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

Share
July 31, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline