Following a 2013 intra-group trademark transfer and leaseback, Polish tax authorities disallowed royalty deductions and trademark amortisation, arguing the holding entity performed no DEMPE functions. The Supreme Administrative Court sided with the taxpayer in 2025, ruling that pre-2019 transfer pricing rules only permitted price adjustments and provided no legal basis to disregard or reclassify actual transactions ... Read more

A Polish company claimed input VAT deductions on management consulting invoices issued by its 99% shareholder and sole board member. The tax authority denied the deductions, finding no evidence that services were performed outside the shareholder's director duties and noting absent contractual outputs. Poland's Supreme Administrative Court upheld the authority's decision in November 2025, confirming the company had failed to discharge its burden of proof ... Read more

D., a company registered in Germany, provides human resources consultancy services, including conducting simulations to assess employee aptitudes, delivering training and coaching sessions for managers in soft skills such as communication and delegation. The company's core services — training progra ... Read more

A Polish company received year-end adjustments under four intra-group service and licensing agreements, which the tax authorities refused to classify as transfer pricing adjustments under Article 11e of the CIT Act. The Administrative Court overturned the interpretation in 2025, ruling that adjustments aligning profitability with arm's length benchmarks qualify under Article 11e based on economic substance, not accounting form, and remanded the case for reconsideration ... Read more

A Polish company specialising in e-grocery logistics was assessed for additional taxable income after tax authorities applied the transactional net margin method and challenged its intra-group service pricing. The Tax Administration Chamber and Administrative Court annulled the assessment over inappropriate comparables. The Supreme Administrative Court, ruling in August 2025, rejected limitation arguments but remanded the case, finding the lower court had insufficiently examined the transfer pricing methodology and comparability analysis ... Read more

A Polish company sought an individual tax interpretation to confirm it could file an arm's length statement for a planned interest-free loan to an affiliated family foundation. The tax authority refused, finding the request required evidentiary assessment beyond the interpretation procedure's scope. The Supreme Administrative Court dismissed the cassation appeal in July 2025, confirming that binding rulings cannot substitute for arm's length verification in control proceedings ... Read more

Polish tax authorities disallowed royalty payments made by A-TM Licensor Sp. z o. o. to related parties for use of the 'A' trademark, recharacterising the licensing agreements as service contracts and asserting the taxpayer retained economic ownership. The Supreme Administrative Court, ruling in 2025, annulled both the first-instance court judgment and the tax authority's decisions in their entirety, finding in favour of the taxpayer ... Read more

A Polish operating company paid licence fees to a related entity for use of a group trademark. The tax authority argued the licensor held only formal legal ownership while the taxpayer retained economic ownership, recharacterising the royalties as low-value services using TNMM. Poland's Supreme Administrative Court ruled in favour of the taxpayer in June 2025, rejecting the authority's recharacterisation and functional analysis approach ... Read more

A Polish subsidiary corrected its 2015 tax return, reducing its declared revenue by applying a revised 6.5% cost-plus margin aligned with group-wide policy. Tax authorities rejected the correction, conducted their own comparability analysis, and issued a revised assessment disallowing certain pass-through costs. The Supreme Administrative Court upheld the lower court's decision in favour of the taxpayer, finding authorities had failed to properly evaluate evidence and justify rejection of the taxpayer's comparability analyses ... Read more

A Polish company transferred its trademarks to a related party and paid licence fees, which the tax authority challenged as overstated costs, issuing a PLN 14.5 million assessment. The Administrative Court dismissed the taxpayer's complaint, but the Supreme Administrative Court overturned both rulings in 2025, finding the tax liability had expired because the authority's use of criminal proceedings to suspend the limitation period was invalid ... Read more

A Polish fertilizer manufacturer transferred its trademarks to a subsidiary and paid royalties for their continued use. The tax authority recharacterised the licence agreement as a trademark management services contract and reduced deductions. Poland's Supreme Administrative Court ruled mostly in the taxpayer's favour in 2025, finding that pre-2019 rules did not permit transaction recharacterisation, and remanded the case for re-examination ... Read more

A Polish electrical equipment manufacturer sold goods to affiliates below production cost and recorded additional income to reflect the arm's length difference, arguing this justified an arm's length statement in its transfer pricing documentation. The tax authorities disagreed, and the Provincial Administrative Court sided with them in March 2025, ruling that recognising extra income does not correct non-arm's length pricing and that the statutory declaration provision applies only to recipients of gratuitous services ... Read more

