Poland: Deductibility of expenses incurred on behalf of third party; required information for individual ruling

Summaries of recent court decisions

Summaries of recent court decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following recent court decisions:

  • The Regional Administrative Court in Poznań held (case file I SA/PO 85/22) that expenses incurred by a company for a third party’s insurance of its accountants and managers are not deductible by the company because such costs relate to entities other than the company itself.
  • The Supreme Administrative Court held (case file II FSK 726/21) that a bank applying for an individual ruling potentially involving a cross-border transaction was not required to provide information with respect to foreign entities from which it borrowed funds because the bank did not possess such information for objectively justifiable reasons. However, even though the tax authority must issue the individual ruling, it can exclude from the scope of such ruling any consequences of the cross-border transaction if it actually occurs.

Read an August 2022 report prepared by the KPMG member firm in Poland


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