Legislative summary
During the last session, the Senate passed amended a number of statutes, including the act providing for establishing of Financial Instrument for Enhanced Security SAFE as a distinct financial instrument managed by the Bank Gospodarstwa Krajowego, as well as the introduction of measures enabling the effective use of funds obtained from SAFE loans – new regulations enter into force on the day following promulgation (Druk nr 2227). The act is now to be re-submitted before the Sejm.
Furthermore, the Senate passed unamended a raft of statutes providing for, inter alia:
- introduction of new rules for the reporting and automatic exchange of information on revenues from transactions in crypto-assets. – new regulations enter into force on the day following promulgation (Druk nr 2106).
- introduction of regulations concerning instant payments in EUR (rapid euro transfers to be executed within a very short timeframe and without additional fees) – new regulations (with some exceptions) are to enter into force 14 days after promulgation (Druk nr 2101);
The acts now move to the President.
Furthermore, following approval by the Council of Ministers, a bill on the reform of the National Labor Inspectorate was submitted before the Sejm (link).
Moreover, on 20 February, a regulation came into effect extending the deadlines for submitting accounting books for the purposes of corporate income tax (JPK_CIT) (link). The new regulations provide that certain groups of taxpayers (i.e., tax groups as well as taxpayers and entities without legal personality) will have until the end of the seventh month following the end of the taxable year to submit their first JPK_KR_PD filings.
No customs exemption for low-value e-commerce consignments – publication of Council Regulation
Last week, a Council regulation was published that eliminates the customs exemption for small e-commerce consignments valued up to EUR 150 and introduces, effective 1 July 2026, a flat rate customs duty of EUR 3 for each tariff item in a shipment. The measure will apply until 1 July 2028 and may be extended as appropriate. The new regulations will enter into force on the 20th day following the publication of the Regulation in the Official Journal of the European Union.
EU updates list of non-cooperative jurisdictions for tax purposes
Last week, the Council of the European Union updated the EU list of non-cooperative jurisdictions for tax purposes. Two countries – Turks and Caicos Islands and Viet Nam – were added to the list, while three countries – Fiji, Samoa and Trinidad and Tobago – were removed from the list as they now comply with all agreed international standards. Following the update, the list consists of 10 jurisdictions: American Samoa, Anguilla, Guam, Palau, Panama, Russia, Turks and Caicos Islands, US Virgin Islands, Vanuatu and Viet Nam.
Council updates the EU list of non-cooperative jurisdictions for tax purposes
Opinions of the Anti-Tax Avoidance Council on structures relying on closed-end investment funds
Last week, an opinion was published by the Anti-Tax Avoidance Council regarding a series of transactions involving a closed-end investment fund (CEIF). The Council assessed a sequence of transactions which included, 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 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 analysed sequence of transactions.
Uchwała nr 4/2026 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Amendments to Tax Code and Fiscal Criminal Code announced: bill published on Government Legislation Centre’s website
Last week, a bill amending the Tax Code and the Fiscal Criminal Code was published. It provides for, inter alia, the removal of the provision suspending the limitation period for tax liabilities in connection with the initiation of proceedings for fiscal crimes and offenses and the introduction of a new ground for suspending the limitation period for tax liabilities in relation to tax proceedings concerning tax evasion. The bill and accompanying documents (reasons and assessment of the legislation impact) can be found here. The stage of legislative work can be checked here.
Bill on GLoBE published on Government Legislation Centre’s website
In mid-February, a bill was published introducing changes to top-up taxation, aimed at implementing the global anti-base erosion rules, which constitute the main component of OECD Pillar II. Key provisions of the bill include clarifying the rules for recognizing deferred tax assets and liabilities, simplifying the application of a uniform accounting standard for top-up tax calculations, and introducing procedural changes regarding reporting and the fulfilment of information obligations. The new regulations are scheduled to take effect on 1 May 2026, with certain provisions applying to taxable years beginning after 31 December 2023. The bill can be accessed here. The accompanying documents (reasons and assessment of the legislation impact) are available here. The bill is currently at the consultation stage.
SAC: family foundation may benefit from subjective exemption when selling real estate, provided that property has been held for no less than 10 years from acquisition date
In its judgment of 18 February 2026 (case file II FSK 1010/25), the Supreme Administrative Court held that a planned sale of real estate by a family foundation, not earlier than 10 years after acquisition, where the primary purpose of holding the property is to generate passive income (such as rental income), does not constitute a business activity excluded from the tax exemption. Under these circumstances, the family foundation may benefit from the CIT exemption pursuant to Article 6(1)(25) of the CIT Act.
SAC: transfer pricing provision apply to CIT payers
According to the judgment of the Supreme Administrative Court dated 17 February (case file II FSK 694/23), transfer pricing provisions shall apply to the taxpayers applying the Estonian CIT scheme, as the legislature has excluded only specific provisions for these taxpayers, and transfer pricing rules are not among those exclusions.
SAC: Tax treatment of paid transfer of organized part of enterprise under financial lease contract
Last week, the Supreme Administrative Court issued a judgment (case file II FSK 711/23) stating that if the subject of a financial lease contract is an organized part of an enterprise, the payments established in the contract, specifically, those corresponding to the repayment of the initial value of fixed assets or intangible assets made available to the lessee under the contract, in the amount determined in the lessee’s accounting records, as well as payments corresponding to the repayment of goodwill created as a result of the contract (in the amount reflecting the current value of goodwill as appraised on the date of the contract), do not constitute taxable income for the company.