A Danish insurance company planned to hire Polish residents for back-office support tasks performed remotely from home offices. Polish tax authorities argued this created a permanent establishment under domestic law and the Poland-Denmark tax treaty. The Provincial Administrative Court in Gliwice disagreed, and Poland's Supreme Administrative Court confirmed in February 2025 that employees' private homes do not constitute a fixed place of business where the foreign employer lacks control over the premises ... Read more

A Polish ERP software distributor made year-end licence fee adjustments under a group agreement to maintain an arm's length operating margin. The tax authority treated compensation payments received as VAT-liable services. The Supreme Administrative Court dismissed the authority's appeal in February 2025, confirming that such payments did not constitute remuneration for a specific service and were not subject to VAT ... Read more

A Polish bedding textiles producer sold goods to a related party at a return on total costs of 1.61%, below the arm's length interquartile range of 4.20%–9.22% established by the tax authorities' benchmark study. The authorities adjusted profits to the median of 5.23%. In November 2024, the Polish Administrative Court upheld the transfer pricing adjustment, confirming the TNMM as the most appropriate method and the validity of the benchmark analysis ... Read more

A Polish pharmaceutical wholesaler transferred real estate to a related entity and subsequently leased it back. The tax authority recharacterised the arrangement, adding a restructuring fee to taxable income on the basis that assets were transferred on non-arm's length terms. The company argued the related-party rules did not apply. Poland's Supreme Administrative Court ruled mostly in favour of the taxpayer in August 2024 ... Read more

A Polish company deducted interest on intra-group loans and management fees paid to a related Delaware entity for FY 2015. The tax authority denied both deductions, arguing the loans were artificial tax-avoidance arrangements and the management fees lacked sufficient substance. Poland's Supreme Administrative Court ruled in favour of the taxpayer, overturning the assessment in this 2024 decision ... Read more

A Polish company failed to withhold tax on interest paid to a Dutch group entity on loans funded through a chain of French, Luxembourg, US, and Canadian affiliates. The tax authority determined the Dutch company was merely an intermediary and not the beneficial owner, denying treaty and directive benefits. Poland's Supreme Administrative Court sided with the authority and remanded the case for re-examination in 2024 ... Read more

A Polish company sought a binding ruling on the tax consequences of intra-group loan arrangements with its Luxembourg shareholder and Polish subsidiaries. The tax authority denied the request, finding the back-to-back structure was artificial and the Luxembourg entity acted merely as a passive intermediary. The Polish Administrative Court dismissed the appeal in January 2024, upholding the authority's position in full ... Read more

A Polish contract manufacturer of electrical harnesses made a year-end price adjustment to achieve a target operating margin of 1.25% under the TNMM method. The tax authority disallowed the deduction, finding no causal link to revenues earned. The Provincial Administrative Court in 2024 ruled in favour of the taxpayer, accepting the legitimacy of the arm's length adjustment under the agreed intercompany pricing arrangement ... Read more

A Polish company was denied deductions for intra-group loan interest and management fees following a tax authority audit, which deemed the loan economically irrational and the services unsubstantiated. The Administrative Court ruled in favour of the taxpayer in January 2024, finding that Polish arm's length rules provided no legal basis to disregard controlled transactions in 2017, as such provisions were only introduced for financial years from 2019 onwards ... Read more

A Polish real estate company paid interest on a loan from a related Romanian entity and sought favourable tax treatment. The tax authority denied the request, finding the Romanian lender lacked its own funds and passed interest income to a Malta-based group company, making it the true beneficial owner. Poland's Administrative Court dismissed the appeal in January 2024, upholding the authority's position ... Read more

A Polish company deducted licence fees paid to a related party for trademark use. The tax authority disallowed the deductions by recharacterising the transactions, and the Administrative Court upheld the assessment. Poland's Supreme Administrative Court reversed the decision in December 2023, finding that in 2015 the tax authority lacked the legal basis to recharacterise related-party transactions and could only adjust the licence fee amount using an arm's length method ... Read more

A Polish taxpayer deducted licence fees paid to a related party for use of the 'B' trademark after transferring it in 2015. The tax authority disallowed the deductions, arguing the arrangement lacked commercial rationality and artificially shifted income. The Administrative Court upheld the assessment, but Poland's Supreme Administrative Court reversed the decision in 2023, ruling the legally effective transaction entitled the taxpayer to deduct the licence fees ... Read more

A Polish company transferred its trademarks to a subsidiary and then paid royalties for their use, deducting these as expenses in 2011. Tax authorities challenged the deduction, arguing the subsidiary performed no meaningful DEMPE functions and merely held legal ownership. The Administrative Court set aside the Tax Chamber's decision in November 2023 and remanded the case for re-examination ... Read more

