Poland: Proposed changes to tax verification activities; other tax developments
Recent developments address tax procedure, VAT, real estate tax, capital gains, and Estonian CIT.
October 13, 2026
The KPMG member firm in Poland prepared an October 2026 report summarizing recent tax developments, including:
- Proposed changes to tax verification activities: The government published assumptions for proposed amendments to the Tax Code that would make various changes to tax verification, appeals, taxpayer protections, interest, security, and related procedures, with adoption planned for the first quarter of 2027.
- No retroactive application of triangulation simplification when “reverse charge” is added late: The General Court held (T-773/25) that adding the “reverse charge” notation to invoices several years after the supplies were made does not retroactively allow application of the VAT triangulation simplification.
- Temporary break in letting does not preclude highest real estate tax rates: The Supreme Administrative Court (SAC) held (III FSK 876/25) that properties used in a company’s letting and property-management business remain subject to the highest real estate tax rates during a temporary lack of tenants caused by market conditions.
- Actual export determines eligibility for 0% VAT rate: The SAC held in several recent cases that eligibility for the 0% VAT rate depends on the actual export of goods outside the EU, which may be established using reliable evidence other than an electronic customs message.
- Transfer of SCSp shares under datio in solutum gives rise to capital gains revenue: The SAC held (II FSK 1340/23) that transferring shares in an SCSp (a type of Luxembourg company) to a shareholder under a datio in solutum arrangement to satisfy an obligation to pay a dividend or consideration for share redemption gives rise to capital gains revenue for the company.
- Receipt of certain in-kind contributions can preclude eligibility for Estonian CIT: The SAC held (II FSK 1309/23) that receipt of an in-kind contribution of an enterprise, an organized part of an enterprise, or qualifying assets can temporarily prevent a company from opting for Estonian corporate income tax (CIT).
- Temporary exclusion from Estonian CIT applies to entities receiving certain in-kind contributions: The SAC held (II FSK 1300/23) that the temporary exclusion from Estonian CIT may apply to an entity receiving an in-kind contribution but does not apply when the contribution is not an enterprise, an organized part of an enterprise, or assets thereof.