Important amendments to tax statutes passed by Sejm and Senate
At the last session, the Lower House of the Polish Parliament (the Sejm) passed, inter alia: a statute introducing the obligation for companies to report changes promptly, the obligation to disclose information in the National Court Register about the institution keeping the register of shareholders, the obligation to submit a list of shareholders when removing a company from the National Court Register, and the extension of data entered in the register of shareholders – new regulations (with some exceptions) are to enter into force 12 days after promulgation (Druk nr 2027); The statute now moves to the Upper House of the Polish Parliament.
Furthermore, the Sejm passed amendments to the 2026 Budget Act (Druk nr 1749). The Act now moves to the President.
In turn, at the last session, the Upper House of the Polish Parliament (the Senate) passed amended a statute introducing new solutions in the crypto-asset market sector, ensuring the application of EU regulations, in particular with regard to effective supervision and investor protection. The amendment made by the Senate provides for increasing (from 0.1% to 0.5%) the maximum rate considered when establishing the annual fee to cover supervision costs, the payment of which will be expected from the issuers of asset-referenced tokens and e-money tokens. – new regulations (with some exceptions) are to enter into force 14 days after promulgation (Druk nr 2064); The statute is now to be re-submitted before the Sejm.
Clearance opinion on performances received by beneficiaries from family foundation
On 8 January 2026, a clearance opinion on performances received by beneficiaries from a family foundation (ref. no. DKP2.8082.6.2025) was published. The opinion concerns a sequence of transactions, including, among other things, the establishment of a family foundation, the contribution of assets to the foundation, the conduct of business activities by the foundation, and the receipt of performances by beneficiaries from the family foundation. The Head of the National Revenue Administration found that although some tax benefits can be identified and obtaining them was one of the main purposes of the actions undertaken, they are not contrary to the subject or purpose of tax law or any of its provisions (establishing a family foundation and operations thereof have valid economic purposes related to succession and security), and that the actions described by the applicant are not of artificial character. Consequently, Article 119a(1) of the Tax Code was found to have no application to the tax benefits presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.
Opinia zabezpieczająca w zakresie otrzymania przez beneficjentów świadczeń od fundacji rodzinnej
Simplification of ESG reporting – bill published on National Legislation Centre’s website
Last week, a bill implementing the EU directive amending regulations as regards corporate sustainability reporting and due diligence requirements (full text) was published. Among other things, the Directive significantly narrows the scope of entities required to prepare sustainability reports to those with more than 1,000 employees and net annual turnover of over EUR 450 million. At the same time, according to the directive, wave-one entities are ultimately to report for the financial years 2024, 2025 and 2026.
However, the directive also allows Member States to exempt these entities from the first stage.
Therefore, the bill provides for the exemption of wave-one entities that fall outside the new scope of entities required to report from reporting for the financial years 2025 and 2026. The bill is expected to be passed by the Council of Ministers in Q1 2026.
General ruling on condition of permanent fixture to ground of container structures
Last week, the General Ruling of the Minister of Finance and Economy dated 2 January 2026, concerning interpretation of the condition of permanent fixture to the ground for container structures, in line with the laws in force in Poland as from 1 January 2025 (ref. no. DPL2.8401.6.2025), was published. The Minister noted that container structures, such as transport crates used for storing and transporting various goods, or (office/sanitary) containers, are not permanently attached to the ground within the meaning of the definition introduced into the Act on Local Taxes and Fees on 1 January 2025, due to the fact that they are usually not physically connected to the ground (they are not fixed to the ground using specific construction techniques). Consequently, they do not constitute non-building structures and are not subject to real estate tax. At the same time, the Minister pointed out that if, due to factual circumstances (e.g. due to the physical properties of the ground or due to the size, the container is anchored in the ground or attached to a base connected to the ground in a manner ensuring its stability and resistance to external factors), the condition of permanent connection to the ground will be met, the object will constitute a non-building structure and will be subject to property tax.
Amendments to global minimum taxation – OECD package
Last week, the Organisation for Economic Co-operation and Development (OECD) released a package bringing amendments to the global minimum tax regime. The released package concerns the side-by-side system (link) and constitutes a political and technical agreement that will lay the foundations for stability and certainty in the international tax system.
The package provides for, among other things:
- a raft of simplification measures that reduce the compliance burden for multinational enterprises (MNEs) and tax authorities in terms of calculation and reporting under global minimum tax rules;
- the harmonisation of the treatment of tax incentives worldwide through the introduction of a new institution, i.e., the Substance-based Tax Incentive Safe Harbour;
- the availability of new safe harbours for multinational enterprise groups the ultimate parent company of which is located in an eligible jurisdiction that meets the minimum tax requirements.
Additional tools and fact sheets to support the implementation of the package will be made available in the coming weeks. More information on the global minimum tax regime can be found here.
