Act on family foundations to be reviewed

On 11 June 2026, the bill on windfall profits generated in 2026 from the manufacture and trading of certain liquid fuels was submitted before the Standing Committee of the Council of Ministers.

The bill provides for the introduction of a new, temporary public levy, i.e., a tax on windfall profits (or windfall tax). The windfall tax will be due from businesses that, between 1 March 2026 and 31 December 2026, pursue activities consisting in the manufacture of liquid fuels or the import/intra‑Community acquisition of liquid fuels within the territory of the Republic of Poland, either directly or through another entity.

The tax rate proposed in the bill is set at 60% and not at 75%, as it was initially assumed.

Pursuant to the bill, new provisions would enter into force on 1 August 2026. 

The Ministry of Economic Development and Technology, in cooperation with the Ministry of Finance, announced the launch of works on a review of the Act on Family Foundations.

The review will cover the first three years of the Act’s operation, explain how its provisions have been applied, and set out recommendations for change.

Comments can be submitted to fundacjarodzinna@mrit.gov.pl by 25 June 2026, using the template prepared by the Ministry.

On 10 June 2026, the bill amending the Personal Income Tax Act and the Corporate Income Tax Act was published on the Government Legislation Centre’s website. The bill provides for, inter alia:

• Abolishing PIT and CIT sanctions consisting in excluding deductibility of any expenses arising from payments made by bank transfer, in transactions with an active VAT taxpayer, to an account other than that included in the register referred to in Article 96b(1) of the VAT Act, or without using the split payment mechanism.
• Abolishing the requirement for TPR Information to be signed, among others, by management board members or so‑called professional attorneys, and allowing TPR Information to be signed under the rules laid down in the Tax Code (including by an attorney authorized to sign tax returns).
• Removing the obligation to indicate general ratios assessing the entity's health in the TPR Information submitted by micro and small businesses.
• Clarifying that transfer pricing adjustments (so‑called compensating adjustments) are permissible between entities established in Poland.

Following an analysis of the comments submitted in the consultation process, the obligation has been dropped for an entity to prepare a statement confirming that a Local File has been drawn up in line with the actual state of affairs and that the transfer prices covered by that documentation are set on arm’s length level. Accordingly, the proposed extension of liability under the Fiscal Penal Code for preparing a Local File in breach of the law (for example, by failing to attach the above‑mentioned statement) has also been abandoned. 

The bill is currently assessed by the Standing Committee of the Council of Ministers. As per the applicable rules, the new regulations are to enter into force 14 days after their announcement.

On 9 June 2026, it was announced the Head of the National Revenue Administration refused to issue a clearance opinion on a redemption of shares in a private limited company (sp. z o.o.) without remuneration (ref. no. DKP3.8082.14.2025).

The sequence of transactions proposed by the applicants was to cover:

• a public limited company (S.A.) taking up shares in the increased share capital of a private limited company (sp. z o.o.), whose sole shareholder was another public limited company;
• the private limited company then acquiring from the public limited company that had previously been its sole shareholder all of its own shares for the purpose of their voluntary redemption without consideration.

In the view of the Head of the National Revenue Administration, implementing this sequence of transactions would generate tax benefits in the form of no CIT liability arising for either the private limited company or the two public limited companies, and obtaining these benefits could constitute one of the main purposes of the arrangement. The Head of the National Revenue Administration also found that these benefits are contrary to the object and purpose of the CIT Act, as well as to Article 12(1)(1) and (2) thereof. Finally, the authority held that the sequence of transactions in question was excessively complex compared with a simpler route that would lead to the same economic result, but without achieving a tax avoidance effect, i.e. the sale of the shares in the private limited company by the applicant to the holding company, or a gift or other gratuitous direct transfer of those shares to the acquirer.

Consequently, the Head of the National Revenue Administration found that the transactions described in the application exhibited elements of artificiality within the meaning of Article 119c § 1 of the Tax Code and refused to issue a clearance opinion.

On 11 June 2026, the President of Poland:

• Signed:
  • The Act of 15 May 2026 amending the Act on the Personal Income Tax, the Act on the Corporate Income Tax, and the Act on the lump-sum tax on certain revenues generated by natural persons – the Act concerns a permanent extension of the deadline for submitting the Single Audit File. As a result, taxpayers will be able to submit their accounting books, including fixed asset registers and intangible asset registers, by the end of the seventh month following the end of the tax year. The Act will enter into force on 1 July 2026.
  • The Act of 15 May 2026 amending the Act on gift and inheritance tax – the Act concerns the one‑year extension of the gift and inheritance tax exemption for funds allocated to remedying the effects of the floods that occurred in Poland in September 2024. The Act will enter into force on the day following its promulgation.
• Vetoed:
  • The Act of 15 May 2026 amending the Fiscal Criminal Code and the Polish Tax Code – the act brings amendments to the Tax Code related to the statute of limitations; it also provides, among other things, for the repeal of Article 44(2) of the Fiscal Penal Code, which currently sets out a ground for the limitation of criminal liability where the underlying public‑law liability has become time‑barred, in connection with the proposed repeal of Article 70(6)(1) of the Tax Code.
  • The Act of 15 May 2026 on the crypto‑asset market – the act concerns the introduction of measures in the crypto‑asset market sector designed to ensure the application of Regulation (EU) 2023/1114 of the European Parliament and of the Council, in particular with regard to effective supervision and investor protection.

