{"id":22995,"date":"2026-10-27T11:38:21","date_gmt":"2026-10-27T10:38:21","guid":{"rendered":"https:\/\/hlb-poland.global\/?p=22995"},"modified":"2026-10-27T11:38:22","modified_gmt":"2026-10-27T10:38:22","slug":"estonski-cit-w-wyrokach-nsa-dywidendy-ukryte-zyski-i-aporty","status":"publish","type":"post","link":"https:\/\/hlb-poland.global\/pl\/estonski-cit-w-wyrokach-nsa-dywidendy-ukryte-zyski-i-aporty\/","title":{"rendered":"Esto\u0144ski CIT w wyrokach NSA \u2013 dywidendy, ukryte zyski i aporty"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Najnowsze wyroki NSA doprecyzowuj\u0105 zasady esto\u0144skiego CIT dotycz\u0105ce opodatkowania dywidend, ukrytych zysk\u00f3w oraz aport\u00f3w obligacji. PIT od dywidendy nale\u017cy oblicza\u0107 od ca\u0142ej kwoty podzielonego zysku, odsetki od obligacji wyp\u0142acane podmiotom powi\u0105zanym mog\u0105 stanowi\u0107 ukryty zysk, a aport prywatnych obligacji wsp\u00f3lnik\u00f3w nie musi wyklucza\u0107 wyboru esto\u0144skiego CIT.<\/p>\n\n\n<div class=\"table-of-contents\"><p style=\"font-weight: 600; font-size: 20px; margin-bottom: 10px;\">W tym artykule znajdziesz:<\/p><ul class=\"menu\"><li><a href=\"#jak-obliczac-pit-od-dywidendy-przy-estonskim-cit\">Jak oblicza\u0107 PIT od dywidendy przy esto\u0144skim CIT?<\/a><\/li><li><a href=\"#czy-odsetki-od-obligacji-stanowia-ukryty-zysk\">Czy odsetki od obligacji stanowi\u0105 ukryty zysk?<\/a><\/li><li><a href=\"#czy-aport-obligacji-wyklucza-estonski-cit\">Czy aport obligacji wyklucza esto\u0144ski CIT?<\/a><\/li><li><a href=\"#jak-ograniczyc-ryzyko-podatkowe\">Jak ograniczy\u0107 ryzyko podatkowe?<\/a><\/li><\/ul><\/div><script>\n        document.addEventListener(\"DOMContentLoaded\", function () {\n            document.querySelectorAll(\".table-of-contents a\").forEach(anchor => {\n                anchor.addEventListener(\"click\", function (e) {\n                    e.preventDefault();\n                    const targetId = this.getAttribute(\"href\").substring(1);\n                    const targetElement = document.getElementById(targetId);\n                    if (targetElement) {\n                        const offset = 123;\n                        const elementPosition = targetElement.getBoundingClientRect().top + window.scrollY;\n                        window.scrollTo({\n                            top: elementPosition - offset,\n                            behavior: \"smooth\"\n                        });\n                    }\n                });\n            });\n        });\n    <\/script>\n\n\n<hr\/><h2 id=\"jak-obliczac-pit-od-dywidendy-przy-estonskim-cit\" class=\"wp-block-heading toc-header\">Jak oblicza\u0107 PIT od dywidendy przy esto\u0144skim CIT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z wyrokiem NSA z 29 wrze\u015bnia 2026 r. (II FSK 1274\/23), 19% PIT nale\u017cy oblicza\u0107 od ca\u0142ej kwoty podzielonego zysku przypadaj\u0105cej wsp\u00f3lnikowi. Podatku nale\u017cnego od sp\u00f3\u0142ki nie mo\u017cna wcze\u015bniej odj\u0105\u0107 od podstawy PIT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stanowisko to potwierdzaj\u0105 r\u00f3wnie\u017c wyroki NSA z 3 czerwca 2026 r. (II FSK 992\/23) oraz 18 czerwca 2026 r. (II FSK 993\/23).