Poland: Remitter of dividends obligated to verify authenticity of ownership structure (Supreme Administrative Court decision)
Article 22c of the CIT Act imposed obligation to analyze the authenticity of such structures.
The Supreme Administrative Court recently held (case no. II FSK 523/23) that a remitter of dividends is obligated to verify whether the ownership structure under which such dividends are paid is genuine or artificial.
Although, in 2016, the provisions relating to dividends (Article 22(4) of the CIT Act) did not explicitly require the determination of the “beneficial owner,” Article 22c of the CIT Act imposed an obligation to analyze the authenticity of such structures.
Read a December 2025 report prepared by the KPMG member firm in Poland