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17/10/2025 · Grzegorz Stępień

How do parental gifts work in 2025?

A gift from parents is one of the most common ways of passing on money or assets to loved ones. Parents can give their child funds towards a flat, a car or even shares in a company – all without having to pay tax, provided you strictly comply with…

14/10/2025 · Grzegorz Stępień

Will unemployment affect length of service in 2025?

In 2025, the question of whether periods of unemployment count towards length of service takes on particular significance for thousands of people going through various stages of their working lives. Changing regulations, numerous activation programmes and flexible forms of employment mean that it is increasingly necessary to…

09/10/2025 · Grzegorz Stępień

What will working as an IT freelancer be like in 2025?

Working as an IT freelancer is a topic that, in 2025, is captivating an ever-growing group of technology professionals. It is no longer a niche for a handful of daring individuals – according to the latest data from the Online Labour Index 2020 (Fabian Stephany, 2022), the proportion…

06/10/2025 · Grzegorz Stępień

How much can you earn on top of your pension by running your own business in 2025?

For many people, retirement does not mean giving up work. According to data from the Social Insurance Institution (ZUS), in 2024 as many as 872,600 older people were in work, and nearly 30 per cent of them were self-employed. The question is…

03/10/2025 · Grzegorz Stępień

Changes to B2B contracts in 2026?

At the intersection of economics, law and day-to-day business practice, B2B contracts have for years served as a safety valve for the Polish labour market. For many entrepreneurs and professionals, self-employment meant freedom, whilst for companies it meant efficiency and cost predictability. However…

25/09/2025 · Grzegorz Stępień

An expenditure that does not constitute a business expense.

The difference between expenditure and cost – implications for business owners The correct classification of expenditure and costs forms the basis of tax accounting and financial management within a business. Although in everyday language these terms are sometimes used interchangeably, their significance in accounting…

22/09/2025 · Grzegorz Stępień

Contract for specific work – structure and cost calculation

Contracts for specific work: employer costs – this topic is of particular interest to entrepreneurs seeking cost-effective forms of cooperation. In an era of rapid economic change and rising tax and social security contributions, contracts for specific work remain one of the most common…

17/09/2025 · Grzegorz Stępień

An employee’s revenue versus income – differences and tax implications

An employee’s revenue and income – why is it worth knowing the difference? Pay is one of the most important aspects of working life. In practice, however, many people fail to recognise the significant differences between the concepts of revenue and income. At first glance, they seem synonymous, but…

11/09/2025 · Grzegorz Stępień

Why is calculating income tax on business activities such a minefield?

Most entrepreneurs starting a business soon realise that calculating income tax on business activities is far from a simple arithmetic exercise. There is a widespread belief that all you need to do is choose one of the tax rates, add up your income and subtract your expenses…

09/09/2025 · Grzegorz Stępień

The Point at Which the VAT Liability Arises – Rules and Exceptions

The point at which the VAT liability arises is one of the key issues in tax practice, having a direct impact on the deadline for declaring output tax in the return and on a company’s financial accounts. Correctly determining this date is crucial for both tax certainty and…