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z art. 30a ust. 19 ustawy o PIT mo\u017cliwe jest odliczenie cz\u0119\u015bci rycza\u0142tu sp\u00f3\u0142ki od podatku wsp\u00f3lnika:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stawka esto\u0144skiego CIT 10% \u2013 odliczenie 90% odpowiedniej cz\u0119\u015bci podatku sp\u00f3\u0142ki.<\/li>\n\n\n\n<li>Stawka esto\u0144skiego CIT 20% \u2013 odliczenie 70% odpowiedniej cz\u0119\u015bci podatku sp\u00f3\u0142ki.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Ile wynosi \u0142\u0105czne opodatkowanie dywidendy?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Przy podziale 100 000 z\u0142 zysku przypadaj\u0105cego jednemu wsp\u00f3lnikowi b\u0119d\u0105cemu osob\u0105 fizyczn\u0105, przy pe\u0142nym odliczeniu:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Rozliczenie<\/th><th>CIT 10%<\/th><th>CIT 20%<\/th><\/tr><tr><td>Rycza\u0142t sp\u00f3\u0142ki<\/td><td>10 000 z\u0142<\/td><td>20 000 z\u0142<\/td><\/tr><tr><td>PIT przed odliczeniem<\/td><td>19 000 z\u0142<\/td><td>19 000 z\u0142<\/td><\/tr><tr><td>Odliczenie PIT<\/td><td>9 000 z\u0142<\/td><td>14 000 z\u0142<\/td><\/tr><tr><td>PIT do zap\u0142aty<\/td><td>10 000 z\u0142<\/td><td>5 000 z\u0142<\/td><\/tr><tr><td>\u0141\u0105czne opodatkowanie<\/td><td>20%<\/td><td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Sp\u00f3\u0142ki powinny r\u00f3wnie\u017c rozdziela\u0107 zyski wypracowane przed wej\u015bciem do esto\u0144skiego CIT od zysk\u00f3w obj\u0119tych tym systemem.<\/p>\n\n\n\n<hr\/><h2 id=\"czy-odsetki-od-obligacji-stanowia-ukryty-zysk\" class=\"wp-block-heading toc-header\">Czy odsetki od obligacji stanowi\u0105 ukryty zysk?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">W wyroku z 1 pa\u017adziernika 2026 r. (II FSK 1291\/23) NSA uzna\u0142, \u017ce odsetki od obligacji wyp\u0142acane podmiotowi powi\u0105zanemu mog\u0105 stanowi\u0107 ukryty zysk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sp\u00f3\u0142ka argumentowa\u0142a, \u017ce art. 28m ustawy o CIT wymienia odsetki od po\u017cyczek i kredyt\u00f3w, ale nie wskazuje obligacji. NSA nie zaakceptowa\u0142 tego rozr\u00f3\u017cnienia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Decyduj\u0105ce znaczenie mia\u0142a ekonomiczna funkcja finansowania, zbli\u017cona do po\u017cyczki udzielanej przez podmiot powi\u0105zany.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emisja obligacji zamiast zaci\u0105gni\u0119cia po\u017cyczki nie eliminuje automatycznie ryzyka opodatkowania ukrytych zysk\u00f3w. Dotyczy to r\u00f3wnie\u017c finansowania wewn\u0105trz grup kapita\u0142owych.<\/p>\n\n\n\n<hr\/><h2 id=\"czy-aport-obligacji-wyklucza-estonski-cit\" class=\"wp-block-heading toc-header\">Czy aport obligacji wyklucza esto\u0144ski CIT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">NSA w wyroku z 1 pa\u017adziernika 2026 r. (II FSK 1300\/23) potwierdzi\u0142, \u017ce wniesienie obligacji nale\u017c\u0105cych do prywatnego maj\u0105tku wsp\u00f3lnik\u00f3w nie musi powodowa\u0107 czasowego wy\u0142\u0105czenia z esto\u0144skiego CIT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zgodnie z art. 28k ustawy o CIT znaczenie maj\u0105 charakter i pochodzenie wnoszonych aktyw\u00f3w.