Poland: Legislation decreasing excise duty on fuel passed by lower house of Parliament; other tax developments

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

• Legislation decreasing the excise duty on fuel passed by the lower house of Parliament
• Preliminary remarks to the bill introducing a 3% tax on selected digital services provided in Poland (including targeted advertising on digital interfaces) for taxpayers with global revenues exceeding €1 billion and domestic revenues above PLN 25 million
• Improving the Law 2026 (“Poprawmy Prawo 2026”) report on most problematic provisions (including in the areas of tax and employment law) identified by experts as requiring amendment
• Supreme Administrative Court (SAC) decisions holding that (1) losses on fixed assets located in a special economic zone, which were destroyed in an accident, must be treated as deductible costs against income from zone activities (II FSK 830/23), (2) the transitional provisions of the general anti-avoidance rule (GAAR) (II FSK 868/23) could not be interpreted as applying the GAAR solely to actions or arrangements of the taxpayer after the date of enactment, but must be applied based on tax benefits obtained by the taxpayer after such date, and (3) a company receiving dividends was not the beneficial owner for purposes of Article 22(4) of the CIT Act or the applicable treaty (II FSK 1151/25)