{"id":6232,"date":"2026-04-21T12:25:23","date_gmt":"2026-04-21T10:25:23","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=6232"},"modified":"2026-04-22T12:37:34","modified_gmt":"2026-04-22T10:37:34","slug":"podatek-pcc-przy-pozyczce-od-wspolnika-kiedy-trzeba-zaplacic-05-a-kiedy-jest-zwolnienie","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/","title":{"rendered":"Shareholder loans in Poland: when is PCC tax due and when is it exempt?"},"content":{"rendered":"<p><\/p>\n<article lang=\"en\">\n<p>A shareholder loan to a&nbsp;Polish sp. z&nbsp;o.o. (limited liability company) is fully exempt from civil law transaction tax (PCC) under Article 9(10)(i) of the Polish PCC Act. By contrast, the same loan made to a&nbsp;general partnership (sp\u00f3\u0142ka jawna), limited partnership (sp\u00f3\u0142ka komandytowa), or civil law partnership (sp\u00f3\u0142ka cywilna) triggers PCC at 0.5% \u2014 because Polish tax law treats it as an amendment to the company agreement. The financial difference is real: on a&nbsp;PLN 500,000 loan, a&nbsp;limited partnership pays PLN 2,500 in tax; an sp. z&nbsp;o.o. pays nothing.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#what-is-pcc-and-who-has-to-pay-it\" >What is PCC and who has to pay it?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#is-a-shareholder-loan-to-a-polish-sp-z-oo-subject-to-pcc\" >Is a&nbsp;shareholder loan to a&nbsp;Polish sp. z&nbsp;o.o. subject to PCC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#why-this-exemption-matters-for-foreign-founders\" >Why this exemption matters for foreign founders<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#additional-exclusion-under-article-24-of-the-pcc-act\" >Additional exclusion under Article 2(4) of the PCC Act<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#when-does-a-shareholder-loan-attract-05-pcc\" >When does a&nbsp;shareholder loan attract 0.5% PCC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#tax-due-%e2%80%94-examples\" >Tax due \u2014 examples<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#does-the-method-of-transfer-matter\" >Does the method of transfer matter?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#what-about-a-limited-joint-stock-partnership-ska\" >What about a&nbsp;limited joint-stock partnership (S.K.A.)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#tax-pitfalls-beyond-pcc\" >Tax pitfalls beyond PCC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#interest-free-loan-deemed-income\" >Interest-free loan = deemed income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#interest-rate-and-the-safe-harbour-for-2026\" >Interest rate and the safe harbour for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#risk-of-reclassification-as-a-capital-contribution\" >Risk of reclassification as a&nbsp;capital contribution<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#pcc-comparison-sp-z-oo-vs-personal-partnerships\" >PCC comparison: sp. z&nbsp;o.o. vs personal partnerships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#how-to-document-a-shareholder-loan-correctly\" >How to document a&nbsp;shareholder loan correctly<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#what-the-loan-agreement-must-include\" >What the loan agreement must include<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#shareholders-resolution\" >Shareholders&#8217; resolution<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#is-a-shareholder-loan-to-a-polish-sp-z-oo-subject-to-pcc-2\" >Is a&nbsp;shareholder loan to a&nbsp;Polish sp. z&nbsp;o.o. subject to PCC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#how-much-pcc-applies-to-a-shareholder-loan-to-a-general-or-limited-partnership\" >How much PCC applies to a&nbsp;shareholder loan to a&nbsp;general or limited partnership?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#does-a-shareholder-loan-have-to-bear-interest\" >Does a&nbsp;shareholder loan have to bear interest?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#does-the-shareholder-pay-income-tax-on-interest-received\" >Does the shareholder pay income tax on interest received?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#does-a-shareholder-loan-require-a-shareholders-resolution\" >Does a&nbsp;shareholder loan require a&nbsp;shareholders&#8217; resolution?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loans-in-poland-when-is-pcc-tax-due-and-when-is-it-exempt\/#does-a-shareholder-loan-need-to-be-reported-in-transfer-pricing-documentation-tpr\" >Does a&nbsp;shareholder loan need to be reported in transfer pricing documentation (TPR)?