Poland: Summaries of recent court decisions
“Look-through” approach applicable to interest and dividends; occupation of building for VAT purposes; taxation of dividends under Estonian CIT scheme
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July 1, 2025
The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions:
- The Voivodship Administrative Court in Warsaw held (case files III SA/Wa 875/25 dated June 18, 2025, III SA/Wa 667/25 dated June 24, 2025, and III SA/Wa 665/25 dated June 25, 2025) that a “look-through approach” applies to payments of both interest and dividends to an entity that is not the beneficial owner and the tax consequences of such payments (including any obligations as a remitter) must be determined based on the entity or entities that are the actual beneficial owners of the interest or dividends.
- The Supreme Administrative Court on June 24, 2025, held (case file I FSK 542/22) that the handover of a part of a building to make it subject to fit-out works is considered a handover for use under Article 2(14) of the Value Added Tax (VAT) Act. However, occupying only part of a building does not make it occupied in whole under Article 2(14) of the VAT Act.
- The Voivodeship Administrative Court in Krakow held (case file I SA/Kr 330/25) that a company acting as a remitter of taxes on dividends under the Estonian CIT scheme must use the net profit distributed to the shareholders (without reduction for lump-sum tax payable by the company) as the lump-sum tax basis for PIT taxation of the shareholders.
Read the June 2025 report