Poland: Updates to proposed corporate income tax amendments; transfer pricing simplification measures adopted; other tax developments

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

• Updates to proposed amendments to corporate income tax (CIT) and individual (personal) income tax (PIT) regimes: The government published an updated version of a bill amending the CIT Act and the PIT Act (UD116) effective January 1, 2027, which would drop several previously planned measures (including those relating to the definition of a small taxpayer for CIT purposes, changes to the depreciation of fixed assets, the domestic minimum CIT, incentive schemes, the IP box regime, and certain regulations concerning leasing and corporate reorganizations), while adding rules concerning dormant accounts and bond redemptions.
• Council of Ministers adopts package of transfer pricing simplification measures: The Council of Ministers adopted a bill amending the PIT Act and the CIT Act to simplify transfer pricing reporting obligations for entrepreneurs. The proposal would also repeal income tax sanctions for payments made to bank accounts not on the “white list” or without using the split payment mechanism.
• Corporate income tax implications of property sale by mortgage administrator: The Supreme Administrative Court (SAC) on July 22, 2026, held (case file II FSK 1133/23) that a mortgage administrator does not realize income for CIT purposes on selling a property when proceeds are fully allocated to satisfying bondholder claims. The court concluded that the administrator merely performs a fiduciary function, and the economic beneficiaries remain the bondholders.
• Financing special purpose vehicle with loans is not occasional transaction for VAT purposes: The SAC on July 16, 2026, held (case file I FSK 1469/23) that long-term, interest-bearing loans to a special purpose vehicle (SPV) cannot be regarded as an occasional activity under the VAT Act. Consequently, interest turnover must be included in the VAT pro rata calculation, requiring an estimated proportion prior to generating taxable turnover.
• Research and development relief in tax group to be settled at group level: The SAC on July 16, 2026, held (case file II FSK 1128/23) that the right to claim research and development (R&D) relief is vested in a tax group (PGK) as a single taxpayer. The decision confirms that qualifying costs must be assessed across the whole group, and intra-group R&D project settlements are neutral for the purposes of the relief.