Poland: Insurance services not guarantee services subject to lump-sum tax (Supreme Administrative Court decision)

A Supreme Administrative Court decision concerning insurance services not guarantee services subject to lump-sum tax

Insurance services not guarantee services subject to lump-sum tax

The Supreme Administrative Court on 1 September 2023 held (case file II FSK 2510/20) that insurance services are not similar to guarantee services to such an extent that they are subject to lump-sum tax under Article 21(1)(2a) of the CIT Act.

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


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