���㣨Leyu����������

On 12 May 2025, the Act on Labor Market and Employment Service and the Act on the Conditions of Permissibility of Employing Foreigners in the Territory of the Republic of Poland were published in the Polish Journal of Laws. The Acts offer a comprehensive regulatory framework for the Polish labour market and principles of employing foreigners. The new regulations are to enter into force on 01 June 2025.

Furthermore, on 14 May 2025, the Senate passed unamended the Act amending the Act on Extraordinary Measures related to Removing the Effects of Floods and certain other acts, providing for supplementary support to individuals and businesses affected by the flood of September 2024. The Act now moves to the President.

Finally, on 14 May 2025, the Senate made amendments to the Act amending certain acts to deregulate commercial and administrative law and improve rules for developing economic law, simplifying the rules of running business activities. The act is now to be re-submitted before the Sejm.

On 16 May 2025, a bill amending the Polish Fiscal Penal Code and the Polish Tax Code was published on the Government Legislation Centre’s website. The bill provides for, among other things: a reduction in the maximum number of daily fine rates imposed for tax offenses of a formal nature, i.e. relating to documents in the form of statements and information required to be submitted under tax regulations, and the repeal of the provision penalizing the failure to appoint a person to calculate and collect taxes in connection with the removal of the obligation in question from the Polish Tax Code.

The stage of legislative work can be checked at:

On 13 May 2025, the bill amending the Polish Tax Code was passed by the Polish Council of Ministers. The second bill proposes extending the principle of "in dubio pro tributario" (i.e., resolving doubts in favour of the taxpayer) to situations where there are irresolvable uncertainties regarding the facts of a case. At the same time, exceptions to the above rule will apply in certain cases, including (but not limited to) situations where the proceedings involve parties with conflicting interests or where the outcome directly affects the rights of others; where separate legal provisions require a party to prove specific facts; where there is a compelling public interest, including significant state interests, at stake; or where the proceedings have been initiated upon motion. New regulations are to enter into force 14 days after publication in the Polish Journal of Laws. Now the bill will move to the Sejm.

On 13 May 2025, a bill amending the act on procedure of administrative courts was published on the Government Legislation Centre’s website. The bill provides, inter alia, for: the abolition of the requirement to submit to the court a document confirming the power of attorney (or a certified copy thereof) where the court can verify the authorization through an electronically accessible list or register; the ability to file pleadings with the court via any postal operator; and the exclusion of the right to file a cassation appeal by a social organization acting as a participant with the rights of a party. The bill is anticipated to be approved by the Council of Ministers in the second quarter of 2025.

On 13 May 2025, it was announced that the Head of the National Revenue Administration issued a clearance opinion dated 16 April 2025 (case file DKP3.8082.5.2024) on a sequence of transactions performed by a family foundation. According to the Head of the National Revenue Administration, the possible tax benefits, in the form of non-occurrence of CIT liability, do not contravene the provisions or intent of the CIT Act (in particular, Article 6(1)(25) thereof and the purpose of establishing family foundations). However, the authority noted that obtaining a tax benefit is the primary or one of the primary purposes behind performing the transaction, because the applicant's use of the institution of a family foundation (a tax-exempt entity) shows that the applicant's intention is to achieve tax benefits. Nonetheless, the Head of the National Revenue Administration stated that the applicant's actions should not be regarded as artificial, as it is reasonable to pursue the most advantageous method of ensuring a secure generational transfer and protecting successors, including through the use of a family foundation. As a result, the Head of the National Revenue Administration issued a clearance opinion.

On 13 May 2025, a conference entitled “Top-up taxation: current status and plans of the Ministry of Finance�� was held by the Ministry of Finance. At the conference, consultations on amendments to the R&D relief scheme and adjusting it to the requirements of the global minimum tax were announced. The Ministry currently works on amendments to the Top-up Tax Act, so that it reflects not only the OECD 2024 and 2025 guidelines, but also taxpayers�� opinions. The amendments are to cover, inter alia, issues related to deferred tax and relaxation of requirements as to the application of a single accounting standard (and limiting the application of international accounting standards to consolidated statements). Additionally, a review of how the rules of top-up taxation operate in practice was announced.

According to the judgment delivered by the Supreme Administrative court on 15 May 2025 (case file I FSK 213/22), cooperation with subcontractors and subsidiaries alone does not mean that an entity runs business operations in a given country, which would result in creation of a fixed establishment under VAT rules. According to the Court, for it to happen, existence of technical and personnel resources must be proven. Consequently, the authority should demonstrate that the company either possesses or exercises control over the necessary technical and human resources, or at the very least, has access to such facilities to the extent that it can issue instructions regarding the running of its activities within the country.

According to the judgment of the Supreme Administrative Court dated 13 May 2025 (case file III FSK 1068/22), the insurance premiums paid by the employer, at the moment of their disbursement, will constitute for the insured employee revenue from the employment relationship referred to in Article 12(1) of the PIT Act in the amount of the premiums paid. At the same time, the Supreme Administrative Court noted that the premiums are not subject to exemption referred to in Article 21(1)(4) of the PIT Act, since the disbursement does not give rise to taxable revenue, as it relates to the funds taxable at the moment the premiums were paid in.

According to the judgment of the Supreme Administrative Court dated 13 May 2025 (case file III FSK 144/24), when the available amount of exemption from the tax on civil law transactions (Article 9(2) of the Act on Civil Law Transactions) exceeds the amount stipulated in Article 2(3) of the Commission Regulation (EU) No 1408/2013, the exemption may be granted up to the available limit of the de minimis aid. The Court emphasized that the primary objective of the Regulation is to prevent the State from granting aid exceeding the specified threshold; therefore, there is no impediment to an entity receiving aid in an amount that complies with that limit.

According to the judgment delivered on 14 May 2025 by the Voivodship Administrative Court in Warsaw (case file III SA/Wa 2743/24), in the event of the assignment of a financial leasing contract resulting in a change to the originally invoiced remuneration, the original invoice issued to the former lessee must be corrected. According to the Court, such in such a scenario, a supply of goods for the purposes of the VAT system takes place. Furthermore, the Court emphasized that the correction should also lead to an adjustment of input tax, which must be made by the entity that originally deducted it, namely, the former lessee.