PRO HR May 2026

May edition of the Raczkowski Newsletter.

PIT is only paid on management board training when it also serves the manager’s personal development, and not primarily the performance of duties in the company

Management training: when taxable income arises.
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Employers do not withhold tax on gifts for employees’ children

Gifts for employees’ children and tax obligations.
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Postponement of annual leave

Annual leave rescheduling: when and under what rules.
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Since 27 April 2026, residence applications submitted by foreigners are only accepted electronically via the MOS 2.0 Case Management Module. There are other changes

New electronic rules for residence permit applications.
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