Poland: Excise duty on leased cars; taxation of employee accommodation benefits; taxation of family foundation

Summaries of recent court decisions

Summaries of recent court decisions

Article Posted date 21 May 2024

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

  • The Supreme Administrative Court on 14 May 2024 held (case I GSK 1166.30) that a Czech company leasing cars to make them available to its employees working for its Polish branch did not have an obligation to pay excise duty.
  • The Supreme Administrative Court on 9 May 2024 held (case II FSK 951/21) that accommodation benefits provided by an employer posting a worker to another EU member state did not create revenue for the worker under Article 12(1) in conjunction with Article 11(1) of the PIT Act because identical benefits were also provided by the employer to workers posted outside the EU. Rather, such accommodation benefits are deemed incurred in the interest of the employer, and as such, do not constitute free-of-charge benefits for the employees.
  • The Regional Administrative Court in Poznań on 14 May 2024 held (case I SA/Po 152/24) that an in-kind contribution of real estate by a family foundation to a to private limited company (spółka z o.o.) did not create any taxable income for the foundation.

Read the May 2024 report

 

 

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