Poland: Preferential corporate rate; residential depreciation repeal; deductibility of certain expenses

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

19 July 2023

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

The court on 13 July 2023 held (case file II FSK 119/23) that all revenues obtained—including tax-exempt subsidies and excluding only capital gains—must be included for purposes of determining whether the revenue threshold for purposes of the preferential 9% corporate income tax rate is surpassed.
The court on 13 July 2023 held (case file II FSK 119/23) that repeal of the ability to depreciate residential premises brought by amendments to Article 22c of the PIT Act, which was prospective and included a one-year delay, was not in breach of taxable persons’ acquired rights.
The court on 6 July 2023 held (case file II FSK 80/21) that the taxpayer was not entitled to deduct a contribution made to the city to support construction of a road positively influencing transport connections to a real estate project being undertaken by a related partnership because the expenses benefited the partnership, another taxable person, and not the taxpayer.
The court on 6 July 2023 held (case file II FSK 79/21) that submitting a correctly filled bankruptcy petition and paying fees due was not sufficient to meet the conditions for deducting a discharged loan because the court may reject or dismiss the bankruptcy petition. The loan must be discharged by the court during bankruptcy proceedings.

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

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