2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Poland capital gains tax: 19% Belka tax on investment income, no holding period discount, real property gains. Trigger on: "Poland CGT", "capital gains Poland", "Belka tax Poland", "Poland 19% investment tax", "sell shares Poland", "podatek od zysków kapitałowych", "Poland podatek Belki".
Use this skill whenever asked about Polish income tax (PIT) for self-employed individuals (działalność gospodarcza / JDG). Trigger on phrases like "Polish tax", "PIT-36", "PIT-36L", "skala podatkowa", "ryczałt", "IP Box", "kwota wolna", "ZUS", "składki", "działalność gospodarcza", "self-employed tax Poland", or any question about filing or computing income tax for a Polish self-employed client. Covers skala podatkowa (12%/32%), flat tax (19%), ryczałt, IP Box (5%), kwota wolna, ZUS contributions, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Polish income tax work.