Setting out an exemplary catalogue of incomes (revenues) gained in the territory of the Republic of Poland

In both the tax laws, a catalogue of incomes gained in the territory of Poland was introduced. The range of this catalogue does not differ from that which was in force in 2016. The basic change is the recognition that the income is gained in the territory of the Republic of Poland from settled receivables, those made available, paid out or withheld, by individuals, legal persons or entities without legal personality, having a place of residence, registered office or management board in the territory of the Republic of Poland, regardless of the place where  the contract was concluded and the performed. This means that the contractor does not have to provide the service physically in Poland to have it taxed in Poland. The remuneration for services referred to in Art. 29 of the PIT Act and art. 21 of the CIT Act  is subject to tax in Poland (personally done artistic, literary, scenic, scientific, coaching, educational, journalist activities, incomes of management board, supervisory board members, revenues from management contracts, contracts for company management, licences, property rights, know-how,  consulting, accounting, market research, legal services, advertising, management and control, data processing, recruitment of personnel, provision of guarantees and similar services).