KPMG Weekly Tax Review. Deregulation package signed into law

On 12 June 2025, the Council of Ministers approved the proposal on the statutory minimum wage and the minimum hourly rate for 2026. As of 1 January 2026, the proposed minimum wage will be PLN 4,806 (meaning a 3% increase over the amount in effect in 2025), and the proposed minimum hourly rate for certain civil law contracts will be PLN 31.40 (meaning a 3% increase over the amount in effect in 2025). The proposal will now be presented by the Council to the Social Dialog Committee.

Propozycja wysokości minimalnego wynagrodzenia za pracę oraz minimalnej stawki godzinowej w 2026 r.

On 10 June 2025, the Council of Ministers passed the bill amending certain acts to simplify administration procedures and promote entrepreneurship. The bill, provides for, among other measures, extending the concept of tacit consent in administrative matters, simplifying the operation of unregistered business activities (the revenue threshold will now be set quarterly and not monthly) as well as eliminating the requirement for written form - under penalty of nullity - for copyright transfer and exclusive license contracts. The new regulations are to take effect 6 months after publication in the Polish Journal of Laws (except for the provisions on the revenue threshold for unregistered business activities, which are to take effect on 1 January 2026).

Projekt ustawy o zmianie niektórych ustaw w celu uproszczenia procedur administracyjnych oraz wsparcia przedsiębiorczości (projekt deregulacyjny)

On 9 June 2025, a bill amending the Polish Labor Code and the Act on Company Social Benefits Fund was added the list of legislative work and policies of the Council of Ministers. The bill provides for, inter alia, changes in the timing of payment of cash equivalent for unused leave and the possibility of settling a number of matters between employers and employees or trade unions electronically (e.g., transmission of information on the conditions of transferring the work establishment to another employer or applications for unpaid leave). The bill is anticipated to be approved by the Council of Ministers in July 2025.

Projekt ustawy o zmianie ustawy - Kodeks pracy oraz ustawy o zakładowym funduszu świadczeń socjalnych

On 9 June 2025, preliminary remarks to the bill amending the Act on the National Court Register and certain other acts were added to the list of legislative work and policies of the Council of Ministers. The bill brings amendments to the regulations on registration case files, changes in the provisions on proceedings to enforce the filing of financial documents (among other things: the introduction, in place of a fine, of the obligation to include in the register a note of failure to comply with the duty to file financial documents despite a court order), changes in the regulations on proceedings to dissolve an entity entered in the register without liquidation proceedings, and the introduction of regulations on the accounts of entities entered in the National Court Register. The draft decree is to be passed by the Council of Ministers in Q4 2025. 

Projekt ustawy o zmianie ustawy o Krajowym Rejestrze Sądowym oraz niektórych innych ustaw

On 12 June 2025, the act amending certain acts to deregulate economic and administrative law and improve rules for developing economic law was published in the Polish Journal of Laws. This means that the act takes effect on 13 July 2025. The new regulations provide, inter alia, for simpler rules for doing business (including simplifying procedures in the “green policy” area and reducing the maximum time for audits of micro-businesses), as well as simplifying the performance of unregistered activities and improving relations between public administration and business.

Ustawa z dnia 21 maja 2025 r. o zmianie niektórych ustaw w celu deregulacji prawa gospodarczego i administracyjnego oraz doskonalenia zasad opracowywania prawa gospodarczego

On 12 June 2025, the largest party of the EU Parliament, the European People’s Party (EPP), announced the publication of draft amendments to the European Commission’s proposed “Omnibus” initiative in terms of sustainable development (CSRD and CSDDD Directives), which significantly tightens the European Commission's original proposal. The proposal covers, among others, raising the employment threshold from 1,000 to 3,000 employees, increasing the threshold of turnover from EUR 50 million to EUR 450 million, removing the requirement for mandatory climate transition plans, diluting due diligence in the value chain (removing the obligation to gather information from business partners, to switch to using publicly available information only), and the creation of a “digital reporting portal”, a reporting tool that offers templates and guidance relying on artificial intelligence. The European Council will aim to reach its common negotiating position by the end of the Polish presidency, i.e. by the end of June.

According to the judgment of the Supreme Administrative Court dated 11 June 2025 (case file II FSK 1204/22), an expense incurred by a company due to settling an adjusted price may be treated as a tax-deductible cost under Article 15(1) of the CIT Act. In the Court’s opinion, in the case examined, the price adjustment will relate to the original prices of the purchased crop products and not any other adjustment. As a result, the adjustment will relate to specific purchases from production companies, and the goal thereof will be to achieve the assumed profitability to generate profit. The Court stressed that the price adjustment mechanism resulting from the concluded contracts aims at preventing potential losses, which is why it should be perceived as a tool for maintaining or securing a source of revenue.

According to the judgment of the Supreme Administrative Court dated 11 June 2025 (case file II FSK 1203/22), the company-incurred costs of training of natural persons running their own business activities, cooperating with the company under the B2B model, cannot be treated by that company as tax-deductible costs. This is because, pursuant to Article 15(1) of the CIT Act, such expenses relate only to different, same-level entities, which run separate business activities and generate own revenue. The Court stressed that such expenses are incurred to enable revenue generation by associates, who act as independent entities and could be accounted for, under Article 15(1) of the CIT Act by such associates, but not by the company itself.

According to the judgment of the CJEU dated 12 June 2025 (case file C-125/24), non-compliance with formal obligations such as the presentation of goods to customs and the declaration for release for free circulation, unless it constitutes an attempt at deception, does not preclude the entitlement of those goods, by virtue of their return to the territory of the European Union, to the relief from customs duties. Thus, the CJEU confirmed that the content and legal effect of the transaction, and not the formal procedures, are decisive for the right to enjoy VAT exemption. At the same time, the CJEU pointed out that the possibility of benefiting from tax exemptions depends on the demonstration of due diligence and good faith on the part of the taxpayer, and importantly, that the burden of proving the creation of a customs debt and abuse on the part of the taxpayer lies with the public administration.

30 June 2025 is the deadline for family foundations to submit financial statements. The board of a family foundation is required to file financial documents with the District Court in Piotrków Trybunalski within 15 days from the date of the resolution to approve the financial statements. If the statements are not approved, the board should file the unapproved financial statements with the Family Foundation Registry within 15 days after the deadline for approval. Failure to file the financial statements means that the members of the board can face a penalty in the form of fine or restriction of liberty (from one month to two years). If, despite being requested to do so by the court, the board of a family foundation fails to file financial statements for two consecutive fiscal years, the court shall dissolve the family foundation without liquidation proceedings.