{"id":5046,"date":"2022-05-27T12:33:08","date_gmt":"2022-05-27T10:33:08","guid":{"rendered":"https:\/\/clpodatki.pl\/?page_id=5046"},"modified":"2026-10-12T11:35:38","modified_gmt":"2026-10-12T09:35:38","slug":"blog","status":"publish","type":"page","link":"https:\/\/clpodatki.pl\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"\n<section class=\"bn-section bn-section-IWwNRfnuHVY has-innerblocks is-style-parallax-background fullwidth has-bg-img\">\n\t\t\t<div class=\"bn-section__overlay\" style=\"background-color: #000000; opacity: 0.4;\"><\/div>\n\t\t<link rel='preload' fetchpriority='high' as='image' href='https:\/\/clpodatki.pl\/wp-content\/uploads\/2022\/12\/Kancelaria-Podatkowa-Warszawa.jpg' as='image' \/>\t\t\n\n<div class=\"bn-row bn-row-sCGYXaoOLmv has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-WVBIcAcYDQu has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-breadcrumbs bn-breadcrumbs-LrdFqhBxltW\">\n\t<nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Strona g\u0142\u00f3wna<\/span><\/p><\/nav><\/div>\n\n\n<div class=\"bn-text bn-text-oMHbHuRGdNI\">\n\t\t\t<p><span class=\"h1\" style=\"color: #ffffff\">Blog<\/span><\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-IVTctyazGKd has-innerblocks fullwidth\">\n\t\t\t\t\n\n<div class=\"bn-row bn-row-WNLaEteAwsy has-innerblocks boxwidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-zlcjeyZBopL has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-archive-posts bn-archive-posts-XSqGedlIwgx\">\n\t\t\t<div class=\"bn-archive-posts__search\">\n\t\t\t<form action=\"https:\/\/clpodatki.pl\/category\/blog\/\" method=\"get\" role=\"search\">\n\t\t\t\t<input type=\"search\" name=\"s\" placeholder=\"Search \" value=\"\">\n\t\t\t\t<button type=\"submit\" aria-label=\"Search\" title=\"Search\">\n\t\t\t\t\t<svg aria-hidden=\"true\" focusable=\"false\" viewBox=\"0 0 24 24\" width=\"20\" height=\"20\">\n\t\t\t\t\t\t<circle cx=\"10.8\" cy=\"10.8\" r=\"6.8\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" \/>\n\t\t\t\t\t\t<path d=\"m16 16 5 5\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" \/>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/button>\n\t\t\t<\/form>\n\t\t<\/div>\n\t\t<div class=\"bn-row fullwidth --calculatored-cols\">\n\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-10-05T16:50:56+02:00\">5 October 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/again-3-lump-sum-on-rsus\/\" class=\"h2\">Again, 3% lump sum on RSUs<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">Another favorable interpretation obtained for our client&#039;s client.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/again-3-lump-sum-on-rsus\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-09-24T10:53:25+02:00\">24 September 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/the-obligation-to-have-an-mdr-procedure-formally-abolished\/\" class=\"h2\">The obligation to have an MDR procedure formally abolished<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">So is it worth updating the procedure?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/the-obligation-to-have-an-mdr-procedure-formally-abolished\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-09-17T12:54:41+02:00\">17 September 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/benchmark-in-transfer-pricing\/\" class=\"h2\">Benchmark in transfer pricing<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">Why can&#039;t you always wait 3 years?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/benchmark-in-transfer-pricing\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-09-01T16:00:00+02:00\">1 September 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/incentive-programs-and-the-proposed-changes-to-the-lump-sum\/\" class=\"h2\">Incentive programs and the proposed changes to the lump sum<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">Can a&nbsp;one-time receipt of shares under RSUs deprive an entrepreneur of the right to&nbsp;preferential taxation?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/incentive-programs-and-the-proposed-changes-to-the-lump-sum\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-08-26T17:18:45+02:00\">26 August 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/nsa-the-tax-office-will-pay-for-its-own-mistake\/\" class=\"h2\">NSA: The tax office will pay for its own mistake<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">Trust in&nbsp;the state cannot come at&nbsp;a&nbsp;cost to&nbsp;the taxpayer.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/nsa-the-tax-office-will-pay-for-its-own-mistake\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-08-24T17:08:09+02:00\">24 August 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/family-foundations-under-scrutiny-by-the-ministry-of-finance\/\" class=\"h2\">Family foundations under scrutiny by the Ministry of Finance<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">The UD447 project envisages significant tax changes.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/family-foundations-under-scrutiny-by-the-ministry-of-finance\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-08-20T16:17:52+02:00\">20 August 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/selling-several-plots-of-land\/\" class=\"h2\">Selling several plots of land?<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">The tax authorities may consider that you are running a&nbsp;business.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/selling-several-plots-of-land\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-08-10T12:32:24+02:00\">10 August 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/closed-end-investment-fund\/\" class=\"h2\">Closed-end investment fund<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">What is it and who is it for?