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Learn morePoland: Sublicense receivables treated as capital assets; taxation of refunds from employee capital plans
Summaries of recent Supreme Administrative Court decisions
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 24 January 2024 held (case II FSK 1937/23) that sublicense receivables must be treated as revenue from capital gains, whether or not the underlying intangible property (IP) constitute amortizable intangible assets.
- The court on 18 January 2024 held (case file II FSK 435/21) that for purposes of determining the amount of a refund from an employee capital plan (ECP) before the ECP participant reaches the age of 60 that is subject to income tax, all ECP contributions (including those made by the employee, employers, and the Labor Fund) are treated as costs.
Read a January 2024 report prepared by the KPMG member firm in Poland
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