Poland: Deductibility of taxpayer’s own loans contributed to company; limitations on real property depreciation (court decisions)
Summaries of recent court decisions in Poland
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April 16, 2025
The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions:
- The Constitutional Tribunal on April 8, 2025, held (case file SK 53/21) that Article 22(1e)(3) of the PIT Act, which provides that a taxpayer cannot deduct the amount of loans with respect to which the taxpayer is the lender that the taxpayer contributes to a company, was unconstitutional because it resulted in different treatment between the taxpayer’s own loans and those that the taxpayer purchased and then contributes to a company, which the taxpayer would be allowed to deduct.
- The Supreme Administrative Court on April 3, 2025, held (case file II FSK 756/23) that the limitations on real property depreciation under Article 15(6) of the CIT Act apply only to taxpayers taking depreciation write-offs in line with accounting regulations. Taxpayers not taking depreciation write-offs in line with accounting regulations may continue using the tax depreciation method initiated after January 1, 2022.
Read the April 2025 report