Poland: Retroactive changes to tax depreciation rates (Supreme Administrative Court)

Recent Supreme Administrative Court decision

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July 15, 2025

The Supreme Administrative Court held (dated July 9, 2025, case file II FSK 1372/22) that Article 16i(5) of the corporate income tax law does not directly prohibit (1) the correction of tax returns due to retroactive changes made to depreciation rates, or (2) making changes to depreciation rates for previous years.

The court found that if the legislator had intended to introduce such a restriction, they would have done so in a manner that left no room for doubt. This is because such restriction cannot be left to taxpayers’ or the tax authority’s interpretation.

Read a July 2025 report prepared by the KPMG member firm in Poland

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