KPMG Weekly Tax Review. Amendments to regulations on family foundations and bank tax passed by Sejm

During the last session, the Lower House of the Polish Parliament (Sejm) passed, inter alia, amendments:

1. To the regulations on taxation of family foundations – new regulations are to enter into force on 01 January 2026 (Druk nr 1753);
2. Increasing the CIT rate for banks and gradually decreasing the tax on certain financial institutions (i.e., the bank tax) – new regulations are to enter into force on 01 January 2026 (for banks) and on 01 January 2027 (for other financial institutions) (Druk nr 1752);
3. Providing for simplifications in entering into and registering collective labour agreements – new regulations (with some exceptions) are to enter into force 14 days after promulgation(Druk nr 1627).

Furthermore, the Sejm dismissed amendments made by the Upper House of the Polish Parliament (Senate) to the statute introducing regulations allowing for the verification of contractors’ credibility – new regulations are to enter into force in 2026 (Druk nr 1741). The act now moves to the President.

In turn, during the last session, the Senate passed unamended statutes providing for, inter alia:

1. Changes to anti-money laundering regulations by excluding criminal liability for incorrect reporting – new regulations are to enter into force on 01 March 2026 (Druk nr 1440);
2. Eliminating the obligation to publish entries in the Court and Commercial Gazette [Monitor Sądowy i Gospodarczy]; – new regulations (with some exceptions) are to enter into force 14 days after promulgation (Druk nr 1311).

The Acts now move to the President.

In mid-October, the President signed a raft of statutes, providing for, inter alia:

1. Introducing the principle of the presumption of taxpayer innocence in tax proceedings – new regulations are to enter into force 14 days after promulgation;
2. Introducing a regulation that default interest shall not accrue during a tax audit or customs and fiscal audit, if the audit exceeds six months – new regulations are to enter into force 14 days after promulgation;
3. Simplifications in using CIT exemption on gains achieved by a holding company from the sale of shares in domestic or foreign subsidiaries to an unrelated entity – new regulations are expected to enter into force next day after promulgation;
4. Extension of periods of employment counted towards the length of service – new regulations (with certain exceptions) are to come into force on 1 January 2026.

From 2026, individuals conducting business activity and settling their accounts under PIT will be required to keep accounting books, tax revenue and expense ledgers or revenue records using computer software. At the beginning of October, the Ministry of Finance and Economy released a set of brochures on JPK_KR_PD, JPK_ST_KR, JPK_PKPIR, JPK_EWP and JPK_ST logical structures. The brochures describe the content of individual logical structures, explain the content of individual elements contained in these structures, and are available at the following link.

Furthermore, subsequent questions and answers related to JPK_CIT, marked as 112-119 (available here) were published, which indicate, among other things, that currently no work is being carried out to introduce specific solutions for JPK_KR_PD and JPK_ST_KR reporting for taxpayers subject to Estonian CIT.

During the meeting of the Council of Ministers held at the beginning of last week, several bills were adopted, providing, inter alia for:

1. Increasing the excise duty on alcoholic beverages in 2026-2027 – new regulations are to enter into force on 01 January 2025 (more about the bill);
2. Increasing the fixed and variable fee on the sugar or sweetener content of beverages, the fixed fee on the caffeine or taurine content found in energy drinks, as well as the maximum applicable fee – new regulations are to enter into force on 01 January 2025 (more about the bill);
3. Increasing from PLN 1 million to PLN 2 million the revenue threshold allowing for the use of the cash method in accounting for costs and revenues (the cash PIT scheme), referred to in Article 14c(1)(1) of the PIT Act. – new regulations are to enter into force on 01 January 2025 (more about the bill);
4. Bringing the possibility of reinstatement of a time limit to notify of the acquisition of property and/or property rights by the members of the immediate family – new regulations are to enter into force 14 days after their promulgation (more about the bill).

Last week, a draft regulation was published on the website of the Government Legislation Centre’s website which provides, among other things, for the adaptation of the provisions of the regulation on JPK_VAT with a declaration to changes related to the introduction of the National e-Invoice System (KSeF), including the marking of invoices issued during the KSeF failure and invoices issued outside the KSeF. In addition, the draft regulation provides for the adjustment of JPK_VAT with the declaration in connection with the introduction of the deposit-refund system and the obligation to settle tax on unredeemed deposits in the VAT return by those introducing products in beverage packaging. The draft regulation is currently at the consultation stage (link).

The Ministry of Finance and Economy has announced that it is not currently working on a bill to simplify the rules for calculating health insurance contributions for entrepreneurs in 2026, or to reduce the amount of health insurance contributions (in particular for entrepreneurs with low and medium incomes). We would like to remind you that the bill reducing health insurance contributions for entrepreneurs from 2026 was vetoed and in May 2025 was referred for assessment by the Sejm's Public Finance Committee and Health Committee, together with a motion by the then president for its re-adoption. Currently, the above-mentioned committees are not working on the president's motion; the procedure for considering the motion is ongoing, but no deadline has been set for its consideration.

On 20 October 2025, a call for applications under the NaszEauto program begun under new rules. Support will cover new categories of vehicles, i.e. delivery vehicles up to 3.5 tonnes in category N1 and small buses in category M2 (used for passenger transport). The aim of the NaszEauto program is to reduce emissions by subsidizing the purchase, leasing or long-term rental of zero-emission vehicles in categories M1, M2 and N1. Applications may be submitted by natural persons (subsidies of up to PLN 40,000 for M1 category vehicles – passenger cars) and non-governmental organizations, national parks, local government units, care, educational and medical units (support of up to PLN 600,000 for M2 category vehicles and up to PLN 70,000 for N1 vehicles). The call ends on 30 April 2026 or earlier, should all the funds be exhausted. Click here for more information.

In response to a parliamentary inquiry (inquiry) and concerns raised by the IT industry regarding the statistical classification of services and the determination of the appropriate lump-sum tax rate, the Ministry of Finance and Economy announced that it would not introduce any changes to the relevant law. Furthermore, the ministry indicated that it does not plan to issue a general ruling on the regulations on statistical classification. At the same time, it announced that it would consider introducing binding statistical information (similar to the currently existing binding excise and tariff information), in which the tax authorities would explain how to classify goods and services statistically for the purposes of calculating income tax, and its response would be binding in this respect.

On 13 October 2025, a panel of seven judges of the Supreme Administrative Court adopted a resolution (case file II FPS 3/25),i n a case concluded with a final and non-appealable decision, new circumstances or new evidence that were known to the party during the tax proceedings but were not brought by the party may be considered as grounds for reopening the proceedings at the request of the party. In the opinion of the Supreme Administrative Court, this position is supported by the linguistic interpretation of the provisions of the Tax Code. In fact, the provision concerns evidence ‘unknown to the authority’ and not to the party. Thus, from the perspective of the grounds for reopening proceedings, what matters is the state of knowledge of the authority at the time of issuing the decision, and not the taxpayer's access to specific information.