Legislative changes in payroll for 2026
The new year brings extensive changes in the payroll area that will affect both employees and employers. This article summarizes the key legislative developments that need to be reflected in HR practice.
Złote Tarasy - Skylight, ul. Złota 59
00-120 Warsaw, Poland
Tel: +48 22 222 33 55
NIP: 5252414442 KRS: 0000296560
District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.
Tadeusza Kościuszki 71,
87-100 Toruń, Poland
Tel: +48 56 644 90 10
NIP: 5252414442 KRS: 0000296560
District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.
MidPoint71, ul. Powstańców Śląskich 9,
53-332 Wrocław, Poland
Tel: +48 71 757 15 00
NIP: 5252414442 KRS: 0000296560
District Court for the Capital City of Warsaw XII Department KRS, share capital PLN 60000.
The new year brings extensive changes in the payroll area that will affect both employees and employers. This article summarizes the key legislative developments that need to be reflected in HR practice.
One of the measures approved as part of the third consolidation package is the limitation of VAT deduction on company vehicles that are also used for private purposes. Below we provide a concise overview of this limitation, based on the methodological guidance of the Financial Directorate of the Slovak Republic No. 3/DPH/2025/MU, the transitional provisions of Article 85n of Act No. 222/2004 Coll. on Value Added Tax, as amended, and Article 55 zzzk of Act No. 595/2003 Coll. on Income Tax, as amended.
The investment company Amundi Czech Republic has completed the sale of the Polygon House office building in Prague's Pankrác. The property was acquired by the DRFG investment group. ASB Group participated in this transaction as an advisor representing the buyer, to whom it provided financial and tax due diligence services.