Legal Digest – August 2025
- 1. New Tax Regulations – Family Foundations
- 2. KSeF – E-Invoicing Becomes a Statutory Obligation
- 3. Supreme Court – Assessment of Intent in Conciliation Proceedings
- Contact our lawyer for more details
1. New Tax Regulations – Family Foundations
On August 29, a draft amendment to the CIT Act concerning family foundations was published, introducing the following tax changes:
- A 36-month holding period for the sale of assets acquired from related parties;
- No tax preferences for income from foreign CFCs or “exit tax.”
The changes are scheduled to take effect on January 1, 2026, with the aim of limiting aggressive tax planning schemes involving family foundations.
2. KSeF – E-Invoicing Becomes a Statutory Obligation
On August 27, the President signed the act introducing the mandatory National E-Invoicing System (KSeF):
- Gradual implementation:
- from February 1, 2026 – for the largest entities (turnover > PLN 200 million);
- from April 1, 2026 – for other VAT taxpayers;
- from January 1, 2027 – for the smallest taxpayers (“digitally excluded”).
- Introduction of the “offline24” mode, the ability to attach documents to invoices, and early issuance of the KSeF certificate starting November 1, 2025.
- Until the end of 2026, the smallest firms will be allowed to issue traditional invoices without penalties.
3. Supreme Court – Assessment of Intent in Conciliation Proceedings
The Supreme Court sitting in a seven-judge panel (resolution III CZP 22/24 of May 15, 2025) addressed the legal question of whether a motion for conciliation (zawezwanie do próby ugodowej) effectively interrupts the statute of limitations:
- A motion does interrupt the limitation period, but only if it was filed with the intent of genuinely pursuing the claim, not merely instrumentally to extend the deadline;
- The court may examine the creditor’s motivation during the substantive proceedings – it is not enough to rely solely on the formal filing of the motion.
The resolution harmonizes conflicting case law and helps prevent procedural abuse.
Author: Skirpan Aleksander
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