Opinion of Anti-Tax Avoidance Council related to sale and amortization of trademarks
Last week, the Anti-Tax Avoidance Council published an opinion concerning the sales and amortization of trademarks. The Council analyzed a sequence of transactions, including, among others:
- a private limited company (sp. z o.o.) making a non-cash (in-kind) contribution of trademarks to a limited joint-stock partnership (S.K.A.);
- the sale of trademark rights by the joint-stock partnership to a private limited company (sp. z o.o.) (the latter having been established through the transformation of a sole proprietorship) and the subsequent amortization of these trademarks.
According to the Council, a tax advantage arose as a result of the income/revenue from the sale of trademark rights not being subject to taxation, due to the involvement of the limited joint-stock partnership. At the same time, the Council found that obtaining a tax benefit was the main or one of the main purposes of these actions (the choice of legal form was not accidental but rather stemmed from the specific tax status of limited joint-stock partnerships under the CIT Act), and that the arrangements were artificial. Furthermore, the Council concluded that the tax benefit obtained is contrary to the subject matter or purpose of the tax law or the relevant provision thereof (namely, Article 16h(3) and Article 16g(9) of the CIT Act). As a result, the Council found that Article 119a et seq. of the Polish Tax Code apply to the analyzed sequence of transactions.
Uchwała nr 15/2025 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Opinion of Anti-Tax Avoidance Council on sequence of activities involving closed-end investment fund
Last week, three opinions were published by the Anti-Tax Avoidance Council regarding a series of transactions involving a closed-end investment fund (CEIF). In all cases, the Council assessed a sequence of transactions which included, among others: the sale by the CEIF of shares in a Luxembourg company to Polish companies, the issuance of bonds by the Polish companies and the acquisition of those bonds by the CEIF, as well as the offsetting of receivables between the CEIF and the Polish companies. The Council indicated that a tax benefit arose in the form of no CIT liability arising at the level of the CEIF, due to the reclassification of sources of income, specifically, changing from the previous income from participation in a partnership (which would have been taxable) to income from interest on bonds, which is exempt from CIT. At the same time, in the Council’s view, the main, or one of the main, objectives of the actions undertaken was to obtain a tax benefit. Furthermore, the Council emphasized that the taxpayer’s arrangements were artificial (including, for example, the unjustified splitting of operations and the absence of genuine financial transfers). Furthermore, the Council concluded that the tax benefit obtained is contrary to the subject matter or purpose of the tax law or the relevant provision thereof (Article 17(1)(57)(a) of the CIT Act). As a result, the Council found that Article 119a et seq. of the Polish Tax Code apply to the analyzed sequence of transactions.
Uchwała nr 15/2025 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Uchwała nr 2/2026 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Uchwała nr 3/2026 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Subsequent amendments to Polish Tax Code
Last week, the bill amending the Polish Tax Code was passed by the Council of Ministers. Key provisions of the bill include:
- changes to the reporting of tax arrangements (including the abolition of the obligation to report domestic tax arrangements and a reduction in the number and frequency of MDR forms to be submitted);
- changes regarding the statute of limitations (including the removal of the provision suspending the statute of limitations due to the initiation of criminal fiscal proceedings under the Fiscal Penal Code);
- simplifications and improvements to tax settlements (including the removal of the requirement to submit an application for a tax overpayment where the overpayment results from a corrected return, an increase in the amount of tax that can be paid by an entity other than the taxpayer from PLN 1,000 to PLN 5,000, and the introduction of the possibility to remit tax before its payment deadline).
Most of the new provisions are expected to enter into force on 1 October 2026, while the key changes regarding the statute of limitations in connection with fiscal criminal proceedings will apply from 2031. The stage of legislative work can be checked here.
Rząd przyjął przepisy upraszczające prawo podatkowe w ramach deregulacji
Clearance opinion on reducing depreciation rates on fixed assets throughout the period of using state aid
On 2 February 2026, a clearance opinion (ref. DKP2.8082.14.2025) was published concerning the initial reduction of depreciation rates during the period of receiving state aid, followed by a subsequent increase in those rates after the state aid limit has been exhausted. The Head of the National Revenue Administration found that a tax benefit may arise in this case (in the form of the possibility to reduce CIT liability for the tax year following the year in which the state aid limit is used up, and for subsequent years), and that obtaining this benefit is the main or one of the main purposes of the actions. At the same time, in the view of the Head of the National Revenue Administration, this tax benefit would not be contrary to the subject matter or purpose of the tax law or the relevant provision thereof (the CIT Act or Article 16i(5) and Article 15(6) thereof), as the applicant may plan to reduce the depreciation rate of a fixed asset and later return to a higher rate, i.e. higher tax-deductible costs, when generating taxable income after the state aid limit has been exhausted. Such an action is considered to be a legitimate instrument of the applicant’s tax policy. Furthermore, the applicant’s actions were not deemed artificial.
