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On 28 April 2025, preliminary remarks to the bill amending the Gift and Inheritance Tax Act were added to the list of legislative work and policies of the Council of Ministers. The bill provides for, inter alia, abolishing the obligation to obtain from the head of a tax office a confirmation of being exempt from the gift and inheritance tax on acquisition of property and property rights from the next of kin, which are then subject to further trade or encumbrance, and for the simplification of the rules for determining the value of recurring free-of-charge performances for the purposes of their taxation. The bill is anticipated to be approved by the Council of Ministers in the second quarter of 2025.

On 28 April 2025, preliminary remarks to the bill amending the certain acts to simplify administration procedure and promote entrepreneurship were added to the list of legislative work and policies of the Council of Ministers. The bill provides for, among other measures, extending the concept of tacit consent to new areas, simplifying the operation of unregistered business activities, eliminating the requirement for written form - under penalty of nullity �� for copyright transfer and exclusive license contract, and exempting the Ombudsman for Small and Medium-Sized Enterprises from court fees in administrative proceedings.

Furthermore, on 30 April 2025, preliminary remarks to the bill amending the CIT Act and the PIT Act were added to the list of legislative work and policies of the Council of Ministers. The bill introduces several key changes, including: the removal of the obligation to submit an annual report on the composition of partners in a general partnership under the CIT Act, provided no changes have occurred; the elimination of the penalty of losing CIT payer status for tax groups that engage in non-arm's length transactions with related entities outside the group; and the introduction of an alternative mechanism in the PIT and CIT Acts for determining the tax payable in cases where a decision on granting investment support or a permit has been revoked.

Both bills are anticipated to be approved by the Council of Ministers later in the second quarter of 2025.

On 28 April 2025, the Ministry of Family, Labor and Social Policy announced the launch of a shorter working week pilot program. The key assumptions of the program include introducing reduced working hours while maintaining the same pay, the opportunity for pilot participants to choose the working time reduction model best suited to their organization and dedicating the first three months of the pilot to preparation and the following months to testing the solutions in practice. The rules and conditions of the pilot program are to be announced by 30 June 2025, while in the subsequent months the call will be launched. In the first year, PLN 10 million will be allocated toward implementing the program. Furthermore, a team for reduced working hours will be established at the Ministry.

On 29 April 2025, three new bills were published on the Government Legislation Centre’s website, namely:

• a bill amending the CIT Act, providing for removing the obligation to publish a report on the executed tax strategy by the largest CIT payers;
• a bill amending the VAT Act, providing for increasing the limit of the subjective VAT exemption from PLN 200,000 to PLN 240,000;
• a bill amending the National Revenue Administration Act and the VAT Act, introducing solutions enabling, inter alia, filing corrected returns after the completion of a customs and fiscal audit partially taking into account its findings.

On 30 April 2025, two draft regulations of the Minister of Finance were published on the Government Legislation Centre’s website, i.e., a draft regulation on cash registers and a draft regulation on cash registers in the form of software. The draft regulation on the cash registers specifies, among other things, the manner of keeping records of sales using cash registers and the deadline for reporting cash registers with an electronic or paper copy to the head of the tax office in order to obtain a registration number. In turn, the draft regulation on cash registers in the form of software specifies, inter alia, the use and technical requirements for cash registers in the form of software. Both draft decrees are currently assessed and are expected to enter into force on 1 July 2025.

On 5 May 2025, preliminary remarks to the bill amending the Accounting Act and the Act on Statutory Auditors, Audit Companies, and Public Supervision, and certain other acts were published on the Government Legislation Centre’s website. The goal thereof is to implement the “stop-the-clock�� directive providing for, among other things, postponing the application timelines of certain corporate sustainability reporting and due diligence requirements (CSRD). Specifically, it delays by two years the entry into application of the Corporate Sustainability Reporting Directive requirements for (second wave) large companies as well as (third wave) listed small and medium-sized businesses. The bill is anticipated to be approved by the Council of Ministers in the second quarter of 2025.

According to the judgment delivered by the CJEU on 29 April 2025 in case C-453/23, the statutory exemption from real estate tax of railway infrastructure does not constitute State aid. According to the CJEU, such an exemption may be obtained by any taxpayer who owns land, a building, or a structure forming part of railway infrastructure regardless of whether or not the taxpayer concerned carries out an economic activity and, if so, regardless of the nature of that activity. Accordingly, owners of railway sidings—even if they do not operate within the railway industry—may apply the exemption, and local government units are not authorized to deny it.

On 30 April 2025, another judgment of the CJEU on board members�� liability was published (case C-278/24). According to the judgment, a piece of national legislation which provides for a system of joint and several liability of a member or former member of the board of directors of a company for tax arrears arising during his or her term of office is compatible with the EU legislation. However, the CJEU noted that such liability is limited to tax arrears, enforcement of which against that company has proved unsuccessful in whole or in part. Furthermore, the Court stressed that exemption from that liability depends, in particular, on proof adduced by the member or former member of the board of directors that an application for a declaration of insolvency in respect of that company has been filed in due time or that the failure to file that application is not due to fault on his or her part.