Below we present a short summary of the most important changes in tax/business law and practice in August.
Legislation
- A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Flat-Rate Income Tax on Certain Revenues Generated by Natural Persons has been published on the website of the Government Legislation Centre – extension and clarification of the robotisation relief, elimination of the expansion relief, changes in PIT reliefs.
- A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Flat-Rate Income Tax on Certain Revenues Earned by Natural Persons has been published on the website of the Government Legislation Centre – an increase in CIT, the introduction of an additional PIT threshold, changes in the scope of the lump sum income tax and the solidarity levy.
- A draft decree on exemption from the obligation to keep and send records of fixed assets and intangible assets under the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – exemption from the obligation to keep and send JPK_ST_KR for the years 2026-2028. Similar changes are to apply to PIT.
- A draft act amending the Personal Income Tax Act and the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – “sealing” changes for family foundations.
- The Act on Personal Investment Accounts has been published in the “Journal of Laws” (item 1098).
- Draft decrees amending the decrees on the exemption of the obligation to collect WHT have been published on the website of the Government Legislation Centre – extension of exemptions in WHT for “technical payers” by two years.
- The assumptions for the draft decree on the amount of the minimum wage for work and the amount of the minimum hourly wage in 2027 have been published on the website of the Government Legislation Centre.
- The Senate has introduced significant amendments to the Act amending the Act on Value Added Tax and the Act on the Rules of Registration and Identification of Taxpayers and Remitters – extension of joint and several liability, clarification and simplification changes. Now the Act will return to the Sejm.
- The assumptions for the draft Act on the Tax Ordinance and some other acts have been published on the website of the Government Legislation Centre – changes in the scope of individual interpretations and WHT clearance opinions.
- The assumptions for the draft act on the Tax Ordinance have been published on the website of the Government Legislation Centre – Director of the National Tax Information as the authority issuing interpretations in scope of local taxes and fees.
- A draft act on a compensatory tax on certain services has been published on the website of the Government Legislation Centre – the introduction of the so-called digital tax (DST).
- The Act amending the Labour Code and the Code of Civil Procedure has been published in the “Journal of Laws” (item 1046) – including the change in the definition of mobbing, procedures at employers.
- A draft act on the performance of work through digital labour platforms has been published on the website of the Government Legislation Centre – the implementation of the so-called “platform directive”.
- The Council of Ministers has adopted a draft act on restrictive measures – it is to comprehensively organize the rules for the application of EU and national sanctions in Poland.
Practice in taxes
Income taxes and transfer pricing
- It is possible to keep joint records of income exempt from a zone permit and a decision on support (PSI) – judgment of the Supreme Administrative Court of 4 August 2026, file reference number II FSK 1160/23.
- It is the value of mutual guarantees that determines the equivalence of benefits – in the context of income from gratuitous benefits (judgment of the Supreme Administrative Court of 12 August 2026, file reference number II FSK 1433/23).
- Management services provided by a member of the management board exclude lump-sum taxation in PIT – judgment of the Supreme Administrative Court of 25 August 2026, file reference number II FSK 1216/23.
International taxes
- The fact that the EU recipient of dividends treats it as exempt income does not exclude the application of the participation exemption in WHT if it does not benefit from the subjective exemption – judgments of the Supreme Administrative Court of 16 August 2026, file reference number II FSK 1400/23, II FSK 1518/23, II FSK 1519/23 and II FSK 1520/23.
VAT
- If a corrective invoice changes only the formal data, and not the tax base or the data in the record part, there is no obligation to correct the SAF (JPK_V7) – individual interpretation of the Director of the National Tax Information of 6 August 2026, file reference number 0114-KDIP1-3.4012.351.2026.2.LM).
- The penalty for early termination of the agreement is subject to VAT if it is equivalent to the remuneration for the lease – amending interpretation of the Head of the National Tax Information of 6 August 2026, file reference number DOP7.8101.10.2025.FMLM.2.
- An examination service purchased from an external entity is not subject to VAT exemption for educational services – judgment of the Supreme Administrative Court of 19 August 2026, file reference number I FSK 2027/23.
Other
- The delivery of a letter to the attorney by the e-Tax Office does not prejudge the effective service (especially the fiction of service). However, the receipt of the letter causes this effect – the judgment of a panel of seven judges of the Supreme Administrative Court of 3 August 2026, file reference number I FPS 1/26.
- A closed railway line cannot benefit from the real estate tax exemption – judgment of the Supreme Administrative Court of 4 August 2026, file reference number III FSK 464/26.
- The mere fact that the landlord conducts business activity does not mean that their premises are taxed at the highest real estate tax rate – judgment of the Supreme Administrative Court of 12 August 2026, file reference number III FSK 660/25.