SAC: conditions for offsetting losses by tax groups
In its judgment of 4 February (case no. II FSK 703/23), the Supreme Administrative Court indicated that tax groups are entitled to offset tax losses within a given source of income on the basis of Article 7(5) in conjunction with Article 7a(1), second sentence, of the CIT Act. This legal basis applies both to tax groups established before 1 January 1997 and to those formed under the regulations in force after that date. If the occurrence of a loss does not result in the tax group losing its taxpayer status (as was the case in the years 1997–2017), the group is entitled to offset the loss under Article 7(5) of the CIT Act during its period of existence.
SAC: conditions for benefiting from dividend tax exemption
Last week, the Supreme Administrative Court entered a judgment (case file II FSK 674/25) in which it held that, under Article 22(4) of the CIT Act, holding the status of beneficial owner is not a condition for benefiting from the dividend tax exemption. It emphasized that this view is reflected in the latest case law of the Supreme Administrative Court, which should be considered consistent and well-established.
SAC: acupuncture, acupressure, and shiatsu massage services cannot benefit from VAT exemption
On 30 January, the Supreme Administrative Court entered a judgment (case file I FSK 649/23) in which it held that acupuncture, acupressure, and shiatsu massage services provided by specialists in Eastern medicine from Mongolia cannot benefit from the VAT exemption under Article 43(1)(18) and Article 43(1)(19)(c) of the VAT Act. Although the objective condition is met, the subjective condition is not fulfilled. The Court emphasized that the company employing these specialists is not entered in the register of entities conducting medical activities, and that the profession of a person providing acupuncture, acupressure, or shiatsu massage services is not considered a medical profession within the meaning of the Act on Medical Activity.
Taxpayer earning income from private rental is not required to submit JPK-ST
In response to a journalist’s inquiry, the Ministry of Finance and Economy clarified that a taxpayer earning income from so-called private rental (of residential premises, commercial premises, machinery or equipment etc.) is not obliged to keep records of revenue. Such a taxpayer is also not required to maintain a register of fixed or intangible assets and, consequently, does not need to submit these electronically in the JPK_ST format to the relevant head of the tax office.
Summary of deregulation activities – government measures implemented
As part of the deregulation process, the government has implemented 192 deregulation proposals, of which 124 have already come into force. According to the minister responsible for overseeing the implementation of government policy, in less than a year the team has considered 522 proposals from the “SprawdzaMY” Initiative, of which 354 were accepted for implementation. Meanwhile, 132 proposals were rejected and 36 were withdrawn. As part of its legislative initiative, the government submitted to the Sejm proposals to amend 372 laws in the form of 93 bills. As part of the initiative citizens and businesses submitted over 16,000 suggestions for changes, covering the following areas: taxes, digitalization of services, the justice system, energy, EU law, health, as well as administration and security.
Labor Inspectorate reform project approved by European Commission and adopted by Standing Committee of Council of Ministers
Poland has concluded negotiations with the European Commission regarding a new reform project for the National Labor Inspectorate, aimed at strengthening the Inspectorate and fulfilling the milestones set out in the National Recovery Plan. As a result, the new project meets the requirements of the Plan.
To recap, the project includes, among other things:
- granting the Labor Inspectorate the authority to determine the existence of an employment relationship;
- giving inspectors the power to issue “instructions” to businesses, which are intended to bring practices into compliance with the law at an early stage;
- if such instructions are not followed, transferring the authority to issue decisions regarding the existence of an employment relationship to regional labor inspectors;
- allowing appeals against decisions of regional labor inspectors to be lodged with the court within 30 days;
- introducing remote inspections;
- introducing new provisions regarding the level of fines for offenses against employee rights.
At the same time, the bill has been adopted by the Standing Committee of the Council of Ministers.
The stage of legislative work can be checked here