Taxpayers will make their final capped deductions for intangible services in 2026
Translated from Polish and summarized by DistantNews. Read the original for the full story.
At a glance
Explainer
Documents & data
New plan
- Polish taxpayers can apply the former cap on deductible intangible-service costs incurred in 2021 only through the end of 2026.
- After that deadline, any amounts not deducted will expire and cannot be included in tax-deductible costs.
- Since 2022, businesses have generally been able to deduct documented intangible-service expenses from related entities in full if they meet the general tax requirements.
Polish taxpayers will have until the end of 2026 to settle costs for intangible services incurred in 2021 under the former limitation mechanism. Any sums left unused after that deadline will permanently expire and cannot be included in tax-deductible costs.
Businesses can now include spending on intangible services bought from related entities in deductible costs in full, provided the general conditions for recognizing an expense as a tax cost are met and the expenses are properly documented.
That possibility has existed since 2022, when the Polish Deal legislation of October 29, 2021 repealed rules that required companies to cap deductions for intangible services.
About this summary
Originally published by Rzeczpospolita in Polish. Translated, summarized, and contextualized automatically by DistantNews, with a note on how the source frames the story. Not individually reviewed before publishing. How this works.
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