Brief Updates on Changes in Law and Taxation

On 22 October 2026, the Sejm passed the government bill amending the income tax acts (Sejm paper no. 3147), which is intended to significantly restrict access to lump-sum tax on recorded revenue from 1 January 2027. The legislation has been referred to the Senate and, once parliamentary work is complete, will await the President’s signature.

Applications opened on 20 October 2026 for prosumers with renewable energy micro-installations connected to the electricity grid. The maximum funding may reach PLN 19,000.00 per Electricity Consumption Point, while the total budget allocated by the National Fund for Environmental Protection and Water Management to the ‘Home Energy Storage Systems’ programme is PLN 1,000,000,000.00. Applications will be accepted until 1 October 2027 or until the available funds are exhausted.

The CJEU judgment of 15 October 2026 clarifies the relationship between the duty to refund an unauthorised transaction immediately and the payer’s liability. We discuss four key aspects of the ruling.

The main provisions of the Tax Ordinance amendment apply from 1 October 2026: a simpler overpayment procedure, higher limits for corrections and tax payments by third parties, the abolition of domestic MDR reporting and remote interviews.

Since 8 July 2026, the National Labour Inspectorate (PIP) has had broader powers concerning civil-law and B2B contracts, with risk-based inspections announced for 2027. We explain what inspectors examine and how businesses can prepare.

Supreme Court order of 20 August 2026 (I CSK 3817/25): a housing community must establish the basis and amount of its claim, and a separate resolution is required to settle the difference between advance payments and actual management costs.

Companies financing their operations with retained profits or additional shareholder contributions may claim an extra deduction: notional interest under Article 15cb of the CIT Act. Savings can reach approximately PLN 142,500, and deductions may also be claimed retrospectively.

The Ministry of Finance has proposed changes to PIT, CIT and lump-sum taxation from 1 January 2027: a new 24% PIT rate, a higher solidarity levy, 22% CIT for the largest companies and significant restrictions on lump-sum taxation.

Would your B2B contracts withstand an inspection by the National Labour Inspectorate? In response to PIP’s new powers, our firm is launching a free B2B contract review initiative.

In June 2026, the Ministry of Finance and the Ministry of Development and Technology announced work on a review of the Family Foundation Act, which is intended to…