Poland: DAC8 and DAC9 legislation signed by president; other tax developments

The KPMG member firm in Poland prepared a March 2026 report summarizing recent tax developments, including:

• The president signed into law new rules for the reporting and automatic exchange of tax information on transactions involving cryptoassets (DAC8), as well as central filing of returns for the purposes of top-up taxation (DAC9).
• The Minister of Finance and Economy released draft regulations detailing the scope of information to be disclosed in top-up tax reports.
• Guidelines were released on the application of the value added tax (VAT) exemption for supplies of defense-related products made under contracts resulting from procurement supported by Security Action for Europe (SAFE) funds.
• The Anti-Tax Avoidance Council published an opinion regarding a series of transactions involving a closed-end investment fund (CEIF).
• The Supreme Administrative Court (SAC) held that a company may not use the pro-growth relief under Article 18eb of the CIT Act for tax-deductible costs incurred to increase profits from the sale of beers marketed under the company’s own brand but manufactured by third parties (II FSK 798/23).
• The Voivodeship Administrative Court in Wrocław held that a loan granted to a limited joint-stock partnership (spółka komandytowo-akcyjna) by its shareholder is tax-exempt under Article 9(10)(i) of the Act on the Tax on Civil Law Transactions (podatek od czynności cywilnoprawnych, or PCC) regardless of the fact that a limited joint-stock partnership is included in the partnership category under the legal definitions of the PCC Act (I SA/Wr 844/25).