Sole traders performing activities for their current or former employer that correspond to duties previously performed under an employment relationship may not benefit from preferential tax rates until the end of the relevant or subsequent tax year. 
 

However, according to the Voivodeship Administrative Court in Wrocław (ref. no. I SA/Wr 710/23), this restriction applies only if the services provided to the former or current employer are the same (identical) as the activities the entrepreneur performed under the employment relationship. 'Partially identical' and 'identical' activities are two different concepts. Activities are not identical when, despite the presence of common elements in both activities carried out by the taxpayer, their scope is not identical and does not fully overlap.

This means that even small differences between B2B activities and employee duties entitle the employee to benefit from preferential taxation of business activity income without time limits. 
 

Find more in the PRO HR March 2024.