Poland: Offsetting of tax losses within group; qualification for dividend tax exemption; VAT exemption for medical services

The Supreme Administrative Court recently held that:

• Tax groups are entitled to offset tax losses within a given source of income on the basis of Article 7(5) in conjunction with Article 7a(1) (second sentence) of the CIT Act, regardless of when they were formed and throughout its period of existence (case no. II FSK 703/23).
• Holding the status of beneficial owner is not a condition for benefiting from the dividend tax exemption under Article 22(4) of the CIT Act (case no. II FSK 674/25).
• Acupuncture, acupressure, and shiatsu massage services provided by specialists in Eastern medicine from Mongolia could not benefit from the value added tax (VAT) exemption under Article 43(1)(18) and Article 43(1)(19)(c) of the VAT Act because the company employing the specialists was not entered in the register of entities conducting medical activities, and that the profession of a person providing acupuncture, acupressure, or shiatsu massage services is not considered a medical profession within the meaning of the Act on Medical Activity (case no. I FSK 649/23).

In addition, the Anti-Tax Avoidance Council published an opinion concerning the sales and amortization of trademarks and three opinions regarding a series of transactions involving a closed-end investment fund (CEIF). A clearance opinion (ref. DKP2.8082.14.2025) was also published concerning the initial reduction of depreciation rates during the period of receiving state aid, followed by a subsequent increase in those rates after the state aid limit has been exhausted.

Read a February 2026 report prepared by the KPMG member firm in Poland