Transfer pricing documentation and Estonian CIT in Poland – what the Supreme Administrative Court of Poland (NSA) ruling means for companies

On 17 February 2026 (II FSK 694/23), the Supreme Administrative Court of Poland confirmed that companies using Estonian CIT in Poland remain subject to transfer pricing rules. They must identify controlled transactions, review thresholds and exemptions, and—where required—prepare a Local File, transfer pricing analysis and TPR information. Related-party settlements should also be checked for hidden profit risk.

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Does Estonian CIT exclude transfer pricing rules?

No. The absence of a reference to transfer pricing provisions in Chapter 6b of the Polish CIT Act is not an exclusion. Articles 11e and 11k–11t of the CIT Act still apply to taxpayers using lump-sum taxation on corporate income.

Documentation duties depend on the relationships between the parties, the type and value of transactions, statutory thresholds and available exemptions—not on the taxation model alone.

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Which related-party transactions require review?

The company should review settlements influenced by related-party relationships, including:

• loans, cash pooling, guarantees and sureties,
• management, IT and advisory services,
• asset leases, licences and software,
• goods, cost recharges and head-office settlements.

A contract alone is insufficient. The company needs evidence of performance, remuneration calculations, business justification and arm’s length terms.

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When are Local File and TPR obligations triggered?

Choosing Estonian CIT does not itself trigger documentation. The company must identify homogeneous transactions, calculate their annual value and check the thresholds.

Exemptions require separate review. Some statutory conditions refer to concepts used in standard CIT, such as a tax loss, so they should not be applied automatically.

Where required, the taxpayer prepares local transfer pricing documentation, a benchmarking or compliance analysis and TPR information. The data must match the Local File, accounts, financial statements and actual transactions.

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How do transfer pricing and hidden profits overlap?

A related-party transaction is not automatically a hidden profit, but both regimes may cover the same settlement. Risk areas include shareholder services, financing, asset leases and intangibles on non-market terms or without business justification.

The company should assess both the arm’s length price and whether the benefit is connected with the shareholder’s right to participate in profit.

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What should management boards do?

Companies should identify related parties and transactions, monitor values, collect contracts and service evidence, and reconcile accounting data with group documentation.

Waiting until year-end increases the risk of missing evidence and inconsistent reporting, especially in foreign-owned companies using financing, licences, head-office services or cost recharges.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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