Amendments to cash PIT scheme and succession law: statutes passed by Senate
During the last session, the Upper House of the Polish Parliament passed unamended a raft of statutes providing for, inter alia:
- 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 (with some exceptions) are to enter into force on 01 January 2026 (Druk nr 1838);
- introducing a special provision determining the rules of establishing tax-deductible costs in cases of redemption of shares or securities under a decision issued by the Bank Guarantee Fund – new regulations (with some exceptions) are to enter into force on 01 January 2026 (Druk nr 1835);
- 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 and defining the moment when the tax obligation arises as the moment when the court decision confirming the acquisition of inheritance becomes final and non-appealable the registration of the deed of succession, or the issuance of the European Certificate of Succession – new regulations are to enter into force 14 days after promulgation (Druk nr 1837);
The acts now move to the President.
Clearance opinion on acquisition of subsidiary
On 10 December, a clearance opinion dated 27 October 2025 (ref no. DKP3.8082.7.2024) on a simplified merger of companies, i.e., acquisition of a subsidiary by its sole shareholder, was published. The Head of the National Revenue Administration determined that although the transaction could result in tax benefits, including the absence of CIT liability, such benefits do not constitute the main or one of the main objectives thereof. As noted by the Head of the National Revenue Administration, the benefit is merely ancillary to the planned activity, and its realization is a necessary condition for implementing the group’s reorganization and for achieving the economic objectives identified and acknowledged by the tax authority, including the need to simplify the group’s organizational structure. Furthermore, according to the authority, the tax benefit does not go against the subject or purpose of tax law or its provisions, and the action described by the applicant is not of artificial character. As a result, a clearance opinion was issued.
Opinia zabezpieczająca w zakresie przejęcia spółki zależnej
Clearance opinion on redemption of shares without remuneration and opting for Estonian CIT
On 8 December, a clearance opinion dated 14 November 2025 (ref no. DKP1.8082.6.2025) on a sequence of transactions including, inter alia, increasing share capital, taking up shares in Polish private limited companies by natural persons, redemption of shares held by companies without remuneration, and opting for the Estonian CIT scheme by one of the companies, was published. The Head of the National Revenue Administration determined that the transaction could result in tax benefits, including the absence of PIT and CIT liabilities, deferral of the tax liability, and decreasing the total amount of tax on profits. At the same time, according to the authority, achieving a tax benefit was the main or one of the main purposes of the transactions, as the entire reorganization is aimed at preparing the structure for entry into the Estonian CIT regime. At the same time, the Head of the National Revenue Administration emphasized that the aforementioned tax benefits do not contravene the object or purpose of the tax law or its provisions, as the taxpayer’s actions are not, in themselves, inconsistent with the legislator’s intent; accordingly, the taxpayer cannot be deprived of the right to choose the legal form in which to conduct its business activity. Furthermore, the applicant’s actions were not deemed artificial. As a result, a clearance opinion was issued.
SAC’s resolution: Real estate tax exemption to apply only to part of real estate forming railway infrastructure
Last week, the Supreme Administrative Court adopted a resolution (ref no. III FPS 3/25), according to which real estate tax exemption on land, buildings and non-building structures forming railway infrastructure made available railway carriers, in line with the laws in force in Poland in 2017–2021, shall only cover the part of the land covering buildings and non-building structures forming railway infrastructure (located in this area).
SAC: Prescribed time limit to apply bad debt relief under VAT Act is consistent with EU law
Last week, the Supreme Administrative Court entered a judgment (case file I FSK 183/21), pursuant to which the prescribed time limit to apply the bad debt relief, as provided for by Article 89a(2)(5) of the VAT Act is not in breach with EU regulations, provided that the taxpayer had an actual possibility to use the relief within that period. However, if the taxpayer was unable to exercise the right to deduct tax on bad debts within the prescribed time limit, that time limit does not apply to them. In the view of the Supreme Administrative Court, the Polish legislator has provided a relatively long period for benefiting from the bad debt relief; accordingly, any taxpayer exercising due diligence had sufficient time to avail themselves of that relief.
SAC: VAT invoice excluded as proof of payment of excise duty
Last week, the Supreme Administrative Court issued a judgment (case file I FSK 1446/22) holding that a VAT invoice issued by an intermediary who is not an excise duty taxpayer cannot serve as proof of excise duty payment in the territory of the country. This is because such an invoice does not specify either the amount of excise duty paid or the date of its payment, meaning elements that are essential, in particular, in the event of a change in the excise duty rate. Consequently, even where the remaining statutory conditions are satisfied, the absence of a document confirming the payment of excise duty precludes the taxpayer from exercising the right to claim a refund of excise duty.
SAC: Determining moment when expenses for new investment are incurred
According to the judgment delivered by the Supreme Administrative Court last week (case file II FSK 375/23), the moment at which a company incurs the expenses referred to in Article 8(1) of the Regulation of the Council of Ministers of 28 August 2018 on public aid granted to certain entrepreneurs for the implementation of new investments qualifying for exemption under Article 17(1)(34a) of the Corporate Income Tax Act corresponds (in line with the cash method) to the moment of payment of such expenses.
CJEU: Joint and several liability to pay VAT when person liable for payment no longer exists in law
According to the CJEU’s judgment entered last week (case file C -121/24), national legislation providing for a possibility for the tax authority to, where appropriate, seek to impose liability on third parties for the payment of the VAT debt when a person liable for payment no longer exists in law, is consistent with the EU law. However, in such a case, it must be established that that person jointly and severally liable, while exercising his or her right of deduction himself or herself, knew or should have known that that person liable for payment would not pay that tax.