Poland: Proposed changes to transfer pricing regulations; other tax developments
Other tax developments address Estonian CIT and special economic zone exemption.
October 20, 2026
The KPMG member firm in Poland prepared an October 2026 report summarizing recent tax developments, including:
- Proposed changes to transfer pricing regulations: The government on October 16, 2026, published draft amendments to the transfer pricing regulations that would (1) introduce specific rules for financial transactions and (2) clarify the provision on compensating adjustments and align the concept more closely with the OECD guidelines. The draft amendments are currently in the consultation stage, with an expected effective date of January 1, 2027.
- Acquiring company subject to 24-month exclusion from right to elect Estonian CIT: The Supreme Administrative Court (SAC) held (II FSK 1377/23) that the 24-month exclusion from the right to elect lump-sum tax on company income also applies to an acquiring company in a merger by acquisition. Consequently, it may not elect Estonian CIT immediately after acquiring another company.
- Compensation for energy costs may qualify for special economic zone (SEZ) exemption: The SAC held (II FSK 1431/24) that compensation awarded by the President of the Energy Regulatory Office in respect of electricity costs may constitute income from activities carried on in an SEZ. If the electricity is used directly to manufacture products at a plant operating in the SEZ under a permit, the compensation remains connected with the zone-based activity and qualifies for the corporate income tax exemption under Article 17(1)(34) of the Corporate Income Tax Act.