We present below a short summary of the most important changes in tax/business law and practice in December.
Legislation
- The act amending the Act on the Agricultural Protection Fund and certain other acts has been published in the “Journal of Laws” – including the transition to annual (instead of quarterly) settlement of the fee.
- The amendment to the Act on health care services financed from public funds and certain other acts has been published in the “Journal of Laws” (item 1915) – the minimum contribution base will be reduced to 75% of the minimum wage.
- The Act amending the Act on Packaging and Packaging Waste Management and Certain Other Acts (item 1911) has been published in the Journal of Laws – i.a. the postponement of the deposit system to 1 October 2025.
- The Decree on exemptions from the obligation to keep records of sales with the use of cash registers has been published in the “Journal of Laws” (item 1902) – a catalogue of exemptions for 2025 and 2026.
- The Act amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and Certain Other Acts has been published in the “Journal of Laws” (item 1863) – implementation of the CSR Directive (CSRD).
- The Decree on the exemption from the obligation to send part of the accounting books under the Corporate Income Tax Act has been published in the “Journal of Laws” (item 1861) – temporary postponement of reporting on data concerning the records of fixed assets and intangible assets (JPK_ST_KR).
- The Act amending the Act on Electronic Delivery has been published in the “Journal of Laws” (item 1841) – introduction of a transitional system for 2025.
- The Council of Ministers adopted a draft act amending the Act amending the Act on Value Added Tax, the Excise Duty Act and certain other acts, including the extension of the reverse charge mechanism with respect to gas or energy, as well as changes in the application of rates for certain goods.
Practice in taxes
Income taxes and transfer pricing
- The conclusion of a settlement does not per se always give the right to settle tax costs – individual interpretation of the Director of the National Tax Information of 3 December 2024, file reference number 0113-KDIPT2-1.4011.632.2024.2.MAP.
- Real estate companies that value their investment properties in their books of account at the market price or otherwise determined fair value are entitled to tax depreciation – judgment of the District Administrative Court in Gdansk of 3 December 2024, file reference number I SA/Gd 681/24.
- Covering employees with an accident insurance policy paid by the employer generates income for them on account of gratuitous benefits, even if the policy is anonymous – judgment of the District Administrative Court in Gdansk of 4 December 2024, file reference number I SA/Gd 814/24.
- The hidden profit in the “Estonian” CIT is only the surplus of the market value of the transaction above the agreed remuneration – judgment of the District Administrative Court in Gdansk of 10 December 2024, file reference number I SA/Gd 811/24.
VAT
- The Ministry of Finance does not plan to reduce the VAT rate on food to 0% – the Minister of Finance’s response to a parliamentary question.
International Taxes
- The Decree on the list of countries and territories applying harmful tax competition in the field of CIT and PIT (items 1928 and 1929) have been published in the “Journal of Laws” – the Principality of Andorra was removed from the new list.
- On 10 December 2024, the Council of the European Union adopted the so-called FASTER Directive – WHT reform in the EU.
Other
- When transforming a general partnership into a limited partnership, the tax on civil law transactions is due on the entire assets of the partnership created in this way – judgment of the Supreme Administrative Court of 10 December 2024, file reference number III FSK 447/23.
- Refusal to pay social security contributions in instalments may be challenged in court – resolution of the Supreme Court of 10 December 2024 (file reference number III UZP 3/24).
- The Minister of Finance has issued a general ruling on leasing and MDR. From the perspective of lesseees, it indicates in particular that in order to identify whether the reporting obligation will arise on the part of the lessee, it is still necessary to examine in each case whether the main benefit criterion has been met: (i) whether this type of financing was selected for economic purposes or mainly for tax purposes, and (ii) whether the reduction of the tax liability as a result of recognising in a given tax year higher tax-deductible costs from lease payments than depreciation write-offs was the main premise for concluding this agreement – general interpretation of the Minister of Finance of 24 December 2024, file reference number DTS5.8092.4.2024.
