We present below a short summary of the most important changes in tax/business law and practice in November.
Legislation
- The President vetoed the Act amending the Corporate Income Tax Act – “sealing” changes for family foundations.
- The President signed the Act amending the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions – increasing CIT and reducing the bank tax for banks.
- The Act amending the Act on Value Added Tax has been submitted to the President – reducing the burden on the import of goods.
- The Act amending the Public Health Act and the Personal Income Tax Act has been submitted to the President – an increase in the sugar levy and PIT on awards.
- The Act on Excise Duty has been submitted to the President – an increase in excise duty on alcohol.
- The Act adapting the provisions of excise duty to the new Polish Classification of Activities (PKD) has been submitted to the President.
- The Act amending the Act on the System for the Management of Greenhouse Gases and Other Substances and Certain Other Acts has been submitted to the President – national “executive” regulations to the CBAM.
- The Act on General Product Safety has been submitted to the President – adaptation of the system of supervision over the general safety of products in Poland to EU regulations/new competences of authorities and increase of penalties (connected with the GPSR Regulation).
- The Act amending the Personal Income Tax Act and the Corporate Income Tax Act has been submitted to the President – eliminating the condition of the commune’s wealth with accelerated depreciation.
- The Sejm adopted the Act amending the Inheritance and Donation Tax Act – including the restoration of the deadline for reporting acquired property by members of the immediate family, if they prove that it was exceeded through no fault of their own.
- The Act on the Crypto-Asset Market has been submitted to the President – a comprehensive regulation of crypto-assets.
- The Act amending the Act on the Central Register and Information on Economic Activity and the Information Point for Entrepreneurs and the Act on Value Added Tax has been published in the Journal of Laws (item 1541) – presenting data from the list of VAT taxpayers within the existing company search engine available on the business gov pl portal.
Practice in taxes
Income taxes and transfer pricing
- A set of machines that are not industrial robots in themselves (although together they give a similar effect) are not subject to the robotization relief – judgments of the District Administrative Court in Gdansk of 4 November 2025, file reference number I SA/Gd 615-617/25.
- Expenditure on personalized gadgets does not constitute eligible costs for the expansion relief – individual interpretation of the Director of the National Tax Information of 4 November 2025, file reference number 0111-KDIPB2-1.4010.375.2025.2.ED.
- The remuneration for conducting the company’s affairs (pursuant to Article 176 of the CCC) constitutes a hidden profit in the “Estonian” CIT – individual interpretation amendment by the Head of the National Tax Administration of 7 November 2025, file reference number DOP12.8221.9.2025.
- An employer handing over a gift voucher to a former employee does not act as a remitter, but only issues PIT-11 information – individual interpretation of the Director of the National Tax Information of 12 November 2025, file reference number 0115-KDIT2.4011.514.2025.1.MM.
- Insurance covering all employees (non-individualized) does not create tax income if one cannot decide on his or her own whether he or she wants to be covered by it – judgment of the Supreme Administrative Court of 14 November 2025, file reference number II FSK 335/25.
- The recycling fee charged on “plastic bags” in retail outlets is an element of the VAT tax base – judgment of the Supreme Administrative Court of 18 November 2025, file reference number I FSK 1733/22.
- A payment cannot be considered an advance payment if it covers the entire price and no refund is provided for – judgment of the Supreme Administrative Court of 18 November 2025, file reference number II FSK 362/23.
- Income from the so-called “phantom” shares is not taxed with PIT in the source of capital income, but on general principles (tax scale) – judgment of the District Administrative Court in Gdansk of 19 November 2025, file reference number I SA/Gd 698/25.
- The lease of a private-owned trademark belongs to the source of income “lease” and may be taxed with a lump sum – judgment of the District Administrative Court in Gdansk of 19 November 2025, file reference number I SA/Gd 641/25.
International taxes
- The OECD has published guidelines on remote work from another country – chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.oecd.org/content/dam/oecd/en/publications/support-materials/2025/11/the-2025-update-to-the-oecd-model-tax-convention_c7031e1b/oecd-model-tax-convention-2025-update-key-changes.pdf.
- A double taxation treaty (with a protocol) concluded with Brazil has been published in the Journal of Laws (item 1604).
VAT
- A one-off contribution in kind of a trademark to a general partnership does not constitute a business activity for VAT purposes – judgment of the Supreme Administrative Court of 4 November 2025, file reference number I FSK 2093/22.
- In the case of comprehensive services in VAT, the economic aspect is crucial, and not the formal separation of the elements of the supply – judgment of the Supreme Administrative Court of 7 November 2025, file reference number I FSK 1898/22.
- The right to apply the 0% rate in the ICS cannot be denied just because the taxpayer does not have the documents referred to in Article 45a of EU Regulation 282/2011. It is possible to prove by other means – judgment of the CJEU of 12 November 2025, file reference number C-639/24.
Other
- A draft act on internships has been published on the website of the Government Legislation Centre – a comprehensive regulation, including the determination of remuneration for internships.
- The Council of Ministers has adopted a draft act amending acts to improve support mechanisms for electricity and heat consumers – micro, small and medium-sized enterprises will be able to provide energy sellers with information on the aid received related to the application of the maximum energy price in the second half of 2024 until 30 June 2026.
- The European Parliament has voted on the position on changes to the EUDR Regulation – including postponing the deadlines by 12 months: 30 December 2026 for large and medium-sized enterprises and 30 June 2027 for small and micro enterprises.
- In the interpretation proceedings, the authority should also interpret provisions other than the provisions of tax law, if they affect the application of the tax exemption – judgment of the Supreme Administrative Court of 4 November 2025, file reference number I FSK 1672/22.
- The President of the Office of Competition and Consumer Protection (UOKiK) has issued new explanations regarding the penalty mitigation (leniency) programme.
- Due to the reduction of NBP interest rates, the amount of interest on tax arrears will decrease from 12% to 11.5% as of 6 November 2025.
