Poland: Act introducing amendments to tax code passed by lower house of Parliament; other tax developments
Other tax developments include various court decisions
June 2, 2026
The KPMG member firm in Poland prepared a May 2026 report summarizing recent tax developments, including:
- Act introducing amendments to tax code passed by Sejm: The lower house of Parliament (Sejm) passed the Act introducing over 50 amendments to the tax code, which will now to be referred to the President for signature.
- Opinion of the Anti-Tax Avoidance Council on restructuring activities: The Anti-Tax Avoidance Council published Resolution no. 11/2026, which addressed a sequence of transactions including the conversion of a limited partnership (spółka komandytowa) into a registered partnership (spółka jawna), the merger of a registered partnership with a private limited company (spółka z ograniczoną odpowiedzialnością), and the accession of a private limited company to a registered partnership.
- Harmonising rules for correcting tax ledgers: A new bill amending the Polish Tax Code was published on the Government Legislation Centre’s website. The bill lays down uniform rules governing the correction of tax ledgers kept in electronic form, as well as an obligation to submit such corrections to the tax authorities electronically. The amendments is expected to become effective on January 1, 2027, yet the bill is still under assessment.
- Settlement of expenditure on building erected on third party-owned land and VAT: The Supreme Administrative Court held that the settlement of expenditure consisting in the construction of a building on land owned by a third party, carried out upon termination of an agreement between the city and a municipal company, in consideration for the payment of a specified sum of money, constitutes a taxable supply of goods within the meaning of the VAT Act.
- CIT and family foundation’s profit-participating loans: The Voivodeship Administrative Court in Warsaw held that the receipt by a family foundation of repayment of principal together with interest under profit-participating loans, which the foundation had taken over from the founder, does not constitute an economic activity subject to CIT, provided that the foundation does not acquire any right to control the borrower, does not participate in its management and does not influence the borrower’s operational decisions.
- Remuneration adjustments and transfer pricing: The Supreme Administrative Court confirmed that remuneration adjustments made by a company, both downward and upward, in respect of the purchase of substantive and administrative support services, carried out on the basis of the “cost plus” method by aligning costs to their actual level, constitute transfer pricing adjustments within the meaning of Article 11e of the CIT Act.