Poland: Summaries of recent Supreme Administrative Court decisions

Exemption from withholding tax not conditional on verification of recipient’s beneficial owner status; rules governing refusal to issue clearance opinion

The Supreme Administrative Court in August 2025 held that:

The exemption from withholding tax under Article 22(4) of the CIT Act does not require verification of whether the dividend recipient is its beneficial owner within the meaning of Article 4a(29) of the CIT Act (case file II FSK 1510/22).
The refusal to issue an opinion on the application of a tax preference is not governed by the general rules set out in the Tax Code, but rather by the appropriate application, and only to the extent indicated in Article 26b(9) of the CIT Act , of those provisions of the Tax Code expressly referenced therein (case files II FSK 30/23, II FSK 31/23 and II FSK 32/23).

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

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Poland: Summaries of recent Supreme Administrative Court decisions

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