Poland: Scope of debt financing expenses; taxation of cross-border employee (Supreme Administrative Court decisions)

A report that includes summaries of recent decisions of the Supreme Administrative Court

A report that includes summaries of recent decisions of the Supreme Administrative Court

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court:

  • The court on 3 March 2023 held (case file II FSK 1956/20) that costs associated with an operating lease of vehicles did not constitute debt financing expenses and thus must be limited. The court concluded that debt financing expenses include any expenses related to obtaining funds and to using those funds, but does not include expenses related to obtaining items.
  • The court on 7 March 2023 held (II FSK 2029/20) that a Polish tax resident working for a Polish branch of a German company was entitled to exclude income earned for work performed during business trips in Germany that was subject to German individual (personal) income tax.

In addition, the report includes a summary of a clearance opinion of the Head of the National Revenue Administration (NRA) (case file DKP3.8082.4.2022, dated 22 December 2022, and published 24 February 2023) relating to making new investments in industrial automation.

Read a March 2023 report prepared by the KPMG member firm in Poland


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