A Polish public medical university sought a binding ruling on whether it was related to a public health care institution it had established. The tax authority ruled the parties were related under arm's length provisions, but the Regional Court disagreed. In October 2023, the Supreme Administrative Court reversed that decision, ruling in favour of the tax authority and confirming the related-party relationship existed ... Read more

A Polish retailer transferred valuable trademarks to a subsidiary in 2013 and subsequently paid licence fees for their use. The tax authority recharacterised the arrangement as commercially irrational. The Provincial Administrative Court ruled in favour of the taxpayer in October 2023, holding that recharacterisation of controlled transactions was not permitted under the Polish arm's length provisions applicable before the end of 2018 ... Read more

A Polish company requested a binding ruling on whether the residual profit split method could be applied when calculating the income ratio for R&D tax purposes. The tax authority dismissed the request as outside the scope of individual interpretation proceedings. The regional court sided with the taxpayer, and the Supreme Administrative Court upheld that ruling in 2023, confirming the company's right to obtain a binding interpretation of applicable tax regulations ... Read more

A Polish company had its 2014 taxable income adjusted by PLN 49.7 million after tax authorities disallowed interest payments on a share acquisition loan to a Luxembourg affiliate and management service fees paid to a US entity, citing lack of economic substance and duplicated services. The Administrative Court upheld the assessment. Poland's Supreme Administrative Court remanded the case for re-examination in August 2023 ... Read more

A Polish company contributed trademark rights to a partnership subsidiary, which then licensed them back exclusively to the contributor. Tax authorities sought to disregard the arrangement entirely under anti-avoidance provisions. The Supreme Administrative Court upheld the Provincial Court's ruling in 2023, finding that Article 11(1) only permits adjustment of licence fee amounts, not recharacterisation of the contract's nature, deciding in favour of the taxpayer ... Read more

Following a business restructuring, a Polish sports company transferred its trademark to a related shell entity with no employees, then deducted substantial licence fees. Tax authorities applied TNMM to determine arm's length remuneration, disallowing over PLN 13 million in costs. Poland's Supreme Administrative Court in 2023 remanded the case for reexamination, focusing on the separation of legal ownership from DEMPE functions ... Read more

A Polish company transferred trademark ownership to a subsidiary in 2010, paid licence fees, then repurchased the trademark in 2013, claiming depreciation deductions. The tax authority recharacterised the arrangement as a service contract, finding the subsidiary performed no DEMPE functions and that the repurchase price was inflated. The Provincial Administrative Court remanded the case for re-examination in June 2023 ... Read more

A Polish tobacco wholesaler within the E group was denied VAT input tax deductions on invoices for marketing services, data processing and re-invoiced purchases from related entities. The tax authority found the services were not genuinely performed for the company's benefit. In May 2023, the Polish Administrative Court dismissed the taxpayer's appeal, confirming the assessment in full in favour of the tax authority ... Read more

A Polish salmon processing subsidiary within a Netherlands-headquartered group had its operating expenses disallowed by tax authorities, who found the cost plus method was incorrectly applied and accounting records unreliable. The Administrative Court sided with the authorities, and the Supreme Administrative Court dismissed the company's appeal in April 2023, confirming the PLN 29.6 million adjustment to inflated related-party costs ... Read more

A Polish taxpayer structured an intra-group sale-and-leaseback of self-developed trademarks and industrial designs, with royalties paid back to the brand company. Tax authorities challenged the arrangement using DEMPE-style analysis and recharacterised the transactions, denying amortisation and royalty deductions. The Provincial Administrative Court sided with the taxpayer in April 2023, holding that the 2016 legal framework permitted only price adjustments, not full recharacterisation of legally executed transactions ... Read more

A Polish fast-moving goods distributor operating under a unilateral advance pricing agreement sought an individual interpretation on whether intra-group service costs should be included in its operating margin calculation under TNMM. The tax authority disputed the treatment of aggregated transactions and cost allocation. Poland's Supreme Administrative Court ruled in favour of the taxpayer in March 2023, upholding the arm's length operating margin methodology ... Read more

A Polish cosmetics distributor purchased goods from a related foreign company under a contract embedding a 3% trademark royalty within the goods price. The company sought a ruling that no withholding tax applied, arguing the royalty was ancillary to the main supply. Poland's Supreme Administrative Court dismissed the appeal in March 2023, upholding the tax authority's position that the trademark royalty payments were distinct and subject to withholding tax under Polish law and the applicable double tax treaty ... Read more

A Polish subsidiary planned to pay dividends to its sole Italian parent and sought guidance on whether beneficial ownership verification was required to claim the corporate income tax withholding exemption. The Tax Chamber said yes; the Administrative Court disagreed. In January 2023, Poland's Supreme Administrative Court reversed that ruling, confirming that due diligence obligations introduced in 2019 require beneficial ownership verification before applying the exemption ... Read more

