Amendments to Polish Tax Code assessed by National Chamber of Tax Advisors
On 28 May 2025, the opinion by the Polish National Chamber of Tax Advisors on the bill amending the Polish Tax Code and certain other acts of 26 March 2025 (UD196) was released. The opinion is aimed at the Minister of Finance and contains 40 comments to the proposed amendments. Furthermore, the Chamber highlighted several areas not covered by the amendments that require urgent improvement, including, among others: adapting the regulations concerning the liability of board members to the latest rulings of the CJEU and changing the regulations governing audit activities. Additionally, the Chamber called for updating the Tax Code with provisions on forms of alternative dispute resolution.
One step closer to simplifying CBAM
On 27 May 2025, the Council of the European Union adopted its negotiating position (general approach) on one of the proposals of the so-called ‘Omnibus I’ legislative package, which simplifies and strengthens the EU’s carbon border adjustment mechanism (CBAM). The EU’s carbon border adjustment mechanism is the EU's tool to equalize the price of carbon paid for EU products operating under the EU emissions trading system (ETS) with that of imported goods, and to encourage greater climate ambition in non-EU countries. The Council supports the new de minimis mass threshold of 50 tonnes of imported goods, as proposed by the Commission. Following the adoption of the Council’s position, the presidency will start negotiations with the European Parliament on this file.
Parliament supports proposals to simplify EU carbon leakage instrument
Council of Ministers passed another package of deregulation bills
On 27 May 2025, the Council of Ministers passed a successive package of deregulation bills, namely:
- the bill amending the Fiscal Criminal Code and the Polish Tax Code, providing, inter alia, for: relaxing penalties for actions that do not cause direct tax losses and eliminating the obligation for the remitter/collector to report individuals responsible for calculating, collecting, and remitting taxes – the new regulations are set to come into effect on 1 January 2026;
- the bill amending the National Court Register Act and certain other acts, providing, inter alia, for: eliminating the obligation to publish entries in the Court and Commercial Gazette [Monitor Sądowy i Gospodarczy], providing access to National Court Register data via API, and finalizing the digitization of the register, to include information on associations and foundations. New regulations are to enter into force 14 days after publication in the Polish Journal of Laws.
Now the bills will move to the Sejm.
Amendments to tax on extraction of certain minerals announced
On 26 May 2025, preliminary remarks to the bill amending the Act on the Tax on Extraction of Certain Minerals were added to the list of legislative work and policies of the Council of Ministers. The bill provides, inter alia, for reducing the tax between 2026 and 2028 by adjusting the formula used to calculate the tax rate for copper and introducing a mechanism (from 2029) that allows taxpayers to deduct a portion of their eligible investment expenses in copper and silver extraction from the mineral extraction tax (up to a specified percentage limit). The bill is anticipated to be approved by the Council of Ministers in Q2/Q3 2025.
Projekt ustawy o zmianie ustawy o podatku od wydobycia niektórych kopalin
Recent resolutions by Supreme Administrative Court
On 26 May 2025, a panel of seven judges of the Supreme Administrative Court adopted a resolution on a legal matter concerning the reopening of administrative court proceedings (ref. no. II FPS 1/25). The resolution clarifies that grounds for reopening are also present when the Constitutional Tribunal's decision about the unconstitutionality of provisions affects the regulations that were the basis for issuing a final and non-appealable ruling that does not conclude the proceedings in the case, including rulings related to legal assistance.
On the same day, a panel of seven judges of the Supreme Administrative Court also adopted a resolution on a legal matter concerning the gift and inheritance tax (ref. no. III FPS 2/25). Pursuant to the resolution, the obligation to pay tax upon acquiring ownership through inheritance does not require the taxpayer to submit a tax return. As a result, the tax authority has three years to issue a decision determining the tax.
Transaction consisting in alienating real property by family foundation can be exempt from tax
According to the judgment issued by the Voivodeship Administrative Court on 22 May 2025 (case file I SA/Rz 172/25), a family foundation that carries out a transaction involving the sale of real property within ten years of its acquisition qualifies for a CIT exemption under Article 6(1)(25) of the CIT Act. The Court reminded that a family foundation may engage in business activities solely related to the alienation of property, provided that the property was not acquired exclusively for the purpose of resale. In this context, the Court highlighted that the term "exclusively" is used in the provision, which conveys a different meaning than "ultimately." Therefore, purchasing property for the purpose of renting it out, with the intention of eventually selling it, does not constitute acquiring it exclusively for resale, as the sale does not occur immediately in such cases.
Trump's tariffs to remain in effect
On 29 May 2025, a federal appeals court reinstated President Donald Trump's tariffs, a day after a U.S. trade court ordered an immediate block on them. The court’s ruling stated that Trump’s tariff orders “exceed any authority granted to the president … to regulate importation by means of tariffs” and claimed that only the Congress has powers to do so. This decision halted the implementation of tariffs against Canada, Mexico, and China, as well as the "reciprocal" tariffs introduced at the beginning of April. Th federal appeals court has not yet addressed the merits of the case, instructing both parties to submit written arguments by the beginning of June.