Poland: New tax rules, white-list penalty repeal, and intern contract draft

Polish small businesses face upcoming changes: a free e-book and JPK filing tool, a planned repeal of the white-list payment penalty (still causing issues), amendments to flat-rate taxation of motivational program payouts, and clarification on VAT deductions for company picnics and industry changes. A third draft law on intern contracts (employment contract only) is also pending. These are routine regulatory updates with no immediate market impact.