Poland: Deductibility of various expenses (Supreme Administrative Court decisions)

Summaries of recent Supreme Administrative Court decisions

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January 23, 2025

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court relating to the deductibility of various expenses:

  • The court on January 14, 2025, held (case file II FSK 464/22) that a payment made by a property developer to a buyer of a building from the property developer in consideration of the buyer’s waiver of all claims related to any possible defects and flaws of the building was not deductible under Article 15(1) of the CIT Act because the expense was not incurred to gain revenue.
  • The court on January 10, 2025, held (case file II FSK 463/22) that expenses incurred by a company providing roadside assistance and claims adjustment services for securing replacement vehicles for their clients are subject to limitations on deductibility in accordance with Article 16(1)(49a) of the CIT Act even though the company does not directly use the vehicles. 
  • The court held (case file II FSK 458/22) that expenses incurred by a company for purchasing advisory services related to developing succession plans and potential intercompany transformation scenarios were not deductible because a link between the expenses and generation of revenue was not sufficiently shown.

Read the January 2025 report

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