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On 21 March 2025, a clearance opinion (case file DKP1.8082.5.2024) on merger through acquisition of a subsidiary was published. According to the Head of the National Revenue Administration, although the transaction can bring a tax benefit in the form of non-occurrence of CIT liability and an opportunity for the acquiring company to use state aid in the form of exemption for conducting business activity in a special economic zone, the arguments put forward in the application justify the reorganization activities carried out, both from a business, organizational and economic point of view. It was also noted that there were no reasons to assume that the tax benefits indicated in the application would be contrary to the subject or purpose of tax law or any of its provisions. Furthermore, based on the presented description of the planned activity, the statutory premises of the artificial mode of operation cannot be identified. Consequently, in line with Article 119y(1) in conjunction with Article 119a(1) of the Polish Tax Code, the Head of the National Revenue Administration issued a clearance opinion.

On 18 March 2025, the European Commission issued an implementing regulation laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorized CBAM declarant. It sets out detailed rules for the submission of applications as well as the criteria and procedures for adjusting the information provided and revoking the status of authorized declarant.

 This Regulation should apply from 28 March 2025, however, an authority responsible for processing applications in Poland has yet to be established before the application process can begin. A bill establishing such a body is still under assessment process.

On 10 March 2025, a draft regulation of the Minister of Finance amending the regulation on goods the carriage of which is covered by the monitoring system for road and rail transport of goods and trade in heating fuels. Its goal is to cover clothing and footwear imported from third countries by the System for Electronic Transport Supervision (SENT). This may bring additional requirements for carriers, shippers and consignees, such as, inter alia, reporting freight shipments to the electronic SENT register as well as supplementing and updating it via the PUESC online platform. A fine of up to 46% of the gross value of the non-declared goods, not lower than PLN 20 thousand, may be imposed on entities that fail to meet their monitoring requirements. The regulation is still under consultation, ending on 26 March 2025.

More information on this topic (in Polish) can be found in ���㣨Leyu���������� Tax Alert: Nowe obowiązki dla branży odzieżowej - ���㣨Leyu���������� Poland

As of 1 April 2025, the obligation to have an e-Delivery address extends to another group of entities, i.e., companies entered in the National Court Register [Polish: Krajowy Rejestr Sądowy, KRS] before 1 January 2025.

When applying for making changes to a KRS entry, companies will have to give their e-Delivery address, if they have created one, or provide the data needed to create it through the KRS. Entries made by a judicial clerk will be automatically transferred to the Electronic Address Database [Polish: Baza Adresów Elektronicznych, BAE].

On 18 March 2025, the Act amending the Act on Excise Duty, the Public Health Act, and certain other acts was promulgated. The act provides for extending the excise duty regime to new product categories, i.e., nicotine pouches and other nicotine products, as well as covering them with the excise duty roadmap. Other amendments include extension of the definition of novel tobacco products, imposing excise duty on devices and sets of parts for vaping and increasing the levy on the liquids in single-use e-cigarettes. New regulations enter into force on 1 April 2025.

By 31 March 2025, CIT companies must pay the domestic minimum tax for 2024 for the first time. The 10% levy applies to companies with low profitability (profit of up to 2% of revenue) and those that have incurred loss, regardless of their size.

According to the judgment issued by the Supreme Administrative Court on 19 March 2025 in case II FSK 856/22, by virtue of Article 16i(5) of the CIT Act, taxable persons may adjust depreciation rates starting from the month in which fixed assets were entered in the registered or from the first month of a new taxable year. This provision does not preclude making retroactive changes to the depreciation rate, despite the tax authorities�� efforts to restrict this right. In fact, companies may adjust their returns not only because of errors made, but also when they decide that such a change may bring benefits. The tax authority can, however, evaluate the rationale and impact of such adjustments.

According to the judgment of the Supreme Administrative Court issued on 19 March 2025 in case III FSK 3/25, the legislator uses two different notions: ‘association of land with business activity�� and ‘use of land to run business activity��, which do not convey the same meaning. According to Article 7(1)(9) of the Act on Local Taxes and Fees, tax exemptions cover flood embankment structures, land under flood embankments and land between embankments, excluding land used to run business activity. The ‘use of land�� means that the land is directly used to run a business. In other words, economic activity is actually taking place on this land. However, if the land is only in the business owner’s possession and is not used in their business activities, it may be covered by the real estate tax exemption.

According to the judgment of the Supreme Administrative Court rendered on 18 March 2025 in case II FSK 246/24, if a real estate company treats its fixed assets categorized into group 1 of fixed assets as assets depreciable under accounting regulations, it must observe the limits on depreciation write-offs provided for by Article 15(6) of the CIT Act. However, if the company treats real estate as investment property, meaning that it is valued at its market value and is not depreciable under accounting regulations, such limits do not apply.

According to the judgment of the Supreme Administrative Court issued on March 18 in case II FSK 805/22, the reimbursement of accommodation expenses and costs associated with the use of private vehicles for work, incurred by employees while carrying out official duties assigned by the Marshal’s Office, constitutes a fringe benefit provided by the employer. As a result, it is considered taxable revenue from employment under Article 2(1) of the PIT Act. Costs related to the use of a private vehicle are not exempt from taxation under Article 21(1)(23b) of the PIT Act, as they are not regulated by a separate law. However, the reimbursement of accommodation expenses may qualify for tax exemption under Article 21(1)(19) thereof.