Clearance opinion relating to sequence of activities involving family foundation denied
On 7 November, it was announced that the Head of the National Revenue Administration denied a clearance opinion (case file DKP3.8082.3.2024) on a sequence of transactions performed with the use of a family foundation. The sequence of activities covered, inter alia, transforming general partnerships into private limited companies, which also included changes in the shareholder structure and opting for Estonian CIT taxation, establishing a family foundation and simplifying the group structure. The Head of the National Revenue Administration determined that in the examined case tax benefits may arise (such as exemption from PIT and CIT and a reduction in income tax liabilities resulting from the CIT exemption applicable to family foundations), which are contrary to the provisions or purpose of tax law. According to the Head of the National Revenue Administration, obtaining of tax benefits was the primary or one of the primary purposes behind performing the transactions (since the objective of effective and precise succession planning does not extend to the entire business activity, but only to those parts whose transfer to the foundation’s assets would be tax-advantageous). The Head of the National Revenue Administration also noted that the applicants’ arrangements were artificial, given that the family foundation served only as an intermediary and the division of activities represented an unjustified segregation of business functions. As a result, a clearance opinion was denied.
Amendments to regulations on family foundations and bank tax moved for President’s signature
During the last session, the Senate passed unamended, inter alia, a statute bringing changes to the family foundation taxation regime – new regulations are to enter into force on 01 January 2026 (Druk nr 1753). The act now awaits the President’s signature.
In turn, during the last session, the Sejm passed the amendments proposed by the Senate to the statute providing for 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). The act has now been forwarded to the President for signature.
Clearance opinion on construction and use of building on other person’s land
On 5 November 2025, a clearance opinion (ref. no. DKP16.8082.3.2025) was published concerning an arrangement involving, among other elements, the establishment of a limited partnership, the contribution by the partners of a non-cash asset in the form of the right to use real estate, the construction of a new building by the partnership, and the partnership’s depreciation write-offs on that building. According to the Head of the National Revenue Administration, the possible tax benefit, in the form of non-occurrence of tax on revenue from buildings for the partner, does not contravene the provisions or intent of tax acts. At the same time, according to the authority, achieving a tax benefit was not the main or one of the main purposes of the transactions, since the partnership’s activities were economically justified. Furthermore, the applicant’s actions were not deemed artificial. The primary purpose of the action is economic and financial efficiency, as the establishment of a special purpose vehicle is a standard practice in real estate projects (the partner’s operational context and distinct business profile, differing from that of the applicant, provide economic justification for the applicant’s involvement in the investment’s implementation). 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 budowy i użytkowania budynku na cudzym gruncie
Test environment for KSeF 2.0 Taxpayer app now available
On 3 November, the test environment for the KSeF 2.0 Taxpayer Application was made available. The test version includes a range of functionalities that will also be featured in the production release scheduled for 1 February 2026. Within the test environment, users may use any fictitious data, since actions performed in this environment have no legal effect, and all data will be periodically deleted. The test version of the KSeF 2.0 Taxpayer Application operates independently, in terms of certificates and permissions, from the Certificates and Permissions Module released for production on 1 November this year. Users can report any errors or submit comments through the KSeF reporting form available here.
Rozpoczęliśmy testy otwarte Aplikacji Podatnika KSeF 2.0
Amendments to Polish Tax Code entered into force
On 4 November, two statutes bringing amendments to the Polish Tax Code entered into force. According to the Acts:
- if, in tax proceedings initiated ex officio, it is not possible to remove doubts as to the facts, the decision shall be made in favour of the party (link);
- if a tax or customs and fiscal audit is not completed within 6 months of its commencement, no interest for late payment will be charged for the period after that date until the date of completion of the audit (link).
2026 version of Combined Nomenclature now available
At the end of October, the European Commission published the latest version of the Combined Nomenclature (CN), applicable as from 1 January 2026. The Combined Nomenclature is the EU's eight-digit coding system. It serves the EU's common customs tariff and provides statistics for trade within the EU and between the EU and the rest of the world. The Combined Nomenclature was established by Council Regulation. It is updated every year and is published as a Commission Implementing Regulation in the Official Journal of the European Union, L Series.
Commission publishes the 2026 version of the Combined Nomenclature - Taxation and Customs Union
Implementing regulation - EU - 2025/1926 - EN - EUR-Lex
NBP interest rates decreased by Monetary Policy Council
During the meeting of the Monetary Policy Council held on 4-5 November 2025, it was decided to reduce the NBP interest rates by 0.25 percentage point to the following values:
- reference rate at 4.25% annually;
- lombard loan interest rate at 4.75% annually;
- deposit rate at 3.75% annually;
- rediscount rate at 4.30% annually;
- discount rate on bills of exchange at 4.35% annually.
Interest rates affect, among other things, the amount of interest on tax arrears (which now amounts to 11.5% on an annual basis), as well as the limit of notional costs of external financing, and a reduction in the amount of tax liability in the event of payment of VAT in full from a VAT account earlier than the deadline for paying the tax.
SAC: Payment under joint and several liability with lead investor is tax-deductible
According to the judgment of the Supreme Administrative Court entered last week (case file II FSK 186/23), it is permissible to include in tax-deductible costs the expenses incurred to pay specific amounts to a subcontractor under joint and several liability, to the extent that such amounts have not been reimbursed in any way by the contractor, even if the company has paid remuneration to that contractor.
Robotization relief scrutinized by administrative courts
Last week, the Voivodeship Administrative Court in Gdańsk issued two judgments (case files I SA/Gd 615/25 and I SA/Gd 606/25), holding that a set of machines which, taken individually, do not constitute industrial robots but collectively display the characteristics of one through their combined operation, does not qualify for the robotization relief. The Court stressed that Article 38eb(3) of the CIT Act expressly refers to a machine integrated with other machines or devices within the production cycle, rather than to a collection of machines and devices that merely include robots as components.
Administrative courts: method of sugar tax calculation
In the first week of November, two judgments were issued regarding the rules for calculating the levy on foodstuffs. The first one was entered by the Voivodeship Administrative Court in Poznań (ref. no. I SA/Po 435/25) and the latter by the Voivodeship Administrative Court in Łódź (ref. no. I SA/Łd 498/25). According to the two courts, sugars that occur naturally in beverages are not subject to the foodstuffs levy and therefore cannot be included when determining its amount. In fact, beverages containing added fruit juices are treated as beverages with naturally occurring sugars, and consequently, the quantity of such sugars may not be considered in calculating the levy.