Tax Authority Loses Again to Supreme Court over Forester Property Discount

Poland’s Supreme Court reaffirms tax-free status for forester property discounts, ruling against the tax authority in another case.

Repeated Court Wins

The Supreme Court has issued another ruling confirming that property discounts for foresters are exempt from income tax. This follows previous decisions on July 30, 2025 (case II FSK 1434/22), October 11, 2024 (II FSK 100/22), and December 8, 2023 (II FSK 313/21).

Tax Authority’s Continued Defense

Justice Jan Grzęda, in his justification for the December 2023 ruling, expressed surprise that the tax authority continues to file cassation appeals in similar cases. Nevertheless, the tax authority persists with its position, causing further cases involving foresters to be brought before administrative courts.

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