Poland: Social security liability; reduction in depreciation rates for prior years; taxable base for real estate taxes

KPMG report includes summaries of court decisions

KPMG report includes summaries of court decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions.

  • A bench of three judges of the Supreme Court on 21 February 2024 adopted resolution no. III UZP 8/23, according to which a shareholder owning 99% of the shares in a two-person private limited company is not subject to social security under Article 6(1)(5) in conjunction with Article 8(6)(4) of the Act dated 13 October 1998 on Social Insurance System.
  • The Supreme Administrative Court on 16 February 2024 held (case file II FSK 708/21) that a taxpayer has the right to reduce its depreciation rate for prior years, considering the statute of limitations on tax liabilities, to any amount (even close to zero), for selected or all fixed assets to which the straight-line depreciation method has been applied.
  • The Supreme Administrative Court on 20 February 2024 held (case file III FSK 4252/21) that the taxable base of fully depreciated structures for real estate tax purposes, according to Article 4(1)(3) of the Act on Local Taxes and Duties, is their basis for calculating depreciation as of 1 January of the year in which the last depreciation write-down was made.

Read the February 2024 report



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.