Poland: Proposed windfall tax on liquid fuels, relaxation of procedural transfer pricing requirements; other tax developments
Windfall tax on liquid fuels proposed on profits generated between March 1, 2026, and December 31, 2026
june 16, 2026
The KPMG member firm in Poland prepared a June 2026 report summarizing recent tax developments, including:
- Proposed windfall tax on liquid fuels: A bill submitted to the Standing Committee of the Council of Ministers proposes a temporary 60% windfall tax (reduced from the initially assumed 75%) on profits generated between March 1, 2026, and December 31, 2026, from the manufacture, import, or intra-community acquisition of liquid fuels in Poland.
- Family Foundations Act review: The Ministry of Economic Development and Technology, along with the Ministry of Finance, launched a review of the Family Foundations Act, covering its first three years of operation. Comments are due by June 25, 2026.
- Proposed relaxation of procedural transfer pricing requirements: A bill currently under review proposes relaxing several procedural transfer pricing requirements.
- Clearance opinion denied for share redemption: The Head of the National Revenue Administration refused a clearance opinion for a complex sequence of share transfers and redemptions without remuneration between a private limited company and two public limited companies because it found the arrangements to be artificial.
- KSeF consultations: Following consultations on the National e-Invoicing System (KSeF), the Ministry of Finance indicated planned functionalities, including tagging invoices (e.g., "to be posted," "to be clarified"), assigning them to specific projects, and tracking revision histories. The Ministry rejected the idea that KSeF must verify the substantive correctness of invoices.
- Dividend withholding tax exemption: The Supreme Administrative Court (SAC) held that the dividend withholding tax exemption is available provided the receiving company does not benefit from a subjective (entity-level) tax exemption in its home state, even if the specific dividend income benefits from a subject-matter exemption in that state.