Skip to main content

Poland: Application of Estonian CIT regime; taxation of gain from real estate as income from non-agricultural business activity

Summaries of recent Supreme Administrative Court decisions

Share
march 4, 2026

The Supreme Administrative Court recently held that:

  • Expenses financed from profits generated in years preceding election of the Estonian CIT regime are not subject to Estonian CIT (case file II FSK 733/23).
  • Gain from a sale of real estate never used in any business activity was not taxable as income from non-agricultural business activity under Article 10(1)(3) of the PIT Act (case file II FSK 734/23).

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline