Poland: Summaries of recent Supreme Administrative Court decisions
Employee income from accident insurance; “first occupancy” under VAT Act; partnership filing obligation
Share
December 1, 2025
The Supreme Administrative Court recently held that:
- Covering employees under an employer-funded unnamed personal accident insurance policy does not give rise to employment income subject to individual (personal) income tax. The court emphasized that entering into such an insurance policy is primarily in the employer’s interest, since in the event of a workplace accident compensation is paid by the insurer, thereby eliminating or reducing the employer’s obligation to cover the loss. The employee has no possibility to opt out of the insurance or obtain it on individually negotiated terms and therefore cannot be considered to benefit from it voluntarily (case no. II FSK 335/25).
- Under Article 2(14) of the Value Added Tax (VAT) Act, “first occupancy” means the moment the property is made available for use, which in the case at hand was the moment the property was transferred to the purchase, not when the purchase later entered into lease agreements.
- Submitting the CIT‑15J form within 14 days of registering a registered partnership does not release it from the obligation to file this information in subsequent financial years, even if no changes have occurred in the composition of the partners. A registered partnership must submit the CIT‑15J form before the beginning of each financial year to maintain tax transparency and avoid being subject to corporate income tax. This requirement will change only as of January 1, 2026, when under the amendment of June 25, 2025, registered partnerships will no longer be required to file the CIT‑15J form if the information previously submitted remains valid (case no. II FSK 327/25).
Read a November 2025 report prepared by the KPMG member firm in Poland