new regulations go hand in hand with amendments and additional provisions implemented already in 2020, under the special COVID-19 Act, general rulings issued by the Minister of Finance, and other instruments.
In this issue:
- General rulings relating to PIT issued in 2020
Leszek Marciniak - New rules of lump-sum taxation of recorded revenue and fixed amount taxation
Sebastian Kałuża - CIT and PIT-related measures to address the COVID-19 pandemic
Piotr Hanuszewski - Posting of workers in the light of new provisions
Natalia Jarzębowska - Reporting specific task contracts
Jakub Pankowiec - Will the limitation of abolition relief impact mobile workforce?
Kuba Lewandowski
