Updated version of major package of amendments to PIT and CIT regimes

Last week, an updated version of the bill amending the PIT Act and the CIT Act (UD116), bringing a raft of major changes compared to the previous one, was published on the Government Legislation Centre’s website.

Several previously planned measures have been dropped, including those relating to the definition of a small taxpayer for CIT purposes, changes to the depreciation of fixed assets, the domestic minimum CIT, incentive schemes, the IP Box regime and certain regulations concerning leasing and corporate reorganisations. At the same time, the bill has been supplemented with provisions clarifying the taxation of so‑called “dormant accounts” and the tax consequences of the redemption of certain bonds. The bill also introduces a range of tidying‑up and clarifying amendments to the existing rules. Among the key proposals are: the extension of the PIT exemption for benefits provided to meet family needs between spouses, the extension of the CIT exemption for non‑governmental organisations by reference to the list of public tasks, clarification of the rules for calculating the solidarity levy, the tax on shifted profits, and the Estonian CIT. The Standing Committee of the Council of Ministers currently assesses the bill. New provisions are expected to enter into force on 1 January 2027.

On 21 July 2026, the list of legislative work and policies of the Council of Minister was updated to include the policy assumptions for a bill amending the Tax Code. The assumptions provide for the introduction, into Title IV of the Tax Code, of a new Chapter 4a entitled “Tacit resolution of a case”, establishing the framework rules for the use of the institution of tacit case resolution in tax proceedings. The use of this mechanism will be permissible only in situations expressly provided for in specific provisions. The bill is expected to be passed by the Council of Ministers in Q4 2026.

Last week the Council of Ministers adopted a bill amending the PIT Act and the CIT Act, which introduces changes simplifying entrepreneurs’ reporting obligations in the area of transfer pricing. The bill provides, among other things, for: allowing TPR information to be signed by an authorised representative; exempting micro and small enterprises from the requirement to report certain financial ratios; and clarifying the rules for making transfer pricing adjustments. The bill also proposes the abolition of income tax sanctions in respect of payments made to bank accounts not included on the “white list” or made without applying the split payment mechanism. New regulations are to enter into force 14 days after publication in the Polish Journal of Laws. The simplifications relating to TPR information will apply to information filed for the 2026 taxable year. At the same time, the abolition of income tax sanctions relating to failure to make payments to an account on the VAT taxpayers’ “white list” or without using the split payment mechanism is to take effect from 1 January 2027.

Last week, the Government Legislation Centre published a bill amending the rules on entrusting work to foreign nationals. One of the key proposals is to introduce a possibility to exempt citizens of selected highly developed countries from the requirement to hold a work permit. The list of such countries may be set out in a regulation of the Council of Ministers, following detailed analyses and an assessment of the regulatory impact. The provision governing the list of entrepreneurs conducting business activity in the territory of Poland that is of significant importance to the national economy will also be amended. Entities included in this list may benefit from an accelerated procedure for processing applications for work permits. To date, the list has covered, among others, all entrepreneurs benefitting from support within the meaning of the Act on Supporting New Investments. According to the explanatory notes, the aforementioned list was too broad, which undermined the effectiveness of the priority mechanism. Under the new wording, it will apply only to entrepreneurs benefitting from support for new investments who are required to incur eligible costs exceeding PLN 100 million. The bill is currently at the consultation stage, and the amendments are intended to enter into force 60 days after their publication.

On 21 July 2026, a clearance opinion dated 11 June 2026, ref. DKP3.8082.15.2025, was published in relation to a transaction involving the demerger of activities and their transfer to an acquiring company. The applicant set out a number of commercial objectives for the reorganisation, such as improving management efficiency, separating individual areas of activity, and increasing operational flexibility. The Head of the National Revenue Administration held that, in this case, the absence of tax liabilities in CIT and PCC (tax on civil law transactions) merely accompanies the planned transaction and does not determine either the decision to undertake it or its projected structure. Accordingly, it cannot be concluded that obtaining these tax advantages – whether taken together or individually – is the main or one of the main purposes of the planned sequence of transactions. Consequently, the Head of the National Revenue Administration held that Article 119a § 1 of the Tax Code does not apply to the tax advantage arising from the demerger of the demerged company by carving out two activities (out of several currently carried on by the demerged company) and transferring them to two acquiring companies and, consequently, issued a clearance opinion.

In its judgment of 22 July 2026, case file II FSK 1133/23, the Supreme Administrative Court confirmed that a mortgage administrator acting in its own name but for the account of bondholders does not realise income for CIT purposes on the sale of a property previously acquired in the course of enforcement proceedings, where the proceeds from the sale are fully allocated to satisfying the bondholders’ claims. The Court held that the administrator merely performs a fiduciary function, while the economic beneficiaries of the proceeds remain the bondholders.

In its judgment of 16 July 2026, case file I FSK 1469/23, the Supreme Administrative Court ruled that long‑term, planned financing of a special purpose vehicle by way of interest‑bearing loans cannot be regarded as an ancillary (occasional) activity within the meaning of Article 90(6)(2) of the VAT Act. As a consequence, turnover from loan interest must be included in the calculation of the VAT deduction pro rata, and, prior to generating the first taxable turnover, the taxpayer is required to apply an estimated proportion.

In its judgment of 16 July 2026, case file II FSK 1128/23, the Supreme Administrative Court confirmed that the right to claim research and development (R&D) relief is vested in the tax group (PGK) as a single taxpayer. This means that the deduction of qualifying costs must be assessed at the level of the tax group as a whole, rather than separately for each company forming the group. The Court also indicated that intra‑group settlements relating to R&D projects between companies belonging to the tax group are neutral for the purposes of the relief, as they do not constitute a reimbursement of costs within the meaning of Article 18d(5) of the CIT Act.

On 29 July 2026, a regulation of the Minister of Justice comes into force which will allow basic data on each registered family foundation (RFR number, name, registered office, and NIP and REGON numbers) to be checked online via the customer service office page on the website of the District Court in Piotrków Trybunalski. The amendment will also make it possible to obtain copies, extracts, and certificates in electronic form, which should streamline the process of verifying family foundations. An entrepreneur wishing to conclude an agreement with a family foundation will still be required to obtain an extract from the register; however, this extract will now be available in electronic form.