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-pcc-and-who-has-to-pay-it\"><\/span>What is PCC and who has to pay it?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>PCC (podatek od czynno\u015bci cywilnoprawnych) is Poland&#8217;s civil law transactions tax. It applies to, among other things, loan agreements. The standard rate for loans is 0.5% of the principal, and it is the borrower \u2014 i.e. the company receiving the funds \u2014 who is liable.<\/p>\n<p>The tax obligation arises on the date the loan agreement is signed. The company then has 14 days to file form PCC-3 and pay the tax to the tax office with jurisdiction over its registered seat. The physical transfer of funds is irrelevant \u2014 the signed agreement alone triggers the obligation.<\/p>\n<p>The taxable base is the loan amount. If the agreement provides for disbursement in tranches and the total is not known at signing, PCC is calculated separately on each tranche as it is paid out.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"is-a-shareholder-loan-to-a-polish-sp-z-oo-subject-to-pcc\"><\/span>Is a&nbsp;shareholder loan to a&nbsp;Polish sp. z&nbsp;o.o. subject to PCC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No. A loan extended to an sp. z&nbsp;o.o. by one of its shareholders is exempt from PCC. The exemption is based on Article 9(10)(i) of the PCC Act (Journal of Laws 2024, item 295) and covers loans made to capital companies \u2014 sp. z&nbsp;o.o., joint-stock companies (S.A.), and European companies \u2014 by their shareholders.<\/p>\n<p>The exemption is unconditional. There is no requirement to file a&nbsp;nil PCC-3 return. There is no upper limit on the loan amount. There is no minimum interest rate. The Head of the National Revenue Information Service confirmed this in a&nbsp;binding ruling dated 7 May 2024 (ref. 0111-KDIB2-3.4014.108.2024.3.JKU).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"why-this-exemption-matters-for-foreign-founders\"><\/span>Why this exemption matters for foreign founders<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At Progress Holding we advise hundreds of sp. z&nbsp;o.o. companies set up by foreign entrepreneurs. Most start with the minimum share capital of PLN 5,000 and then inject working capital through a&nbsp;shareholder loan \u2014 PLN 50,000, PLN 100,000, sometimes PLN 500,000. Thanks to the PCC exemption, every z\u0142oty reaches the company without any tax leakage.<\/p>\n<p>For comparison: if that same shareholder increased the share capital instead, the company would pay 0.5% PCC on the contribution. On PLN 500,000, that is PLN 2,500 \u2014 plus the cost and delay of a&nbsp;KRS (court registry) amendment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"additional-exclusion-under-article-24-of-the-pcc-act\"><\/span>Additional exclusion under Article 2(4) of the PCC Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Independently of the Article 9 exemption, a&nbsp;loan may also fall entirely outside the scope of PCC if the lender is a&nbsp;VAT-registered taxpayer. Providing an interest-bearing loan by an active VAT payer constitutes a&nbsp;VAT-exempt supply of services (Article 43(1)(38) of the VAT Act). Under Article 2(4) of the PCC Act, transactions subject to VAT \u2014 including VAT-exempt ones \u2014 are excluded from PCC entirely.<\/p>\n<p>In practice this creates a&nbsp;double safety net: even if the Article 9 exemption were somehow inapplicable, the VAT exclusion can still protect the transaction.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"when-does-a-shareholder-loan-attract-05-pcc\"><\/span>When does a&nbsp;shareholder loan attract 0.5% PCC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>PCC at 0.5% applies when the borrower is a&nbsp;Polish personal partnership: a&nbsp;general partnership (sp\u00f3\u0142ka jawna), limited partnership (sp\u00f3\u0142ka komandytowa), professional partnership (sp\u00f3\u0142ka partnerska), or civil law partnership (sp\u00f3\u0142ka cywilna). Polish tax law treats such a&nbsp;loan not as a&nbsp;loan agreement but as an amendment to the company agreement (Article 1(3)(1) of the PCC Act).<\/p>\n<p>This classification is crucial. For an ordinary loan between unrelated parties, the VAT exclusion under Article 2(4) can apply. But that exclusion explicitly covers transactions &#8220;other than a&nbsp;company agreement and its amendments.