Poland: Recent tax developments relating to holding structure, deduction cap for intangible services

A report that includes summaries of recent tax developments

A report that includes summaries of recent tax developments

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

Clearance opinion on forming holding structure

A clearance opinion (case file DKP3.8011.56.2021) on forming a holding structure out of limited liability companies and a joint-stock company was recently published. The joint-stock company planned to distribute dividends from its operating activities to one of the limited liability companies to support that company’s investment activities, which would be exempt from corporate income tax. The tax authority found that even though the transaction resulted in a tax benefit, such benefit was not the primary purpose, or one of the primary purposes, of the transaction. Thus, the transaction was not treated as artificial or inconsistent with the tax law.

Deduction cap for intangible services

The Supreme Administrative Court held (case file II FSK 40/20) that commercial property sales support services do not constitute intangible services for purposes of the cap on deductibility of intangible services costs.

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


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