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2026 Marks the Final Year for Settling Costs of Intangible Services Subject to the Limitation

Taxpayers may include expenses incurred for the acquisition of intangible services from related entities in tax-deductible costs in full, provided that the general conditions for recognising an expense as a tax-deductible cost are met and the expenses are properly documented. This has been possible since 2022, when the Polish Deal abolished the provisions requiring the […]
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Interest on Tax Overpayments Following Compliance with an Incorrect Tax Ruling

Individual tax rulings are intended to provide taxpayers with legal certainty and protect them from the adverse consequences of an incorrect interpretation of tax legislation. However, a question arises as to whether such protection also covers a situation in which a taxpayer complied with an incorrect tax ruling, paid tax that was not due, and […]
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Depreciation and Tax-Deductible Costs Without Ownership of a Machine – What Does the Supreme Administrative Court’s Judgment Mean?

When determining the tax consequences of acquiring fixed assets, civil-law regulations may sometimes conflict with tax rules. This is particularly relevant where the parties agree to retain title to an asset until the full purchase price has been paid.   In its judgment of 25 June 2026, case no. II FSK 232/26, the Supreme Administrative […]
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