This is a page for the tag Supreme Administrative Court of Poland (NSA)
Estonian CIT rulings in Poland – Supreme Administrative Court (NSA) on dividends, hidden profits and bond contributions
Recent Estonian CIT rulings in Poland by the Supreme Administrative Court (NSA) clarify several important aspects of the Polish lump-sum corporate taxation regime. When dividends are distributed, PIT must be calculated on the full amount of profit allocated to the shareholder, while the company’s Estonian CIT liability is accounted for... Read More →
Cloud services and withholding tax in Poland – Supreme Administrative Court of Poland (NSA) rulings on server infrastructure
A Polish company purchasing hosting or cloud capacity from a foreign provider should not assume that the payment falls outside withholding tax (WHT Poland). In its judgment of 4 March 2026, case no. II FSK 757/23, the Supreme Administrative Court of Poland (NSA) held that a server used for business... Read More →
Withholding tax on dividends in Poland – latest position of the Supreme Administrative Court of Poland (NSA)
The latest case law of the Supreme Administrative Court of Poland (NSA) clarifies several important conditions governing the withholding tax on dividends in Poland. The NSA has confirmed that a dividend recipient benefiting from an income-specific exemption in its country of residence does not, in itself, prevent the application of... Read More →
CIT bad debt relief in Poland and instalment payments – Supreme Administrative Court of Poland (NSA) ruling
For CIT bad debt relief in Poland, where a large enterprise pays an amount owed to a micro, small or medium-sized enterprise in instalments, splitting the payment does not allow the statutory 60-day payment period to be extended. The Supreme Administrative Court of Poland (NSA) confirmed this in its judgment... Read More →
In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?
In Poland, a buyer that has already deducted VAT from an original invoice should generally reduce input VAT in the period in which it receives an in-minus corrective invoice. It should not automatically reopen the period in which the original purchase was reported. For structured corrective invoices issued through the... Read More →
Employee commuting cost reimbursement in Poland: when does it create taxable income?
In Poland, a cash allowance or reimbursement covering an employee’s ordinary commute between home and their fixed workplace generally constitutes taxable employment income. Employer-organised bus transport may qualify for a specific personal income tax exemption, but the exemption depends on the type of vehicle and the way the benefit is... Read More →
Transfer pricing documentation and Estonian CIT in Poland – what the Supreme Administrative Court of Poland (NSA) ruling means for companies
Companies that have chosen the lump-sum taxation on corporate income in Poland, commonly referred to as Estonian CIT, still need to analyse their transfer pricing obligations. The issue of transfer pricing documentation and Estonian CIT is particularly important for companies operating within capital groups, companies with foreign shareholders and businesses... Read More →
VAT deduction in investment projects in Poland: when a loan is not an ancillary transaction
VAT deduction in investment projects in Poland may be more complex than it initially appears, especially when a company incurs significant investment costs while also carrying out activities exempt from value added tax (VAT), such as granting interest-bearing loans to other entities within the same group. In practice, businesses often... Read More →
Remote work from Poland and permanent establishment risk for foreign companies – Supreme Administrative Court of Poland (NSA) judgment
A permanent establishment in Poland is one of the key tax issues foreign companies should assess when hiring employees who work remotely from Poland. A judgment of 28 October 2025 issued by the Supreme Administrative Court of Poland (Naczelny Sąd Administracyjny, NSA) confirmed that an employee working from a private... Read More →
Contractual penalties and tax-deductible costs in Poland – a ruling by the Supreme Administrative Court of Poland (NSA)
Contractual penalties and tax-deductible costs in Poland are an important issue for businesses performing services, deliveries, construction projects and long-term contracts. The latest case law of the Supreme Administrative Court of Poland (NSA) confirms that not every contractual penalty is automatically excluded from tax-deductible costs. If a penalty is charged... Read More →