&#8221; Because a&nbsp;shareholder loan to a&nbsp;personal partnership is classified as an amendment \u2014 the exclusion does not apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"tax-due-%e2%80%94-examples\"><\/span>Tax due \u2014 examples<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Loan amount<\/th>\n<th>PCC rate<\/th>\n<th>Tax due<\/th>\n<th>Filing deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>PLN 50,000<\/td>\n<td>0.5%<\/td>\n<td>PLN 250<\/td>\n<td>14 days from signing<\/td>\n<\/tr>\n<tr>\n<td>PLN 100,000<\/td>\n<td>0.5%<\/td>\n<td>PLN 500<\/td>\n<td>14 days from signing<\/td>\n<\/tr>\n<tr>\n<td>PLN 200,000<\/td>\n<td>0.5%<\/td>\n<td>PLN 1,000<\/td>\n<td>14 days from signing<\/td>\n<\/tr>\n<tr>\n<td>PLN 500,000<\/td>\n<td>0.5%<\/td>\n<td>PLN 2,500<\/td>\n<td>14 days from signing<\/td>\n<\/tr>\n<tr>\n<td>PLN 1,000,000<\/td>\n<td>0.5%<\/td>\n<td>PLN 5,000<\/td>\n<td>14 days from signing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The taxpayer is the company (for registered commercial partnerships) or the partners jointly and severally (for civil law partnerships). The PCC-3 form must be filed with the tax office having jurisdiction over the company&#8217;s registered seat \u2014 Section E, box 4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-the-method-of-transfer-matter\"><\/span>Does the method of transfer matter?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. PCC is due even when no cash physically changes hands. The Head of the National Revenue Information Service confirmed this in a&nbsp;ruling dated 12 August 2024 (ref. 0111-KDIB2-3.4014.267.2024.5.AG): a&nbsp;set-off of mutual claims (for example, a&nbsp;partner waiving repayment of a&nbsp;capital contribution in exchange for the company crediting a&nbsp;loan) still triggers PCC.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-about-a-limited-joint-stock-partnership-ska\"><\/span>What about a&nbsp;limited joint-stock partnership (S.K.A.)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A sp\u00f3\u0142ka komandytowo-akcyjna (S.K.A.) is treated as a&nbsp;capital company for PCC purposes \u2014 even though the Polish Commercial Companies Code classifies it as a&nbsp;personal partnership. This follows from the Court of Justice of the EU ruling of 22 April 2015 in Case C-357\/13.<\/p>\n<p>Accordingly, a&nbsp;shareholder loan to an S.K.A. benefits from the same PCC exemption as a&nbsp;loan to an sp. z&nbsp;o.o. (Article 9(10)(i)). The Supreme Administrative Court (NSA) confirmed this in its judgment of 9 March 2021 (III FSK 2568\/21). That said, tax authorities occasionally challenge this position \u2014 so it is safer either to seek an individual binding ruling or to file PCC-3 and then apply for a&nbsp;refund.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"tax-pitfalls-beyond-pcc\"><\/span>Tax pitfalls beyond PCC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Even a&nbsp;PCC-exempt shareholder loan creates obligations under corporate income tax (CIT) law and transfer pricing rules. A shareholder and the company they own are related parties within the meaning of Article 11a(1)(4) of the CIT Act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"interest-free-loan-deemed-income\"><\/span>Interest-free loan = deemed income<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If a&nbsp;shareholder provides the company with an interest-free loan, the tax authorities will treat the foregone interest as a&nbsp;free-of-charge benefit (Article 12(1)(2) of the CIT Act). The company must recognise income equal to the interest it would have paid at arm&#8217;s length rates. This is one of the most common errors we encounter at Progress Holding \u2014 a&nbsp;&#8220;free&#8221; loan ends up generating a&nbsp;CIT liability.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"interest-rate-and-the-safe-harbour-for-2026\"><\/span>Interest rate and the safe harbour for 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To ensure that the interest rate on a&nbsp;related-party loan is not challenged, companies can use the simplified safe harbour under Article 11g of the CIT Act. From 1 January 2026 the parameters are:<\/p>\n<table>\n<thead>\n<tr>\n<th>Parameter<\/th>\n<th>2026 value<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Base rate (PLN loans)<\/td>\n<td>WIBOR 3M, WIRON 3M Compound Rate, or POLSTR 3M Compound Rate<\/td>\n<\/tr>\n<tr>\n<td>Maximum margin \u2014 borrower<\/td>\n<td>2.6 percentage points<\/td>\n<\/tr>\n<tr>\n<td>Minimum margin \u2014 lender<\/td>\n<td>2.0 percentage points<\/td>\n<\/tr>\n<tr>\n<td>Maximum loan term<\/td>\n<td>5 years<\/td>\n<\/tr>\n<tr>\n<td>Annual cap<\/td>\n<td>PLN 20 million (aggregate with related parties)<\/td>\n<\/tr>\n<tr>\n<td>Additional charges<\/td>\n<td>None \u2014 interest only, no fees or premiums<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Source: Announcement of the Minister of Finance and Economy, 10 December 2025 (Monitor Polski). The key change for 2026 is the addition of POLSTR 3M alongside WIBOR 3M and WIRON 3M. Margins are unchanged from 2025.