Poland: Certain web services not subject to restrictions of corporate income tax law; settling costs of R&D activities

Summaries of recent Supreme Administrative Court (SAC) decisions

Summaries of recent Supreme Administrative Court (SAC) decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following Supreme Administrative Court (SAC) decisions:

  • The SAC on 28 May 2024 held (case file II FSK 1050/21) that services—consisting of providing access to a network, establishing procedures, tools and instructions, and hosting websites and intranets—are not subject to the restrictions of Article 15e(1) of the corporate income tax law. The court held that these services are purely technical and are typically provided by specialized companies (instead of employees) on a mass scale. Consequently, it is impossible to identify, from the company's point of view, any elements of consulting or management services, referred to in Article 15e(1) of the corporate income tax law.
  • The SAC on 21 May 2024 held (case file II FSK 981/21) that a company can deduct eligible costs, provided they have not previously been deducted in any form and they have not been deducted from the taxable base for income tax purposes. The company will also have the right to deduct the eligible costs specified in Article 18d(2)(1-4a) of the corporate income tax law and depreciation write-downs, but only in line with Article 18d(3) thereof related to fixed assets, provided that such costs have been/will be incurred in relation to the research and development (R&D) activities actually performed.

Read a June 2024 report prepared by the KPMG member firm in Poland

Other topics discussed include:

  • Bill amending certain acts related to granting de minimis aid
  • Tax consultations regarding WH-WCP, WPP, WCZ and WPZ templates
  • Setting different rates of excise duty for the same product and the same use depending on the territory in which the product is consumed is allowed only to extent provided by EU law (CJEU judgment)
  • Right to opt for taxation procedure in respect of income from employment cannot be granted selectively (CJEU judgment)
  • Beneficiaries may be required to pay individual (personal) income tax



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