A Polish company selling metal enclosures and boxes to related parties used the cost-plus method in its transfer pricing documentation. The tax authority rejected this approach and applied TNMM, benchmarking EBIT margins over three years to establish additional taxable income of PLN 1.8 million. Poland's Supreme Administrative Court largely upheld the authority's position in 2022, but found the income adjustment incorrectly included transactions not subject to arm's length rules ... Read more

A Polish subsidiary deducted expenses for management and support services provided by its German parent, classified as low value-adding services. The tax authority disallowed the deductions due to insufficient documentation linking specific services to the invoiced amounts. The Administrative Court found the assessment flawed and remanded the case for re-examination, emphasising that inadequate transfer pricing documentation may justify income estimation ... Read more

A Polish company received three intra-group loans with a 9% interest rate. Tax authorities reduced the rate to 3.667%, raising taxable income. The Administrative Court sided with the taxpayer, finding the arm's length analysis flawed. Poland's Supreme Administrative Court upheld that decision in June 2022, dismissing the tax authority's appeal and confirming the comparability analysis had not been conducted correctly ... Read more

A Polish subsidiary reported a loss of over PLN 1.3 million for 2012, which tax authorities reduced after finding undervalued income from related-party transactions totalling PLN 234,019. The Administrative Court initially dismissed the company's complaint. On appeal, Poland's Supreme Administrative Court overturned the lower court's decision in June 2022 and remanded the case for re-examination, finding the transfer pricing methodology required further scrutiny ... Read more

A Polish company selling metal containers to related parties (95% of turnover) used the cost-plus method in its transfer pricing documentation. The tax authority rejected this approach, applying TNMM and adjusting income using a 3.66% EBIT margin benchmark. The Administrative Court in 2022 confirmed TNMM as the most appropriate method but found the authority had incorrectly applied the adjustment to the company's entire activity rather than only the controlled transactions ... Read more

A Polish company deducted interest on intra-group loans and management fee expenses for FY 2015, with both arrangements involving a related Delaware entity. The tax authority denied the deductions, finding the loan structure artificial and the management fees insufficiently substantiated. The Polish Administrative Court upheld the authority's assessment in April 2022, confirming that transactions lacking genuine commercial rationale may be disregarded for tax purposes ... Read more

A Polish fertilizer manufacturer transferred trademark ownership to a subsidiary and paid royalties for continued use. Tax authorities recharacterised the licence as administrative services, reducing deductions. The Regional Administrative Court ruled that pre-2019 Polish tax law did not permit transaction reclassification, only arm's length price adjustments, and remanded the case for proper reexamination of whether royalties met the arm's length standard ... Read more

Following a business restructuring, a Polish company transferred its trademark to a related shell entity with no employees and began paying licence fees for its use. The Polish tax authority challenged the deductions, applying TNMM to determine arm's length remuneration and finding costs overstated by over PLN 13.5 million across 2014 and 2015. The Administrative Court upheld the assessment in favour of the tax authority in 2022 ... Read more

A Polish company sold trademarks to a subsidiary, then paid licence fees for their use back, deducting royalties in its 2013 tax return. The tax authority challenged the arrangement as artificial and tax-motivated. The Polish Administrative Court set aside the assessment in 2022, ruling that taxpayers were not obliged to maximise tax payments and that Poland's anti-avoidance clause, enacted in July 2016, could not be applied retroactively to 2013 transactions ... Read more

A Polish company sought clarification on whether a voluntary share redemption constituted a controlled transaction subject to arm's length provisions. The tax authority applied transfer pricing rules to the redemption price. The Administrative Court ruled in favour of the taxpayer in 2022, finding that share redemptions occur solely between a company and its shareholders and cannot be benchmarked against unrelated transactions, placing them outside the scope of arm's length rules ... Read more

A Polish taxpayer transferred shares to a related party via an in-kind contribution in 2016. Tax authorities challenged the valuation, arguing the contribution was disproportionately high relative to shares acquired. The Provincial Administrative Court sided with the taxpayer, and in February 2022 the Supreme Administrative Court dismissed the tax authority's appeal, confirming the nominal value of shares taken up is not subject to transfer pricing adjustment ... Read more

A Polish company received free-of-charge loan guarantees from related parties to finance a shopping centre construction project. The company argued no transfer pricing documentation was required, or at most only for the year the guarantee was granted. The tax authority disagreed. Poland's Supreme Administrative Court sided with the tax authority, ruling that documentation obligations apply throughout the entire term of the guarantee ... Read more