Poland: Short-term rental permissible activity for family foundation; no right to issue corrective invoice after expiration of statute of limitations

Summaries of recent court decisions

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September 9, 2025

The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions:

  • The Voivodship Administrative Court in Gdańsk on September 2, 2025, held  (case file I SA/Gd 425/25) that the letting of cottages by a family foundation as part of short-term rental constitutes a permissible activity as referred to in Article 5(1)(2) of the Family Foundation Act and, consequently, is not subject to the 25% tax rate provided for in Article 24r of the CIT Act.
  • The Supreme Administrative Court on August 28, 2025, held (case file I FSK 1035/22) that following expiration of the statute of limitations specified in Article 70 § 1 of the Tax Code, it is not possible to issue a corrective invoice, or to account for the correction in the settlement for the period in which the corrective invoice was issued, notwithstanding any arrangement between the parties to the transaction or any obligation imposed by an ordinary court to issue a corrective invoice.

Read the September 2025 report

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