{"id":5226,"date":"2026-07-18T10:11:57","date_gmt":"2026-07-18T08:11:57","guid":{"rendered":"https:\/\/clpodatki.pl\/?post_type=team&#038;p=5226"},"modified":"2026-10-12T12:08:54","modified_gmt":"2026-10-12T10:08:54","slug":"anna-nowakowska","status":"publish","type":"team","link":"https:\/\/clpodatki.pl\/en\/team\/anna-nowakowska\/","title":{"rendered":"Anna Nowakowska"},"content":{"rendered":"\n<section class=\"bn-section bn-section-jxBdpHcvitB has-innerblocks fullwidth has-bg has-bg-img\">\n\t\t\t\t\n\n<div class=\"bn-row bn-row-GTdYnjzRdmN has-innerblocks widewidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-MQNqEVxcrmj has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-text bn-text-ptFkLFiQqiq --last-no-margin\">\n\t\t\t<h2>Articles written by Anna Nowakowska<\/h2>\n\t<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n\n<div class=\"bn-row bn-row-CCPMeVSGsVc has-innerblocks widewidth\">\n\t\t\t\n\n<div class=\"bn-column bn-column-YUtRyMEmQHv has-innerblocks\">\n\t\t\t\n\n<div class=\"bn-archive-posts bn-archive-posts-JnjEURcpiVl\">\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=\"2026-09-01T16:00:00+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\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=\"2026-07-31T14:36:16+02:00\">31 July 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/wht-under-the-microscope-of-the-authorities\/\" class=\"h2\">WHT under the microscope of the authorities<\/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\">Growing risk and responsibility of management boards.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/wht-under-the-microscope-of-the-authorities\/\" 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=\"2026-07-08T13:39:51+02:00\">8 July 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/the-national-labor-inspectorate-reform-came-into-force\/\" class=\"h2\">The National Labor Inspectorate reform came into force<\/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\">Summary of the 5 most important aspects of the reform.<\/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-national-labor-inspectorate-reform-came-into-force\/\" 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=\"2026-07-03T09:57:01+02:00\">3 July 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/the-national-labor-inspectorate-reform-is-getting-closer\/\" class=\"h2\">The National Labor Inspectorate reform is getting closer<\/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\">New PIP entitlements and tax risks related to&nbsp;B2B contracts.<\/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-national-labor-inspectorate-reform-is-getting-closer\/\" 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=\"2026-06-02T16:08:02+02:00\">2 June 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/whats-next-for-mdr-reporting\/\" class=\"h2\">What&#8217;s next for MDR reporting?<\/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\">Changes are coming\u2026<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/whats-next-for-mdr-reporting\/\" 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=\"2026-04-16T16:36:29+02:00\">16 April 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/taxation-of-road-salt-storage-facilities-with-property-tax\/\" class=\"h2\">Taxation of road salt storage facilities with property tax<\/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\">Building or&nbsp;structure?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/taxation-of-road-salt-storage-facilities-with-property-tax\/\" 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=\"2026-04-14T13:40:51+02:00\">14 April 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/high-bay-warehouse\/\" class=\"h2\">High-bay warehouse<\/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\">Is it subject to&nbsp;property tax?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/high-bay-warehouse\/\" 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=\"2026-03-25T11:25:37+01:00\">25 March 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/pip-reform-2026\/\" class=\"h2\">PIP reform 2026<\/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\">Greater powers for labor inspectors?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/pip-reform-2026\/\" 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=\"2026-03-20T15:59:09+01:00\">20 March 2026<\/time>\n\t\t\t\t\t\t\t\t<h2><a href=\"https:\/\/clpodatki.pl\/en\/draft-amendment-to-cit-and-pit-2026\/\" class=\"h2\">Draft amendment to CIT and PIT 2026<\/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\">IP Box, Estonian CIT and related entities under scrutiny<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/clpodatki.pl\/en\/draft-amendment-to-cit-and-pit-2026\/\" 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\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<\/div>\n\n\n<\/div>\n\n\n<\/section>\n","protected":false},"featured_media":5222,"template":"","class_list":["post-5226","team","type-team","status-publish","has-post-thumbnail","hentry"],"acf":{"st_name":"Anna Nowakowska","st_position":"Tax Advisor, Income Tax Manager","st_email":"anna.nowakowska@clpodatki.pl","st_phone":{"title":"+48 690 800 132","url":"tel:+48 690 800 132","target":""},"st_linkedin":"https:\/\/pl.linkedin.com\/in\/anna-nowakowska-doradcapodatkowy","st_description":"<p>Graduate of the Faculty of Law and Administration of the Cardinal Stefan Wyszy\u0144ski University in Warsaw.<\/p>\n<p>She has been providing tax advice since 2020, and gained her professional experience in renowned Warsaw law firms.<\/p>\n<p>He implements projects in the area of \u200b\u200bdirect taxes. He has experience in implementing tax relief programs, including R&#038;D Relief and the IP Box.<\/p>\n<p>She helps clients resolve tax issues related to running their businesses. She has participated in restructuring projects, succession planning, and conducted tax reviews.<\/p>\n<p>Her professional experience also includes support in the field of real estate taxes, inheritance and gift taxes, and civil law transaction tax.<\/p>\n<p>In her free time, she loves spending time on the climbing wall, traveling, and cooking with her loved ones.<\/p>\n","st_rel_author":99},"_links":{"self":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/team\/5226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/team"}],"about":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/types\/team"}],"version-history":[{"count":1,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/team\/5226\/revisions"}],"predecessor-version":[{"id":5228,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/team\/5226\/revisions\/5228"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/media\/5222"}],"wp:attachment":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/media?parent=5226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}