The past months have shown how dynamically the regulatory landscape of the technology industry is evolving. New legislative initiatives in Poland and worldwide, changing interpretations of existing regulations, and a business and technological environment undergoing significant transformation—including as a result of AI development—mean that technology companies must continuously analyze the tax implications of their decisions.
In this context, reliable and practical knowledge becomes one of the key elements of risk management and building a competitive advantage.
Our experts have prepared the second edition of the publication “Tech Tax Trends: The latest analysis and news on tax and legal issues in the field of IT and new technologies” – a comprehensive review of tax issues that shaped the tax environment of the technology sector in 2025.
The publication is a collection of last year’s articles that attracted strong interest from readers of our weekly Tech Tax Trends newsletter published on LinkedIn. In this study, we present not only an analysis of regulations but also practical guidance based on the current practice of tax authorities.
The content has been organized according to business areas and tax categories within the following sections: tax incentives, CIT, PIT, VAT, cryptoassets, and employment and cooperation.
We hope that this compendium will help better understand the tax implications of business activities, prepare for upcoming changes, and support informed business decision-making in a dynamic technological environment.
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Joanna Prokurat
Partner
Mikołaj Ratajczak
Partner
