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Poland: Refund of income tax paid by Maltese subsidiary considered income (Supreme Administrative Court decision)

Refund of income tax paid by a Maltese subsidiary to its Polish parent company was considered income from participation in corporate profits

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December 19, 2024

The Supreme Administrative Court on December 10, 2024, held (case II FSK 344/22) that a refund of income tax paid by a Maltese subsidiary to its Polish parent company was considered income from participation in corporate profits.

According to the decision, under Article 7b(1)(1) of the corporate income tax law, such refunds are classified as income derived from the ownership of shares, as they provide financial benefits from the profits of the Maltese company. These amounts are linked to the Polish company's status as a shareholder in the Maltese company at the time of the tax refund, thus qualifying them as income from participation in corporate profits.

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

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