Poland: General liability insurance premiums not deductible (Supreme Administrative Court decision)
Premiums not related to company’s revenues, but to general liability of individual managers
The Supreme Administrative Court on July 23, 2025, held (case II FSK 1402/22) that amounts of general liability insurance premiums paid for accountants and members of the company’s governing bodies were not deductible because such costs were not related to the company’s revenues, but to the general liability of the individuals engaged by the company.
Read the July 2025 report prepared by the KPMG member firm in Poland