Tax consultation – draft tax guidelines on fixed establishment for KSeF
Last week, a tax consultation was launched on the draft tax guidelines concerning the rules for determining a fixed establishment in Poland for the purposes of issuing invoices via the National e-Invoicing System (KSeF). The draft guidelines can be accessed here. The consultation process is open to all interested taxpayers. Only opinions that include justification for the proposals made will be analysed. The remarks, along with relevant explanations, can be submitted until 14 January 2026 to: sekretariat.pt@mf.gov.pl Non-editable documents (e.g. in the .jpg format) should be accompanied by their editable versions. The opinions and remarks must be submitted using the template available here.
Clearance opinion relating to sequence of transactions involving family foundation and Estonian CIT regime
On 31 December 2025, a clearance opinion relating to a sequence of transactions involving a family foundation and the Estonian CIT regime (ref. no. DKP3.8082.2.2025) was published. The set of transactions included, among others: the withdrawal of the general partner (a Polish private limited company) from a limited partnership without remuneration, the acquisition by the limited partnership of an organised part of the enterprise from a general partnership and an enterprise from a natural person (partner), a donation of the enterprise by a partner to a family foundation, and the limited partnership's election to be taxed under the Estonian CIT regime. The Head of the National Revenue Administration found that although obtaining tax benefits was one of the main purposes of the actions undertaken, they are not contrary to the subject or purpose of tax law or any of its provisions because there are no circumstances in the case that could indicate unjustified use of preferential taxation for family foundations by the family foundation. Furthermore, the authority noted that since the applicants' goal is to bring the limited partnership into compliance with the requirements of the Estonian CIT regulations, it should be considered that such action will fulfil the purpose of these regulations, which is to promote simple shareholding structures for entities conducting business activity. Consequently, Article 119a(1) of the Tax Code was found to have no application to the tax benefits presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.
Preliminary remarks to bill removing requirement to provide taxpayers with individual PIT-11, PIT-8C, IFT-1R and IFT-2R information
On 22 December 2025, preliminary remarks to the bill amending the PIT Act and the CIT Act were released. The bill provides for, inter alia, removing the statutory requirement to provide individual PIT-11, PIT-8C, IFT-1R and IFT- 2R information to all taxpayers. At the same time, the bill introduces a taxpayers’ right to obtain such information, in principle upon application submitted to remitters or other entities required to provide it. The new regulations are expected to enter into force on 1 January 2027 and will apply to the settlement of income generated from 2026. The bill is expected to be passed by the Council of Ministers in Q1/Q2 2026.
Changes to rules for submitting electronic applications to tax authorities and National Revenue Administration
As a result of the end of the e-Delivery transition period, from 1 January 2026 the following is deemed legally ineffective:
- correspondence submitted via the ePUAP platform to tax authorities and National Revenue Administration (KAS) authorities by natural persons or entities that are not public entities;
- correspondence delivered via ePUAP by tax authorities and KAS authorities to natural persons or entities that are not public entities.
From that date, the legally effective submission of an application in electronic form by a natural person or a non-public entity will only be possible via the tax authority’s electronic delivery address or through an account in the authority’s ICT system. These changes do not apply to information and returns relating to local taxes (IN-1, DN-1, IR-1, DR-1, IL-1, DL-1 and DT-1), which may continue to be submitted via ePUAP.
Click here for more information.
SAC judgment: rules of conducting tax ruling proceedings
According to the judgment entered by the Supreme Administrative Court (SAC) last week in case I FSK 490/23, in tax ruling proceedings, the authority is bound by the facts of the case as presented in the application for a tax ruling. If any elements of the facts of the case raise doubt of the authority, the regulations provide for the correct procedure do dispel such doubt. However, the authority is not entitled to disregard facts that it questions or disputes, nor to replace them with provisions from areas of law outside taxation.
SAC judgment: no return of overpayment where unfavourable individual ruling is set aside after statutory limitation period
In January, the Supreme Administrative Court ruled that it is not possible to claim a refund of an overpayment where an individual ruling unfavourable to the taxpayer has been set aside, after the expiration of the statute of limitations for tax liabilities. According to the Court, setting aside of the ruling has no impact on the course and effects of the statute of limitations.
Deforestation Regulation: another postponement
In mid-December, an amendment to the EU regulation aimed at combating deforestation and forest degradation (EUDR) was adopted.
The amendment provides, among other things, for the postponement of the application of the EUDR for all entities until 30 December 2026, with an additional 6-month transition period for micro and small entities, and the exclusion of certain printed products (such as books, newspapers, printed photographs) from its scope.
Following these changes, the European Commission is required to review the regulation with a view to simplification and to submit a report by 30 April 2026. The report should include an assessment of the impact and administrative burden of the EUDR, in particular for smaller economic operators.
The regulation introducing the above changes has already been published in the Official Journal of the European Union and has entered into force.