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Poland: Revised bills amending PIT and CIT Acts; other tax developments

Other tax developments include new bill amending Tax Code

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March 25, 2026

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

  • Revised bills amending Personal (Individual) Income Tax (PIT) and Corporate Income Tax (CIT) Acts, including changes to the Estonian CIT regime
  • New bill amending Tax Code
  • Overview of administrative courts’ activities in 2025
  • Report on Polish tax cases before the Court of Justice for the EU (CJEU), 2004-2025
  • Clearance opinions on share swapping, sequence of activities involving family foundation, and sequence of transactions involving family foundation
  • Anti-Tax Avoidance Council opinion on structures relying on closed-end investment funds
  • Supreme Administrative Court (SAC) decisions holding that (1) transactions carried out as a core element of the taxpayer’s business activities (in this case, financing subsidiaries by grating loans) cannot be treated as occasional (ancillary) activities (I FSK 1210/23), and (2) the provision by an employer of free transport to work for employees generates employment income to the employees (II FSK 775/23)

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