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Poland: Summaries of recent Supreme Administrative Court decisions

Real estate depreciation; no VAT on free-of-charge transfers; reduction of VAT taxable amount upon lease termination; lump-sum income tax on advances

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March 13, 2025

The 乐鱼（Leyu）体育官网 member firm in Poland prepared a聽report聽that includes summaries of the following decisions of the Supreme Administrative Court:

  • The court on March 5, 2025, held (case II FSK 896/23) that real estate companies may depreciate real estate for tax purposes under Articles 15(1) and 16(1) of the CIT Act even if such property is not depreciable under the Accounting Act.
  • The court on March 4, 2025, held (case I FSK 1619/21) that the act of transferring goods free of charge between separate businesses of spouses constitutes a free-of-charge supply of goods under Article 7(2) of the Value Added Tax (VAT) Act.
  • The court on March 5, 2025, held (case I FSK 1708/21) that in the event of the expiry or early termination of a finance lease contract, the VAT taxable amount may be reduced by the value of the leased property returned.
  • The court on March 4, 2025, held (case II FSK 753/22) that a limited partnership paying advances to general partners of expected profits is not required to collect lump-sum income tax as provided for by Article 22(1) of the CIT Act.

Read a聽March 2025 report聽prepared by the 乐鱼（Leyu）体育官网 member firm in Poland

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The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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