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Przekroczenie progu 10 000 euro nie stanowi samodzielnej przes\u0142anki wy\u0142\u0105czenia. Nale\u017cy ustali\u0107, czy aport obejmuje przedsi\u0119biorstwo, jego zorganizowan\u0105 cz\u0119\u015b\u0107 albo sk\u0142adniki maj\u0105tku przedsi\u0119biorstwa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi obligacje nale\u017ca\u0142y do prywatnego maj\u0105tku wsp\u00f3lnik\u00f3w, ich wniesienie nie powoduje automatycznie wy\u0142\u0105czenia na podstawie art. 28k ust. 1 pkt 6 w zwi\u0105zku z ust. 2 ustawy o CIT.<\/p>\n\n\n\n<hr\/><h2 id=\"jak-ograniczyc-ryzyko-podatkowe\" class=\"wp-block-heading toc-header\">Jak ograniczy\u0107 ryzyko podatkowe?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Przed dokonaniem istotnych transakcji sp\u00f3\u0142ki powinny zweryfikowa\u0107:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dywidendy \u2013 okres wypracowania zysku, podstaw\u0119 PIT i wysoko\u015b\u0107 odliczenia.<\/li>\n\n\n\n<li>Finansowanie \u2013 powi\u0105zania mi\u0119dzy podmiotami oraz ryzyko zakwalifikowania odsetek jako ukrytych zysk\u00f3w.<\/li>\n\n\n\n<li>Aporty \u2013 pochodzenie, warto\u015b\u0107 i charakter wnoszonych aktyw\u00f3w.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Wyroki NSA nie zmieniaj\u0105 przepis\u00f3w, lecz wskazuj\u0105 spos\u00f3b ich interpretacji w konkretnych stanach faktycznych. Dlatego ka\u017cda planowana transakcja wymaga odr\u0119bnej oceny.<\/p>\n\n\n\n<div class=\"indent-section-container\"><span class=\"indent-section-heading\">Pe\u0142n\u0105 wersj\u0119 artyku\u0142u mo\u017cna przeczyta\u0107 tutaj: <\/span><p><a href=\"https:\/\/getsix.pl\/getsix-blog-pl\/podatki-i-prawo-alerts-polska\/podatki-i-prawo\/estonski-cit-wyroki-nsa-dywidendy-ukryte-zyski-aporty-obligacji\/?utm_source=chatgpt.com\">Esto\u0144ski CIT w wyrokach NSA \u2013 dywidendy, ukryte zyski i aporty<\/a><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Najnowsze wyroki NSA doprecyzowuj\u0105 zasady esto\u0144skiego CIT dotycz\u0105ce opodatkowania dywidend, ukrytych zysk\u00f3w oraz aport\u00f3w obligacji. PIT od dywidendy nale\u017cy oblicza\u0107..<\/p>\n<div class=\"clear\"><\/div><a class=\"more-link\" href=\"https:\/\/hlb-poland.global\/pl\/estonski-cit-w-wyrokach-nsa-dywidendy-ukryte-zyski-i-aporty\/\"> Dowiedz si\u0119 wi\u0119cej <\/a>","protected":false},"author":4,"featured_media":22996,"comment_status":"open","ping_status":"closed","sticky":false,"template":"press-room.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[250],"tags":[1540,1325,1175,1198,1191,1192],"class_list":["post-22995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacje-prasowe","tag-1540","tag-cit-estonski","tag-doradztwo-podatkowe","tag-podatek-dochodowy-od-osob-prawnych-cit","tag-podatki-przedsiebiorstwa","tag-prawo-podatkowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Esto\u0144ski CIT \u2013 wyroki NSA o dywidendach i aportach<\/title>\n<meta name=\"description\" content=\"Esto\u0144ski CIT w wyrokach NSA z 2026 r. 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