National Labor Inspectorate reform and investment funds – statutes passed by Sejm and Senate
During the session held on 10-13 February, the Lower House of the Polish Parliament passed a raft of amendments, including the act granting labour inspectors the power to determine, by way of an administrative decision, the existence of an employment relationship and granting the Chief Labor Inspector the authority to issue individual rulings regarding the application of labour law provisions related to determining whether a given legal relationship constitutes an employment contract – new regulations (with some exceptions) are to enter into force 3 days after promulgation (Druk nr 2250); The act was passed by the Senate unamended.
Furthermore, the Upper House of the Polish Parliament passed unamended the act removing red tape for non-public closed-end investment funds (CEFs), including the obligation to register CEF investment certificates with the National Securities Depository – new regulations are to enter into force 14 days after promulgation (Druk nr 2163); The acts now move to the President.
Acts bringing changes to ESG reporting, introducing new rules regarding tax information and governing functioning of financial market signed by President
Last week, the President of the Republic of Poland signed into law acts relating to:
- exempting certain categories of entities from filing sustainability statements (for 2025 and 2026) – new regulations enter into force on the day following promulgation (Druk nr 2277).
- the reporting and automatic exchange of tax information on transactions involving crypto-assets, as well as central filing of returns for the purposes of top-up taxation – new regulations enter into force on the day following promulgation (Druk nr 2106).
- instant payments in EUR – new regulations (with some exceptions) are to enter into force 14 days after promulgation (Druk nr 2101);
Ustawy podpisane w marcu 2026 r.
Draft regulation on detailed scope of data provided via top-up tax reports
Last week, a draft regulation of the Minister of Finance and Economy detailing the scope of information to be disclosed in top-up tax reports was released. The goal is to provide legal grounds for provision of certain categories of data via top-up tax reports. The bill is currently at the assessment stage. The stage of legislative work can be checked here.
Tax guidelines on VAT exemption on supplies of defence products through procurement using SAFE funding
Last week, tax guidelines were released on the application of the VAT exemption for supplies of defence-related products or other products for defence purposes, made under contracts resulting from procurement supported by SAFE funds. The guidelines explore such topics as the conditions and time limits for applying VAT exemption, VAT exemption on advance payments, VAT exemption certificates, invoicing and registering of transactions, as well as the right to deduct input tax.
Another opinion of Anti-Tax Avoidance Council on structures relying on closed-end investment funds
Last week, another opinion was published by the Anti-Tax Avoidance Council regarding a series of transactions involving a closed-end investment fund (CEIF). The Council analysed a sequence of transactions including, among others:
- the sale by the CEIF of shares in a Luxembourg company to Polish special purpose vehicles,
- the issuance of bonds by the Polish special purpose vehicles and
- the acquisition of those bonds by the CEIF, as well as the offsetting of receivables between the CEIF and the Polish special purpose vehicles.
The Council indicated that a tax benefit exists 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 analysed sequence of transactions.
Uchwała nr 5/2026 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Clearance opinion relating to sequence of activities involving family foundation
Last week, a clearance opinion dated 3 March 2026 (ref. no. DKP16.8082.11.2025) with regards to a sequence of transactions involving contribution of shares by a private limited company (z o.o.) to a family foundation and the possible sale of these shares by the foundation, was published. The Head of the National Revenue Administration determined that this could result in tax benefits, such as non-arising of tax liability for the founder (as a result of share disposal), postponement of occurrence of tax liability in CIT, and preferential taxation of the foundation’s profits allocated to the foundation beneficiaries. According to the Head of the National Revenue Administration, obtaining such tax benefits was not the primary or one of the primary purposes behind performing the transactions, since the objective thereof was, in fact, the pursuit of succession and investment objectives, and the applicant did not intend to use the foundation for instrumental purposes (as he did not take any concrete steps to sell the shares). Furthermore, according to the authority, such benefits do not contradict the intent or purpose of tax law or any of its provisions and the approach adopted is not considered artificial (the establishment and operation of the foundation serve important economic purposes relating to succession planning and securing the future of its beneficiaries.) 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 zespołu czynności z wykorzystaniem fundacji rodzinnej
Clearance opinion on redeeming shares without consideration
Last week, a clearance opinion dated 23 February (ref. no. DKP1.8082.9.2026.5) was published. It relates to a sequence of transactions involving increasing share capital, taking up shares in a Polish private limited company (z o.o.) by natural persons, and redemption of shares held by another Polish private limited company (z o.o.) without consideration. According to the Head of the National Revenue Administration, this could result in tax benefits, such as non-arising of CIT liability for the companies and non-arising of PIT liability for shareholders and future shareholders whose shares would not be redeemed. However, in the opinion of the Head of the National Revenue Administration, achieving the benefits was not one of the main objectives of the transaction, as the economic objectives (moving away from the holding structure and business succession) were significant and genuine, and were decisive in determining the planned course of action.
At the same time, the authority noted that the aforementioned tax benefits do not contradict the intent or purpose of tax law or any of its provisions and the approach adopted is not considered artificial (the tax benefits relating to the voluntary redemption of shares without consideration arise from the application of the provisions of the PIT Act and the CIT Act), and the applicants’ actions are not artificial. 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 umorzenia udziałów bez wynagrodzenia
New rates of default interest in tax
New rates of default interest in tax are now applicable. In accordance with the notice of the Minister of Finance and Economy of 6 March 2026, the current rate of default interest for tax arrears is 10.50%, the reduced rate is 5.25%, and the increased rate is 15.75% of the amount of arrears per annum.
SAC: conditions to use pro-growth relief
According to the judgment of the Supreme Administrative Court entered last week (case file II FSK 798/23), a company may not use the pro-growth relief under Article 18eb of the CIT Act in relation to the tax-deductible costs incurred to increase profits from the sale of beers marketed under the company’s own brand, but manufactured by third parties, as instructed by the company.
VAC: loan granted to limited joint-stock partnership by its shareholder and exemption from tax on civil law transactions
According to the judgment issued by the Voivodeship Administrative Court in Wrocław (case file I SA/Wr 844/25), a loan granted to a limited joint-stock partnership (spółka komandytowo-akcyjna) by its shareholder enjoys a tax exemption under Article 9(10)(i) of the Act on the Tax on Civil Law Transactions (podatek od czynności cywilnoprawnych, PCC), regardless of the fact that this type of entity is included in the partnership category as per the legal definitions found in the PCC Act.
SAC: Tuition in practical skill of playing guitar is not eligible for VAT exemption
On 5 March, the Supreme Administrative Court issued a judgment (ref. I FSK 1137/23) in which it held that tuition in the practical skill of playing the guitar is not eligible for VAT exemption under Article 43(1)(27) of the VAT Act.
The Court emphasized that, regardless of whether the subjective condition is met (the guitar lessons are provided by an entity recognized as a teacher), the objective condition for this exemption is not met. This is because teaching practical guitar skills is not equivalent to music education provided within the framework of general and higher education.