PRO HR May 2026

This follows from the interpretation of the Director of the National Tax Information (DKIS) of 13 March 2026, No 0112-KDIL2-1.4011.49.2026.4.KF.

The Director of the National Tax Information (KIS) issued an individual interpretation on 22 April 2026, according to which gifts given to employees’ children on Children’s Day constitute donations subject to Polish inheritance and gift tax.

The holiday season is approaching. Many employees have already planned dates for annual leave. However, there are situations in which taking leave at the planned time is not possible for various reasons. The Labour Code provides for such cases.

This is currently the only effective way to submit a residence application. The system allows the preparation and submission of applications for temporary residence permits, permanent residence permits and EU long-term resident status entirely online.

Authors

Katarzyna Serwińska

Tax Advisor / Partner

Since 1992, Katarzyna has been supporting clients in the People & Culture area, in particular in the field of employee taxes and social security.

In particular Katarzyna specialises in:

  • taxation and social security contributions for foreigners working in Poland and Polish employees working abroad,
  • optimising the labour costs of management board members and senior managers,
  • implementing tax-optimal structures for the employment of employees in Poland (e.g. 50% copyright costs, B2B, civil-law contracts, etc.),
  • assessing the tax implications of granting cash and in-kind benefits to employees and non-employees, including share-based incentive schemes,
  • capital gains taxation.

 

Tomasz Kret

Senior Lawyer

Since 2005, Tomasz has been supporting clients in the People & Culture area, in particular in the field of social security and personal income taxation.

In particular Tomasz specialises in:

  • the tax treatment of employees, including cross-border workers,
  • taxation of income from incentive plans,
  • taxation of income from intellectual property rights,
  • effective executive remuneration structures,
  • social security for cross-border workers.

Rafał Jaroszyński

Attorney-at-law / Senior Lawyer

Since 2003, Rafał has been supporting clients in the area of People & Culture, particularly in matters of individual and collective labour law and social security.

Rafał specialises in particular in:

  • relations with trade unions,
  • supporting clients in mediations and negotiations with employee representatives,
  • collective labour agreements,
  • the Company Social Benefits Fund and other forms of employee benefits,
  • designing internal sources of employment law (by-laws, procedures, agreements),
  • workforce restructurings, including collective redundancies,
  • preventing bullying and discrimination,
  • working time,
  • social security,
  • preventing bullying and discrimination.

Paweł Bondarczuk

Immigration Consultant

Paweł supports clients with immigration procedures, particularly related to the legalisation of residence and work for employees and employers regarding international employee mobility. He also has experience in international law, with a particular emphasis on Ukrainian law.