Prezydent RP podpisał siedem ustaw; zawetował trzy \ Aktualności \ Wydarzenia \ Oficjalna strona Prezydenta Rzeczypospolitej Polskiej

On 8 June 2026, a bill bringing amendments to the Polish Investment Zone regime was published on the Government Legislation Centre’s website.

It provides for, among others:

• introducing provisions laying down the operation and rules of the Electronic Platform of the Polish Investment Zone (ePSI),
• extending and fixing at 20 years the period of validity of decisions on granting investment support for all areas,
• introducing an obligation for the minister responsible for the economy to obtain an opinion from the Head of the National Revenue Administration on the amount of income exempt under a support decision,
• adding a statutory definition of the term “employment level”,
• creating a statutory basis for managing entities to engage in projects related to activities in the RES (renewable energy sources) area,
• amending the existing Act on Supporting New Investments with regard to the employment condition linked to the implementation of a new investment where eligible costs consist solely of investment expenditure,
• rewording the provisions on PIT and CIT exemptions for income derived from business activity conducted under a decision on granting investment support, to cover all income generated by the existing bundle of assets, provided that the scope of that activity and the activity under the new investment are defined using the same PKWiU (Polish Classification of Goods and Services) code.

New provisions are expected to enter into force on 1 January 2027. 

On 9 June 2026, consultations on the proposed amendments to the National e‑Invoicing System (KSeF) were held. The Ministry of Finance already published its first ideas for changes to KSeF at the beginning of May (https://github.com/CIRFMF/ksef-docs/issues/794).

During the consultations, the Ministry indicated, among other things, that KSeF will allow invoices to be tagged as “to be posted”, “to be clarified” or “not to be posted”. It will also be possible to assign invoices to a specific project or tax‑deductible cost.

In addition, the Ministry wants KSeF to show the sequence of changes made to an invoice so that its revision history can be tracked (at present, each change overwrites the previous one).

There are also plans to enable suspicious invoices to be reported via the system API.

The Ministry has also announced an extension of the KSeF authorization token retention period but has rejected the idea that KSeF should verify the substantive correctness of structured invoices.

Pierwsze konsultacje po częściowym wdrożeniu KSeF - podsumowanie - Ministerstwo Finansów - Krajowa Administracja Skarbowa - Portal Gov.pl

In its judgment of 10 June 2026 in case T‑444/25, the General Court (EU) held that the single‑taxpayer status applicable to VAT groups does not remove the need to verify, for each member individually, that the conditions for VAT exemptions in the area of healthcare and social assistance are met.

In the Court’s view, a VAT group formed under Article 11 of Directive 2006/112/EC may rely on the exemptions laid down in Article 132(1)(b) and (g) only where the entity providing services to third parties itself meets all the relevant conditions. This includes, where it is not a public‑law body, being duly recognised as a hospital, a centre for medical care or diagnosis, or another duly recognised establishment of a similar nature, or as an organisation recognised as being devoted to social wellbeing. Recognition granted to one member of a VAT group does not extend to the other members.

Judgment of 10 June 2026 in case T-444/25

In its judgment of 4 June 2026 in case C‑837/24, the CJEU held that the Portuguese tax on the transfer of immovable property in the context of restructuring infringes the Capital Duty Directive (Directive 2008/7/EC). The question referred was whether tax on the transfer of immovable property may be levied where the capital of a newly formed company is increased by an in‑kind contribution consisting of shares in companies holding immovable property. In the CJEU’s view, the tax on the transfer of immovable property constitutes an indirect tax and levying it in such a situation is contrary to the Capital Duty Directive.

Judgment of 4 June 2026 in case C-837/24

The Supreme Administrative Court has recently issued two important judgments on the dividend withholding tax exemption.

In its judgment of 3 June 2026 (case no. II FSK 960/25), the SAC held that Article 22(4)(4) of the CIT Act, which governs the WHT exemption for dividends, makes that exemption conditional on the dividend‑receiving company not benefiting from a subjective tax exemption in its state of residence. The provision does not impose a requirement for the dividend itself to be effectively taxed (subjective tax exemption). At the same time, relying on the CJEU judgment of 8 March 2017 in case C‑448/15, the Court found that the EU directive transposed by the Polish legislator was concerned not with subjective exemptions, but with effective taxation. The SAC also stressed that defective implementation of EU law should not operate to the detriment of the taxpayer.

In turn, in its judgment of 9 June 2026 (case no. II FSK 1143/23), the SAC held that where a company in its state of residence does not benefit from an exemption from tax on its worldwide income (i.e. it does not enjoy a personal exemption), the fact that it benefits from a specific exemption for dividend income (a subject‑matter exemption) does not preclude it from using the dividend WHT exemption under Article 22(4)(4) of the CIT Act.