Europe

On 12 October 2026, the Polish tax authority addressed the deductibility of expenses for hairdressing, makeup, cosmetic services, and clothing purchased for individuals appearing in a company’s online promotional materials. The guidance clarifies that such costs may be deductible as advertising and representation expenses if they are directly related to the creation of promotional content

On 11 October 2026, the Polish Ministry of Finance issued an official interpretation stating that a taxpayer’s stay in a foreign prison cannot be equated with a place of residence or center of vital interests for the purpose of the ‘return relief’ (ulga na powrót) under PIT. The relief is designed for Polish citizens returning

On 11 October 2026, the Supreme Administrative Court (NSA) ruled that administrative courts lack jurisdiction to review decisions extending VAT refund deadlines if those decisions were not individually challenged by the taxpayer within the prescribed appeal period. The case concerned a series of successive extensions by the tax authority; the taxpayer argued the extensions were

On 11 October 2026, the Director of the National Tax Information (KIS) ruled that a cash donation from a Belarusian father to his Polish daughter is subject to Polish inheritance and gift tax, even though the donation agreement was concluded abroad. The ruling emphasizes that Polish tax law applies to acquisitions by Polish tax residents

On 11 October 2026, analysis was published on the upcoming joint liability regime for buyers of intangible services (e.g., advisory, consulting) under Polish VAT, effective 1 January 2027. The new rules will make the purchaser jointly and severally liable for unpaid VAT by the service provider. However, the legislation lacks clarity on the statute of