Amendments to National Labor Inspectorate regulations signed by President into law and referred to Constitutional Tribunal

On 2 April 2026, the President signed into law an act amending the regulations on the National Labour Inspectorate, while at the same time referring it to the Constitutional Tribunal for a subsequent (ex post) review of its constitutionality. The act significantly strengthens the powers of the National Labour Inspectorate, including by granting labour inspectors the authority, through an administrative decision, to determine that an employment relationship exists in place of a civil law contract. In addition, the Chief Labour Inspector will be empowered to issue individual rulings, in which they will decide whether the form of cooperation described in a given application in fact constitutes an employment relationship. The act will enter into force three months after the date of its promulgation.

Ustawa z dnia 11 marca 2026 r. o zmianie ustawy o Państwowej Inspekcji Pracy oraz niektórych innych ustaw

Last week, Resolution No. 8/2026 of the Anti-Tax Avoidance Council was published. It concerns the application of the GAAR clause to a series of transactions performed by a taxpayer in relation to CIT for 2019. The case involves the establishment of special purpose vehicles, the sale of shares, the issue of bonds and related financial transactions between a closed-end investment fund (CEIF) and the special purpose vehicles. As a result of these actions, the source of the CEIF’s revenue was changed from profit participation in a Luxembourg company to interest on bonds, which made it possible to avoid CIT.

The Council found that the principal objective of these actions was to obtain a tax advantage and that the taxpayer’s behaviour was artificial, inter alia, because of unjustified fragmentation of transactions, the absence of genuine transfers and the fact that the taxpayer’s revenue position remained identical after the reclassification. The tax advantage was held to be contrary to the purpose of the Polish CIT Act. In fact, the taxpayer was aware of the risk of Article 119a of the Tax Code being applied and, consequently, the Council held that this provision should apply to the analysed transactions.

Uchwała nr 8/2026 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania

On 1 April 2026, the Head of the National Revenue Administration published a clearance opinion (ref. no. DKP3.8082.9.2025) dated 16 March 2026 concerning the merger of several Polish companies (private companies [z o.o.] and limited partnerships [spółka komandytowa]) through the transfer of their assets to a single private limited company [z o.o.], which will issue shares to the shareholder of the acquired companies (a Polish joint-stock company [S.A] belonging to a tax group). The authority found that this arrangement may give rise to tax benefits, including: no CIT for the acquiring company and the shareholder, the possibility of reducing CIT within the tax group, and no PCC (tax on civil law transactions) on the merger of companies. However, the Head of the National Revenue Administration concluded that these were not the principal objectives of the transaction and noted that simplifying organisational structure is not, in principle, a feature typical of tax avoidance, where entities tend instead to create complex structures and to involve numerous intermediaries in a given course of action. In the authority's assessment, the steps taken have genuine business justification, are not artificial and are not contrary to the purpose of the tax provisions. Accordingly, the general anti‑avoidance rule (Article 119a of the Tax Code) does not apply in this case, and a clearance opinion was issued.

Opinia zabezpieczająca z dnia 16 marca 2026 r. (sygn. DKP3.8082.9.2025)

Last week, a bill amending the transfer pricing regulations was published on the Government Legislation Centre’s website. It provides, among other things, for:

• The removal, for PIT and CIT purposes, of the sanction consisting in the denial of tax-deductible costs for payments made by bank transfer to accounts outside the VAT taxpayers’ register or without using the split payment mechanism; a corresponding removal of sanctions for factoring is also envisaged. Following the changes, joint and several liability in VAT and additional VAT liabilities for failure to apply the split payment mechanism will remain in place. The existing sanctions will apply until 31 December 2026; thereafter, financial penalties for irregularities relating to the National e-Invoicing System (KSeF) will take effect.
• The abolition of the requirement for the TPR Information to be signed by management board members or professional attorneys, and a simplification of the signing rules. The transfer pricing statement will be removed from the TPR Information and incorporated into the Local File instead. Criminal‑fiscal liability is envisaged for failure to prepare the statement.
• Exempting micro and small enterprises from the obligation to indicate general financial ratios in the TPR Information.
• Allowing transfer pricing adjustments between domestic entities without having to meet additional conditions relating to the exchange of information.

New provisions are to enter into force 14 days after promulgation.

Last week, preliminary remarks to the bill amending the Act on Supporting New Investments were added to the list of legislative work and policies of the Council of Ministers. The aim of the amendment is to align the Polish Investment Zone [Polska Strefa Inwestycji, PSI] regulations, i.e., the framework for maintaining a tax exemption for new investments, with the fact that the Special Economic Zones [Specjalne Strefy Ekonomiczne, SSE] no longer operate. The bill provides for, inter alia:

• Introducing a definition of the “managing entity” [zarządzający],
• Laying down the rules for the operation of the ePSI platform,
• Extending the validity of decisions on granting investment support to up to 20 years,
• Making it mandatory to receive from the Head of the National Revenue Administration an opinion on tax‑exempt income,
• Adding a definition of the employment level,
• Providing a legal basis for RES projects implemented by managing entity,
• Amending the provisions on the employment condition in relation to investment costs,
• Introducing a requirement to send copies of decisions ordering repayment of support to the minister and the managing entity,
• Imposing new public procurement obligations on managing entities,
• Introducing new PIT and CIT exemption rules covering all income from selected activities as classified under the Polish Classification of Goods and Services (PKWiU).

