Poland: Proposed changes to tax rulings regime; other tax developments

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

• Proposed changes to tax rulings regime: Key assumptions for amendments to the Tax Code were published that would introduce a five-year validity period for individual tax rulings, with a simplified and free renewal procedure. The proposals would also extend the validity of withholding tax (WHT) opinions from 36 months to five years, broaden the protective effect of individual and general tax rulings, and enhance the role of established tax authority interpretative practice. Transitional rules would apply to existing rulings.
• Proposed amendments to family foundation taxation: Key assumptions for amendments to the family foundation regime were published on August 6, 2026. The proposals would condition preferential tax treatment on holding assets for at least 36 months, limit the use of tax-transparent entities, bring family foundations within the scope of controlled foreign corporation (CFC) rules, and increase the tax rate under Article 24q of the Corporate Income Tax Act from 15% to 19%. The proposals would also extend the personal income tax exemption to benefits received by descendants of founders’ siblings.
• Updated power of attorney forms proposed: A draft regulation would update the general power of attorney (PPO-1) and OPO-1 forms to reflect Tax Code amendments becoming effective on October 1, 2026. The changes would clarify rules for service addresses, expand attorneys’ authority to report changes to powers of attorney, and align the forms with the electronic delivery system.
• New tax ruling application forms published: Regulations published in the Journal of Laws introduce new application forms for individual tax rulings (ORD-IN) and general tax rulings (ORD-OG), effective September 4, 2026. Applicants involved in certain cross-border transactions would be required to provide additional identification information, while references to ePUAP mailbox addresses and electronic service addresses have been removed.
• E-Tax Office delivery requires actual receipt: The Supreme Administrative Court (SAC), sitting as a panel of seven judges, held that placing a document in an agent’s e-Tax Office account does not by itself constitute effective service. The court held that service occurs only when the document is actually downloaded by the recipient and that the burden of proving effective service rests with the tax authority.
• Parcel lockers not automatically subject to property tax: The SAC held that parcel lockers cannot automatically be classified as non-building structures subject to property tax. The court emphasized that classification depends on the technical characteristics and installation of each device and that tax authorities must assess installations individually.
• Broad interpretation of intermediary services for VAT exemption: The SAC held that intermediary services for purposes of the VAT exemption for financial services include activities aimed at bringing parties to the point of concluding a contract and do not require negotiation of all contractual terms. The court also confirmed that a subcontractor performing only part of the factual activities connected with a contract does not qualify as an intermediary.