Poland: Taxation of employee share grants; tax depreciation of real estate (court decisions)

A report that includes summaries of recent court decisions

28 November 2023

The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions issued on 21 November 2023.

The Supreme Administrative Court held (case file II FSK 1184/21) that an investment fund that paid its employees in fund shares that were subject to certain suspension and redemption periods was not required to remit advance individual (personal) income tax with respect to such compensation because the employees are not subject to tax on such compensation until repurchase or redemption of the shares.
The Voivodship Administrative Court in Warsaw held (case file III SA/Wa 1840/23) that limitations on tax depreciation or amortization deductions with respect to fixed assets to the amounts of such deductions for financial accounting purposes did not apply to a taxpayer that held real estate treated as investment property not subject to depreciation or amortization for balance sheet purposes.

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

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