The bill is expected to be passed by the Council of Ministers in Q2/Q3 2026.

Last week, preliminary remarks to the bill amending the Tax Code and the Act on the National Revenue Administration were added to the list of legislative work and policies of the Council of Ministers. The bill introduces the possibility of reaching a tax settlement as an optional means of resolving disputes between taxpayers and the tax authorities. Such a settlement would require the initiative of an authorised party and the consent of the tax office, it would have to be agreed by both sides, and could effectively bring the dispute to an end, provided the agreed repayment terms are complied with. The bill is expected to be passed in Q3 2026.

On 30 March 2026, a clearance opinion dated 24 March 2026 (ref. no. DKP2.8082.2.2025) was published, concerning the cancellation of a Polish company’s debt owed to a foreign shareholder and the distribution of assets following the company’s liquidation. The Head of the National Revenue Administration found that in the analysed case tax benefits may arise, namely: treating the cancelled debt as a tax‑deductible cost and the absence of a withholding tax obligation upon liquidation. The authority noted that obtaining these tax benefits was one of the main aims of the transactions. However, the company carried on genuine business activity in Poland, is neither a sham entity nor an instrumentally used vehicle, and its operations are carried out within a long‑standing, economically justified group structure. The decision to liquidate the company is understandable given that the foreign company has been subject to long‑running bankruptcy proceedings and is unable to meet its liabilities. In the view of the Head of the National Revenue Administration, the tax benefits are not contrary to the law. Accordingly, Article 119a(1) of the Tax Ordinance does not apply, and a clearance opinion was issued.

On 30 March 2026, a clearance opinion dated 19 March 2026 (case file DKP2.8082.16.2025) on transforming a foreign entity into a Polish private limited company (z o.o.) was published. The transaction involved adopting corporate resolutions as part of a group reorganisation, transferring the registered office of a foreign company to Poland and changing its tax residence. The Head of the National Revenue Administration found that the sequence of transactions could give rise to tax benefits, including a reduction in CIT, no obligation to withhold tax at source and no PCC (tax on civil law transactions) liability. However, in the authority’s view, obtaining these tax benefits was not the main or one of the main purposes of the steps taken, as the cross‑border conversion of the foreign company was intended to concentrate strategic and management functions in Poland and to establish an operational support centre for the group companies. The benefits were therefore not the primary aim of the conversion, which was driven by business considerations and formed part of a group reorganisation. Consequently, Article 119a(1) of the Tax Code finds no application to the tax benefits resulting from the activities performed and presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.

Opinia zabezpieczająca z dnia 19 marca 2026 r. (sygn. DKP2.8082.16.2025)

On 27 March 2026, a clearance opinion dated 9 March 2026 (ref.no. DKP16.8082.9.2025) on a sequence of transactions involving cross‑border division of a private limited company (z o.o.) was published. The analysed transactions included the transfer of real estate within the group, equipping one of the entities with assets for pre‑development activities, registering a new company in the Czech Republic, and carrying out development projects and investor fundraising. The Head of the National Revenue Administration found that although tax benefits did arise (no taxable income for CIT purposes, no PCC (tax on civil law transactions) liability, and an exemption for the Czech company), they were neither contrary to the law or the purpose of the Act nor were they the principal objective of performing the transactions. Consequently, Article 119a(1) of the Tax Code finds no application to the tax benefit resulting from the activities performed and presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.

Opinia zabezpieczająca z dnia 9 marca 2026 r. (sygn. DKP16.8082.9.2025)

On 26 March 2026, the Council and the Parliament agreed on the new EU customs framework. The goal of the reform is to facilitate global trade, collect customs duties more efficiently and to tighten controls on non-compliant goods. Key changes include:

1. Creating a single EU customs data hub for importers and exporters
2. Introducing enhanced customs simplifications for the most trusted traders
3. Implementing a new EU-wide handling fee for items contained in small parcels entering the EU
4. Establishing a new decentralised agency for customs – the EU customs authority.

The Council and the European Parliament will continue work to finalise the technical elements of the package before final adoption by the co-legislators. The new customs legislation will come into full application 12 months following publication in the EU’s official journal.

EU customs: Council and Parliament agree on landmark reform

On 29 March 2026, two acts entered into force amending the rules on excise duty and the regulations on fuel stocks and petrol prices. Regulations issued by the Minister of Finance and the Minister of Economy also took effect, temporarily reducing excise duty rates on fuels (PLN 1,239 per 1,000 litres for petrol and PLN 880 per 1,000 litres for diesel and biocomponents), lowering VAT on these fuels to 8%, and amending the earlier regulations.

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