Administrative ProcedureSocial Security LawZUS ProceedingsAppeal Against a ZUS Decision in Poland
A clear guide to appealing a ZUS decision in Poland, covering deadlines, formal requirements, and the appeal procedure under social security law.
A clear guide to appealing a ZUS decision in Poland, covering deadlines, formal requirements, and the appeal procedure under social security law.
In recent times, the commencement of each new year has often heralded a barrage of tax law modifications, with new regulations swiftly introduced and taking effect in a short span after their announcement. The initial weeks of the year were typically dedicated to scrutinizing extensive guides and summaries of these changes, with businesses and tax...
A missed tax deadline does not always mean that a taxpayer permanently loses the associated rights. We examine an important administrative court ruling confirming circumstances in which Polish tax authorities must enable taxpayers to apply for restoration of a missed deadline.
Is it possible to effectively submit a power of attorney for the files of a given tax case before it has been officially initiated? Is a power of attorney submitted for the files of a tax case that (as it later turns out) was not properly initiated (in fact, was not initiated at all) considered valid, and does it constitute authorization to represent the principal in subsequent properly initiated tax proceedings?
The pan-European Personal Pension Product, known as PEPP, officially became law on September 26, 2023. PEPP is a European pension plan designed to offer supplementary income in addition to both the state pension and its associated support structures.
As of August 31, 2023, there is no longer a transfer tax (abbreviated as PCC in Polish) on the purchase of a first home on the second-hand housing market. Typically, the transfer tax for civil law transactions is 2 percent of the real property price, and in the case of a sales contract, it is paid by the buyer. This relief now exempts the purchase of a second-hand home from this transfer tax.
On September 15, 2023, Poland released an Announcement from the Ministry of Finance regarding the interest rates for tax arrears and late payments. This announcement includes the following reductions in interest rates:
Poland, much like numerous other nations, grapples with significant demographic hurdles. According to projections from the Central Statistical Office of Poland, the country’s population could dwindle by nearly a third, reaching 27 million people by 2060. Let’s delve into the factors influencing this process.
In the realm of housing demand and affordability, Poland mirrors global concerns. A recent study by RynekPierwotny.pl delved into the housing markets of the ten largest Polish cities, gauging how many square meters of real estate an average salary can secure.
The surge in interest surrounding the implementation of artificial intelligence (AI) solutions to enhance efficiency and gain a competitive edge is the latest trend. However, concerns about legal compliance, particularly in light of pending EU regulations addressing AI, are of utmost importance.