KPMG Weekly Tax Review. Amendments to taxation of family foundations: latest version of the bill

During the session held on 24-26 September 2025, the Lower House of the Polish parliament passed the following acts:

• the act amending the Act on the National Court Register and certain other acts (providing, inter alia, for eliminating the obligation to publish entries in the Court and Commercial Gazette [Monitor Sądowy i Gospodarczy]);
• the act amending the Polish Code of Commercial Partnerships and Companies, the Act on the Liability of Collective Entities for Acts Prohibited Under Penalty, and the Act on Counteracting Money Laundering and Terrorism Financing (providing for, inter alia, eliminating the penalty of imprisonment for the failure to submit a petition for bankruptcy of a commercial company).

The acts now move to the Upper House of the Polish Parliament.

Furthermore, the Sejm dismissed amendments made by the Senate to the act amending the Polish Labor Code and certain other acts, providing for, inter alia, the inclusion in the length of service of work performed under a contract of mandate, self-employment, or employment abroad. The act now moves to the President.

In turn, during the session held on 24-25 September 2025, the Upper House of the Polish Parliament passed unamended the following acts: the act amending the Polish Tax Code (providing, inter alia, for introducing the principle of the presumption of taxpayer innocence, and no default interest for audits exceeding six months), the act amending the CIT Act (providing for, among other changes, the removal of the requirement for holding companies to submit a statement of the intent to apply the CIT exemption), the act amending the Act on the refund of excise duty included in the price of diesel oil used for agricultural production and the Act on Procedure of Administrative Courts. The Acts now move to the President. At the same time, the Senate passed amendments to the act amending the Act on the Central Register and Information on Economic Activity and the Business Information. The act is now re-submitted before the Sejm.

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

Ustawa o zmianie ustawy – Kodeks spółek handlowych, ustawy o odpowiedzialności podmiotów zbiorowych za czyny zabronione pod groźbą kary oraz ustawy o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu

Ustawa o zmianie ustawy – Kodeks pracy oraz niektórych innych ustaw

Ustawa o zmianie ustawy – Ordynacja podatkowa

Ustawa o zmianie ustawy – Ordynacja podatkowa

Ustawa o zmianie ustawy o podatku dochodowym od osób prawnych

Ustawa o zmianie ustawy o zwrocie podatku akcyzowego zawartego w cenie oleju napędowego wykorzystywanego do produkcji rolnej

Ustawa o zmianie ustawy – Prawo o postępowaniu przed sądami administracyjnymi

Ustawa o zmianie ustawy o Centralnej Ewidencji i Informacji o Działalności Gospodarczej i Punkcie Informacji dla Przedsiębiorcy oraz ustawy o podatku od towarów i usług

On 23 September 2025, the latest revision of the bill amending the CIT Act was published. The goal thereof is to bring changes to the method of taxation of family foundations. The new version brings changes to the interim provision, under which tax exemption would not apply to revenue earned by a family foundation from the disposal of assets contributed to the family foundation after 31 August 2025. According to the current wording of the transitional provision, the tax exemption will not apply to revenue earned by a family foundation from the disposal of assets contributed or donated to the family foundation or acquired by the family foundation from a related entity, after 31 December 2025. In addition, the bill was subject to editorial and clarifying changes, including the rules of taxation of revenue earned by a family foundation from rental, lease or other similar contracts concerning commercial premises intended for 24-hour accommodation, and the rules for taxing family foundations' shares in tax-transparent entities.

The stage of legislative work can be checked here.

Last week, preliminary remarks to the bill amending the VAT Act and the Act on rules of registering and identifying taxable persons and taxpayers were added the list of legislative works and policies of the Council of Ministers. The bill proposes, among other measures: enabling any individual independently engaged in agricultural activity on jointly owned property to register as a separate VAT taxpayer; removing the grounds for denying the right to deduct VAT on the basis that an activity has been deemed fictitious or invalid; allowing the application of a 0% rate to insurance services and to services linked to the import of VAT-exempt goods, where the value of such services is included in the taxable base; abolishing the requirement to submit separate information on physical inventories; amending the rules to extend the operation period of VAT groups; clarifying the provisions governing VAT settlements under the deposit return scheme; and introducing the possibility of verifying a taxpayer’s VAT register status for the previous five years. The bill is expected to be passed by the Council of Ministers in Q4 2025.

https://www.gov.pl/web/premier/projekt-ustawy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug-ustawy-o-podatku-akcyzowym-oraz-niektorych-innych-ustaw

The reticently published regulation of the Minister of Finance and Economy of 10 September 2025, amending the regulation on goods the carriage of which is covered by the monitoring system for road and rail transport of goods and trade in heating fuels, introduces a new range of goods (specifically clothing and footwear) now subject to monitoring in the SENT system. The amended rules will take effect on 17 March 2026. Under the new provisions, the SENT system will cover, among other items: knitted clothing and accessories where the gross weight of the consignment exceeds 10 kg; other clothing and accessories, likewise where the gross weight exceeds 10 kg; and footwear (excluding parts of footwear) where the shipment contains more than 20 items. The National Revenue Administration has issued guidance on the submission of SENT declarations (including registration, updating data, and linking a representative to a company) and has published instructional materials, available via the following link.

Rozporządzenie Ministra Finansów i Gospodarki z dnia 10 września 2025 r. zmieniające rozporządzenie w sprawie towarów, których przewóz jest objęty systemem monitorowania drogowego i kolejowego przewozu towarów oraz obrotu paliwami opałowymi

In response to a parliamentary inquiry no. 12100 dated 17 September 2025, the Ministry of Finance and Economy stated that the new regulations under which a cap on costs related to passenger cars, charged into tax-deductible costs through depreciation write-offs, shall enter into force on 1 January 2025 and shall apply to vehicles entered into the books of account and records of tangible and intangible assets starting from 1 January 2026. This means that the vehicles entered into the books before 1 January 2026 shall be subject to the currently applicable regulations. At the same time, the Ministry stressed that passenger cars used for business purposes under operating leases, rental agreements, leasing or similar arrangements are not recorded as fixed assets or intangible assets of the taxpayer. Consequently, from 1 January 2026, they will be subject to the new limits, including the reduced cap of PLN 100,000, even where such agreements were entered into before that date.

Odpowiedź na interpelację nr 12100 w sprawie stosowania znowelizowanych przepisów w kontekście samochodów użytkowanych na podstawie najmu, dzierżawy lub innej umowy o podobnym charakterze zawartej przed 1 stycznia 2026 roku

In a judgment delivered by a panel of seven judges of the Supreme Administrative Court (case file I FSK 678/21), it was held that the activities of a company established by a local government unit, whose sole purpose is to carry out local government tasks, cannot be regarded as economic activity within the meaning of the VAT Act. The Court reasoned that such a company does not operate for profit and is financed through a specific reimbursement model, which excludes the element of business risk. As a result, the company is not a VAT payer and there is no need to verify, whether the conditions set forth in Article 15(6) of the VAT Act were met.

According to a judgment delivered by a panel of seven judges of the Supreme Administrative Court (case file I FSK 1519/21), for the purpose of determining the amount of excise duty exemption available to companies generating energy from renewable energy sources (RES), the decisive factor is the excise duty rate applicable at the time the energy is produced and fed into the power system (i.e., delivered for consumption/released), rather than the rate in force at the time of offsetting the excise duty due on electricity for the subsequent periods referred to in Article 30(2) of the Excise Duty Act 2008. The applicable excise duty rate must therefore be determined on the basis of Article 30(1) of the Excise Duty Act 2008.