ARPI Group

March 1st is the start date of auto-enrolment under Employee Capital Plans (PPK). This is an important date for employees aged 18-55 - because they are subject to auto-enrolment and will be able to decide "to be or not to be" in PPK 🤔

Read our summary of the most important questions and answers related to auto-enrolment 👇❔

Auto-enrolment for PPK - declarations of resignation Despite the voluntary status, the auto-enrolment mechanism is in force under the PPK, which should be remembered at the beginning of March.

The follow-up to the Polish Deal amendment has also introduced provisions that will enter into force with a delay, on January 1st, 2023 👀 Such as the reduced limit for cash transactions, which will amount to 8,000 PLN for entrepreneurs and natural persons 🚨🚨🚨

Polish Deal 2.0 – postponed regulations (in force from January 1st, 2023) Polish Deal 2.0 changes the limits for payments made in cash – both for entrepreneurs and natural persons.

Poland, like other European countries bound by the arrangements of the MLI Convention, is subject to changes in the rules for accounting for foreign income 💰 The currently method – the proportional deduction – means that the Polish PIT payer is obliged to submit a tax return in Poland showing income from work outside the Republic of Poland.

Double taxation - details for PIT payers earning abroad The practical effect of adopting the convention changes in (selected or all) double taxation treaties (DTT).