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Poland: Summaries of recent Supreme Administrative Court decisions

Management fees not eligible for tax exemption; residential building not subject to property tax rate for premises used for business purposes

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December 3, 2025

The Supreme Administrative Court recently held that:

  • Remuneration received by the company in the form of management fees does not constitute a subsidy within the meaning of the CIT Act and thus is not eligible for the tax exemption provided under Article 17(1)(47) of the CIT Act (case no. II FSK 240/23).
  • Residential buildings (or units) owned by the company and rented out exclusively for residential use cannot be taxed at the property tax rate for premises used for business purposes specified in Article 5(1)(2)(b) of the Act on Local Taxes and Fees, even if the taxpayer makes such premises available to third parties for residential purposes in the course of its business activity (case no. III FSK 1070/24).

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

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