<\/p>\n<p>Meeting the safe harbour conditions eliminates the need for a&nbsp;local transfer pricing file and protects the applied rate from challenge. The transaction must still be reported in the TPR form, but in a&nbsp;simplified manner.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"risk-of-reclassification-as-a-capital-contribution\"><\/span>Risk of reclassification as a&nbsp;capital contribution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An interest-free loan with no fixed repayment date may be reclassified by the authorities as an additional payment (dop\u0142ata) or capital contribution. A capital contribution is subject to 0.5% PCC even in an sp. z&nbsp;o.o. \u2014 because it is not a&nbsp;loan, so the Article 9(10)(i) exemption does not apply. Our standard recommendation at Progress Holding is always to specify both an interest rate and a&nbsp;repayment date in the agreement, even if the company does not intend to repay for several years.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"pcc-comparison-sp-z-oo-vs-personal-partnerships\"><\/span>PCC comparison: sp. z&nbsp;o.o. vs personal partnerships<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Criterion<\/th>\n<th>Sp. z&nbsp;o.o. \/ S.A. \/ S.K.A.<\/th>\n<th>General \/ limited \/ civil law partnership<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>PCC classification<\/td>\n<td>Loan agreement<\/td>\n<td>Amendment to company agreement (Art. 1(3)(1))<\/td>\n<\/tr>\n<tr>\n<td>PCC rate<\/td>\n<td>0% (exempt)<\/td>\n<td>0.5%<\/td>\n<\/tr>\n<tr>\n<td>Basis for exemption<\/td>\n<td>Art. 9(10)(i)<\/td>\n<td>No exemption<\/td>\n<\/tr>\n<tr>\n<td>VAT exclusion (Art. 2(4))<\/td>\n<td>Yes \u2014 additional protection<\/td>\n<td>No \u2014 applies only to non-company-agreement transactions<\/td>\n<\/tr>\n<tr>\n<td>PCC-3 filing<\/td>\n<td>Not required<\/td>\n<td>Within 14 days of signing<\/td>\n<\/tr>\n<tr>\n<td>Taxpayer<\/td>\n<td>\u2014<\/td>\n<td>Company (commercial) or partners jointly (civil)<\/td>\n<\/tr>\n<tr>\n<td>PCC on PLN 500,000 loan<\/td>\n<td>PLN 0<\/td>\n<td>PLN 2,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"how-to-document-a-shareholder-loan-correctly\"><\/span>How to document a&nbsp;shareholder loan correctly<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A valid shareholder loan agreement must be in at least documentary form (required for amounts above PLN 1,000 under the Civil Code). This means a&nbsp;confirmed email exchange is technically sufficient \u2014 but in practice we always recommend a&nbsp;written contract.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-the-loan-agreement-must-include\"><\/span>What the loan agreement must include<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Parties \u2014 the shareholder&#8217;s details (lender) and the company&#8217;s details (borrower), including KRS number and tax ID (NIP).<\/li>\n<li>Principal amount and currency.<\/li>\n<li>Interest rate \u2014 fixed or floating (e.g. WIBOR 3M plus margin). No interest = risk of deemed income.<\/li>\n<li>Repayment date \u2014 a&nbsp;specific date or instalment schedule. No date = risk of reclassification as a&nbsp;capital contribution.<\/li>\n<li>Disbursement and repayment method \u2014 bank transfer to the company&#8217;s business account.<\/li>\n<li>Signatures \u2014 note: if the sole shareholder is also the sole member of the board, the loan agreement must be executed as a&nbsp;notarial deed under Article 210(2) of the Commercial Companies Code.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"shareholders-resolution\"><\/span>Shareholders&#8217; resolution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Unless the articles of association provide otherwise, taking on a&nbsp;loan by an sp. z&nbsp;o.o. requires a&nbsp;shareholders&#8217; resolution when the loan exceeds twice the share capital (Article 230 of the Commercial Companies Code). With minimum share capital of PLN 5,000, the threshold is just PLN 10,000 \u2014 meaning almost every shareholder loan requires a&nbsp;resolution.<\/p>\n<p>In our experience at Progress Holding, skipping this resolution is one of the most common procedural errors. The contract itself remains valid, but the board member who signed it without authorisation bears personal liability.