Poland: R&D activities; individual depreciation rate for certain non-residential premises

Summaries of recent decisions of the Supreme Administrative Court

Summaries of recent decisions of the Supreme Administrative Court

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 28 November 2023 held that the activities of a taxpayer engaged primarily in sales of specialized equipment for chromatography, spectroscopy, optics, mass spectrometry, bioanalyzer systems, and advance surface analysers could be treated as research and development (R&D).
  • The court on 23 November 2023 held (case file II FSK 247/22) individual depreciation rates under Article 22j(1) of the individual (personal) income tax law may apply to non-residential premises separated out of a hotel property, registered in the register of tangible and intangible assets, and used in business activity.

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



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