Below we present a short summary of the most important changes in tax/business law and practice in June.
Legislation
- The Act amending the Tax Ordinance has been published in the “Journal of Laws” (item 846) – in particular changes to the MDR (including the abolition of reporting of domestic tax schemes).
- The Act amending the Tax Ordinance has been published in the “Journal of Laws” (item 825) – uniform publication of individual interpretations in matters of local taxes.
- A draft act amending the Public Health Act has been published on the website of the Government Legislation Centre – increasing the rates of the “sugar levy”.
- The Act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Flat-Rate Income Tax on Certain Income Generated by Natural Persons has been published in the “Journal of Laws” (item 779) – extension of the reporting deadline JPK_CIT to the seventh month of the following year.
- The Sejm adopted the Act on the Tax on Extraordinary Profits from the Production of Certain Liquid Fuels and their Turnover Achieved in 2026 and the introduction of a windfall tax.
- A draft act amending the Act on Consumer Rights and certain other acts – implementation of the “R2R” Directive – has been published on the website of the Government Legislation Centre.
- On the website of the Government Legislation Centre, the assumptions for the draft act amending the Accounting Act and certain other acts – implementation of simplifications in reporting (Omnibus) have been published.
- The Sejm adopted an act amending the Labour Code and the Code of Civil Procedure – including a change in the definition of mobbing and procedures for employers.
- The Sejm adopted the Act on Artificial Intelligence Systems – the organization and manner of supervising the market of artificial intelligence systems and general-purpose artificial intelligence models within the scope covered by the AI Act.
- A draft act amending the Act on Support for New Investments and Certain Other Acts has been published on the website of the Government Legislation Centre.
- The president vetoed the Crypto-asset Market Act – another attempt to comprehensively regulate the crypto-asset market.
- The Council of Ministers adopted a draft act amending the Value Added Tax Act and the Act on the Rules of Registration and Identification of Taxpayers and Remitters – extension of joint and several liability, clarifying and simplifying changes.
- The President vetoed the Act amending the Tax Ordinance and the Fiscal Penal Code Act – the issue of the statute of limitations for tax liabilities.
Practice in taxes
Income taxes and transfer pricing
- Holding companies may not benefit from the exemption under the regime of a Polish holding company when it is not possible to determine whether they indirectly hold shares or stocks through “tax haven” entities or from territories without agreements/exchange of tax information – judgment of the Supreme Administrative Court of 3 June 2026, file reference number II FSK 988/23.
- A contractual penalty paid in connection with the withdrawal from an unfavourable contract may be a cost if it was incurred in order to preserve or secure a source of revenue and does not fall within the catalogue of exclusions of the Polish CIT Act – judgment of the Supreme Administrative Court of 9 June 2026, file reference number II FSK 989/23.
- The individual depreciation rate should not be applied if the fixed asset was used by both the taxpayer and third parties before its acquisition – judgment of the Supreme Administrative Court of 18 June 2026, file reference number II FSK 581/23.
- The lease of a trademark may be taxed with a lump sum on registered income – judgment of the Supreme Administrative Court of 18 June 2026, file reference number II FSK 1023/23.
- The Tax Capital Group may apply the R+D relief if it reports income in total (even if the specific company carrying out these works reports a loss) – judgment of the Supreme Administrative Court of 18 June 2026, file reference number II FSK 1006/23.
- The Company does not settle income in the event that its insurer pays compensation to the clients affected by it – judgment of the Supreme Administrative Court of 25 June 2026, file reference number II FSK 1019/23.
- In the event of the sale of shares in a limited liability company resulting from the transformation of a general partnership, the tax costs will be the carrying amount of the assets of that company as of the date of transformation – judgment of the Supreme Administrative Court of 25 June 2026, file reference number II FSK 589/23.
International taxes
- The application of the participation exemption in the field of dividends should not be questioned if their EU recipient treats it in the country of its residence as exempt (subject, not general, exemption) – judgments of the Supreme Administrative Court of 3 and 9 June 2026, file reference number II FSK 960/25 and II FSK 1143/23.
VAT
- “Recurring” services of a shareholder to the company (Article 176 of the Polish Commercial Companies Code) do not constitute economic activity within the meaning of Article 15 of the Polish VAT Act – judgments of the Supreme Administrative Court of 9 June 2026, file reference number I FSK 1401/24 and I FSK 1449/24.
- The provision of meals as part of the “box diet” is a service subject to 8% VAT – judgment of the Supreme Administrative Court of 12 June 2026, file reference number I FSK 1561/25.
- Mistakenly failing to submit a statement on resignation from the VAT exemption for the supply of real estate eliminates the possibility of taxing this supply. The will of the parties alone is insufficient here – judgment of the Supreme Administrative Court of 23 June 2026, file reference number I FSK 1442/23.
Other
- In order to resume tax proceedings after the judgment of the Constitutional Tribunal, it is necessary to publish it in the “Journal of Laws” – the decision of the Supreme Administrative Court of 8 June 2026, ref. no. file, in particular I FSK 1272/25.
- The assessment of the expiry of the limitation period for the tax liability is to be defined on the date of filing the application for reopening the proceedings, and not on the date of issuing the decision – judgments of the Supreme Administrative Court of 9 June 2026, file reference number I FSK 1189/25 and I FSK 1270/25.
- Fines in the SENT system are in accordance with the Constitution of the Republic of Poland – judgment of the Constitutional Tribunal of 23 June 2026, file reference number SK 12/21.
- On 24 June 2026, the European Commission adopted a package of tax simplifications – the so-called “tax Omnibus”. At the heart of the package is the abolition of withholding tax on cross-border distributions of dividends, interest and royalties between EU companies. In addition, it includes solutions for the integration of CFC and Pillar II rules. The Omnibus further simplifies the rules on business financing by modernising the rules on interest limits in the Anti-Tax Avoidance Directive (ATAD). The EU also plans to merge DAC directives and reduce reporting obligations.
- The Ministry of Finance announces legislative work aimed at eliminating the solidarity of co-owners in real estate tax.