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"is-a-shareholder-loan-to-a-polish-sp-z-oo-subject-to-pcc-2\"><\/span>Is a&nbsp;shareholder loan to a&nbsp;Polish sp. z&nbsp;o.o. subject to PCC?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. A loan from a&nbsp;shareholder (or stockholder) to a&nbsp;capital company \u2014 sp. z&nbsp;o.o., S.A., or European company \u2014 is exempt from PCC under Article 9(10)(i) of the PCC Act. No PCC-3 form needs to be filed and no formalities related to this tax are required.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-much-pcc-applies-to-a-shareholder-loan-to-a-general-or-limited-partnership\"><\/span>How much PCC applies to a&nbsp;shareholder loan to a&nbsp;general or limited partnership?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>0.5% of the loan amount. A shareholder loan to a&nbsp;personal partnership is classified as an amendment to the company agreement (Article 1(3)(1) of the PCC Act). The company must file PCC-3 and pay the tax within 14 days of signing.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-shareholder-loan-have-to-bear-interest\"><\/span>Does a&nbsp;shareholder loan have to bear interest?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Formally, no \u2014 but an interest-free loan creates tax exposure. The tax office will treat it as a&nbsp;free-of-charge benefit and assess CIT income on market-rate interest. We recommend setting an interest rate in line with safe harbour: base rate (e.g. WIBOR 3M) plus a&nbsp;margin of up to 2.6 pp for the borrower.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-the-shareholder-pay-income-tax-on-interest-received\"><\/span>Does the shareholder pay income tax on interest received?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Interest received on the loan is income for the lender. If the shareholder is an individual, the interest is subject to a&nbsp;flat 19% personal income tax (the so-called Belka tax). The company, acting as withholding agent, deducts and remits the tax when paying the interest.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-shareholder-loan-require-a-shareholders-resolution\"><\/span>Does a&nbsp;shareholder loan require a&nbsp;shareholders&#8217; resolution?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if the loan exceeds twice the share capital (Article 230 of the Commercial Companies Code) \u2014 unless the articles of association provide otherwise. With minimum capital of PLN 5,000, the threshold is PLN 10,000, so virtually every shareholder loan requires a&nbsp;resolution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-shareholder-loan-need-to-be-reported-in-transfer-pricing-documentation-tpr\"><\/span>Does a&nbsp;shareholder loan need to be reported in transfer pricing documentation (TPR)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if the loan exceeds the documentation threshold (PLN 10 million for financial transactions between related parties). Loans covered by the safe harbour simplification are reported in the TPR form in a&nbsp;simplified manner and do not require a&nbsp;local transfer pricing file.<\/p>\n<p>A shareholder loan is one of the simplest and most cost-effective ways to finance a&nbsp;Polish company \u2014 provided the structure fits the company&#8217;s legal form and the documentation is in order. With an sp. z&nbsp;o.o., PCC is avoided entirely. With a&nbsp;personal partnership, 0.5% applies, but it can be planned for in advance. In either case, remember: set a&nbsp;market-rate interest rate and put the agreement in writing.<\/p>\n<p>Need professional assistance with a&nbsp;shareholder loan in Poland? Contact Progress Holding at <strong>+48 603 232 418<\/strong> or <strong>office@progressholding.pl<\/strong>. We will prepare the loan agreement, shareholders&#8217; resolution, and transfer pricing calculation \u2014 so you can be confident everything is fully compliant.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A shareholder loan to a&nbsp;Polish sp. z&nbsp;o.o. (limited liability company) is fully exempt from civil law transaction tax (PCC) under Article 9(10)(i) of the Polish PCC Act. By contrast, the same loan made to a&nbsp;general partnership (sp\u00f3\u0142ka jawna), limited partnership (sp\u00f3\u0142ka komandytowa), or civil law partnership (sp\u00f3\u0142ka cywilna) triggers PCC at 0.5% \u2014 because Polish [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Find out when a shareholder loan to a Polish company is exempt from PCC tax and when 0.5% applies. 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