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/closed-end-investment-fund\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bn-column\">\n\t\t\t\t\t\t<div class=\"cpt-box --post\">\n\t\t\t\t\t\t\t<div class=\"cpt-box__desc\">\n\t\t\t\t\t\t\t\t<time class=\"cpt-box__desc--date\" datetime=\"2026-08-04T13:03:15+02:00\">4 August 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/management-liability-insurance-is-not-enough\/\" class=\"h2\">Management liability insurance is not enough\u2026<\/a><\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cpt-box__desc--excerpt excerpt-cut\">Why should companies take care of tax governance today?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/management-liability-insurance-is-not-enough\/\" class=\"cpt-box__desc--btn bn-button is-style-default\">Read more<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<div class=\"bn-row boxwidth\">\n\t\t<div class=\"bn-column\">\n\t\t\t<div class=\"bn-pagination\"><div class=\"bn-pagination__numbers\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span><a class=\"page-numbers\" href=\"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/pages\/5046\/page\/2\/\">2<\/a><a class=\"page-numbers\" href=\"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/pages\/5046\/page\/3\/\">3<\/a><\/div><div class=\"bn-pagination__next\"><a class=\"next page-numbers\" href=\"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/pages\/5046\/page\/2\/\"><\/a><\/div><\/div>\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n\n\n\n<section class=\"bn-section bn-section-uHqOmjZMuvC has-innerblocks is-style-parallax-background fullwidth has-bg-img\" id=contact>\n\t\t<link rel='preload' fetchpriority='high' as='image' href='https:\/\/clpodatki.pl\/wp-content\/uploads\/2022\/04\/warszawa.jpeg' as='image' \/>\t\t\n\n<div class=\"bn-row bn-row-jgAPCYwyngS has-innerblocks boxwidth has-bg-img\">\n\t\t\t<div class=\"bn-section__overlay\" style=\"background-color: #ffffff; opacity: 0.9;\"><\/div>\n\t\t\t\n\n<div class=\"bn-column bn-column-WwDhHLkbeiR has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-WkVpwTNGssq --last-no-margin\">\n\t\t\t<h2 style=\"text-align: center\">Contact<\/h2>\n\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-row bn-row-YRyWvaUiBOg has-innerblocks boxwidth --calculatored-cols has-bg-img\">\n\t\t\t<div class=\"bn-section__overlay\" style=\"background-color: #ffffff; opacity: 0.9;\"><\/div>\n\t\t\t\n\n<div class=\"bn-column bn-column-UGxBPnfJBtl has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-oynATmopIlz\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call.png\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call.png 200w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call-150x150.png 150w\" width=\"200\" height=\"200\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 200px) 100vw, 200px\" \/><noscript><img width=\"200\" height=\"200\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call.png 200w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/call-150x150.png 150w\" sizes=\"auto, (max-width: 200px) 100vw, 200px\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n\n<div class=\"bn-text bn-text-tgGypfFlzlE\">\n\t\t\t<p style=\"text-align: center\"><span class=\"link-no-underline\"><strong><span class=\"standard-text\" style=\"color: #333366\">+\u00a0<a style=\"color: #333366\" href=\"tel:48690800858\">48 690 800 858<\/a><\/span><\/strong><\/span><\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-xAKgXIGJOLE has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-MaBUqhRXZfY\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin.png\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin.png 1024w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-300x300.png 300w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-150x150.png 150w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-768x768.png 768w\" width=\"1024\" height=\"1024\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><noscript><img width=\"1024\" height=\"1024\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin.png 1024w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-300x300.png 300w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-150x150.png 150w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/pin-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\"><\/noscript>\t\t\t\t\t<\/figure>\n\n\n\n<div class=\"bn-text bn-text-AVQmoLhhmfN\">\n\t\t\t<p style=\"text-align: center\"><strong><span style=\"color: #333366\">59 Z\u0142ota Street<\/span><\/strong> <strong><span style=\"color: #333366\">Skylight Building, 14th Floor<\/span><\/strong> <strong><span style=\"color: #333366\">00-120 Warsaw, Poland<\/span><\/strong><\/p>\n\t<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-column bn-column-ABKrzgGMwTK has-innerblocks\">\n\t\t\t\n\t<figure class=\"bn-img bn-img-XlHtoPbcQEN\">\n\t\n\t\t\t\t<img data-src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/message.png\" data-srcset=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/message.png 1024w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/message-300x300.png 300w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/message-150x150.png 150w, https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/message-768x768.png 768w\" width=\"1024\" height=\"1024\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" class=\"attachment-full size-full lazyload\" alt=\"\" loading=\"lazy\" decoding=\"async\"  sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><noscript><img width=\"1024\" height=\"1024\" src=\"https:\/\/clpodatki.pl\/wp-content\/uploads\/2026\/07\/message.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" decoding=\"async\" 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