KPMG Weekly Tax Review. Amendments to regulations on family foundation taxation are back to Sejm

During the last session, the Upper House of the Polish Parliament passed unamended a raft of statutes providing for, inter alia:

• simplifying tax regulations on accelerated depreciation – new regulations (with some exceptions) are to enter into force on 01 January 2026 (Druk nr 1798);
• updating the so-called excise duty roadmap by increasing excise duty rates on ethyl alcohol, beer, wine, fermented beverages and intermediate products – new regulations are to enter into force on 01 January 2026 (Druk nr 1825);
• 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 (with some exceptions) are to enter into force on 01 January 2026 (Druk nr 1836);
• introducing amendments to taxation of copper and silver extraction – new regulations are to enter into force on 01 January 2026 (Druk nr 1881);
• enabling entrepreneurs who are authorised to file simplified declarations and who use this simplification to continue to settle VAT related to the import of goods directly in their tax returns – new regulations are to enter into force 14 days after promulgation (Druk nr 1728);
• introduction of a mechanism that will equalize CO2 emission costs between EU producers covered by the EU Emissions Trading System and companies from outside the Community that do not incur similar charges – new regulations are to enter into force 14 days after promulgation (Druk nr 1855);

The acts now move to the President.

At the same time, the Senate passed amendments to the act introducing changes in tax advisory services (including clarification of provisions that will enable tax advisers to provide advice, opinions and explanations regarding fees applied in the Tax Code, and changes enabling the provision of tax advisory services on the basis of a civil law contract) – new regulations (with some exceptions) are to enter into force on 01 March 2026 (Druk nr 1729). The statute is now to be re-submitted before the Sejm.

Last week, the President vetoed a bill introducing changes to the taxation of family foundations. (under which, inter alia, 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) – new regulations were to enter into force on 01 January 2026 (Druk nr 1753). The act is now to be re-submitted before the Sejm.

At the same time, the President signed a raft of statutes, providing for, inter alia:

• 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);
• extending tax preferences to funds from non-EU countries, while maintaining safeguards against abuse of the right to tax exemption – new regulations are to enter into force on 01 January 2026 (Druk nr 1826);
• simplifications in entering into and registering collective labour agreements – new regulations are to enter into force 14 days after promulgation (Druk nr 1627).

Last week, the EU Parliament decided that all businesses should have additional year to comply with new rules preventing deforestation (EUDR). Large operators and traders will now have to respect the obligations of the EUDR as of 30 December 2026, and micro- and small enterprises from 30 June 2027. Parliament is now ready to start negotiations with member states on the final shape of the law, which must be endorsed by both Parliament and the Council and published in the EU Official Journal before the end of 2025, for the one-year delay to enter into force.

EU deforestation law: Parliament supports simplification measures

On 24 November 2025, it was announced that the Head of the National Revenue Administration issued a clearance opinion dated 127 October 2025 (case file DKP16.8082.2.2025) on a sequence of transactions performed by a family foundation. The sequence included: the applicant contributing assets to the foundation (including shares in a Polish operating company and foreign holding companies), the liquidation of holding companies, the foundation conducting business activities, and beneficiaries receiving benefits from the foundation. The Head of the National Revenue Administration determined that the case could result in tax benefits, which constituted the main or one of the main objectives of the transaction. Nonetheless, the authority noted that there were no reasons to assume that the tax benefits indicated in the application would be contrary to the subject or purpose of tax law or any of its provisions, and that the approach adopted by the Applicant is not considered artificial. As a result, a clearance opinion was issued.

Opinia zabezpieczająca w zakresie zespołu czynności z wykorzystaniem fundacji rodzinnej

Last week, a draft regulation bringing amendments to the register of family foundations was published. The draft regulation aims to enable the presentation of content from the register of family foundations on the website of the District Court in Piotrków Trybunalski via the Customer Service Office. New regulations are to enter into force 14 days after promulgation.

Projekt rozporządzenia Ministra Sprawiedliwości zmieniającego rozporządzenie w sprawie rejestru fundacji rodzinnych

The Ministry of Finance and Economy has published an adjusted version of the second part of the KSeF 2.0 handbook (relating to issuing and receiving invoices). The changes include, among others: removal of the fragment which stated that the KSeF number would contain the tax identification number (NIP) of the invoice issuer, which is not always the tax identification number of the seller (currently, the KSeF number will always show the seller's NIP), expanding the scope of information presented in the Official Acknowledgment of Submission (including the date of issue of the invoice and the date of assignment of the KSeF number) and correcting the limit of invoices sent to KSeF in a single session (maximum 10,000).

Podręcznik KSeF 2.0 (plik pdf)

On 24 November 2025, a clearance opinion dated 14 March 2025 (case file DKP2.8082.7.2024) on a voluntary redemption of shares in a public limited company against remuneration was published. The head of the National Revenue Administration concluded that although a tax benefit may arise in this case, obtaining it was not the main or one of the main objectives of the transaction, as there are legitimate economic objectives conditioning the adopted course of action (the purpose of the transaction is to withdraw assets from abroad and transfer them to Poland, as well as to consolidate and effectively manage assets). Furthermore, according to the authority, the tax benefit does not go against the subject or purpose of tax law or its provision, and the action described by the applicant is not of artificial character. As a result, a clearance opinion was issued.

Opinia zabezpieczająca w zakresie dobrowolnego umorzenia akcji w spółce akcyjnej za wynagrodzeniem

Last week, the Supreme Administrative Court issued a judgment (case no. II FSK 240/23) holding that the remuneration received by the company in the form of management fees does not constitute a subsidy within the meaning of the CIT Act.
As a result, this revenue is not eligible for the tax exemption provided under Article 17(1)(47) of the CIT Act.

Last week, the Court (EU) issued a judgment (case T-690/24) in which it ruled that EU regulations concerning the duty suspension arrangement provisions must be interpreted as applying to a situation in which excise goods have not arrived in their entirety at their destination and the missing quantity of goods has not been detected until the means of transport containing those goods was unloaded, so that, since the irregularity within the meaning of that provision is thus deemed to have occurred in the State of arrival, excise duty is chargeable there.

In a ruling issued last week (case no. III FSK 1070/24), the Supreme Administrative Court held that premises used for business purposes within the meaning of Article 5(1)(2)(b) of the Act on Local Taxes and Fees are not considered as such, even if the taxpayer makes them available to third parties for residential purposes in the course of its business activity. As a result, residential buildings (or units) owned by the company and rented out exclusively for residential use cannot be taxed at the property tax rate specified in Article 5(1)(2)(b) of the Act on Local Taxes and Fees.