Interpretacja KIS 0111-KDIB1-1.4010.426.2026.1.KM

Interpretacja indywidualna
– stanowisko w części prawidłowe i w części nieprawidłowe

Szanowni Państwo,

stwierdzam, że Państwa stanowisko w sprawie oceny skutków podatkowych opisanego zdarzenia przyszłego w podatku dochodowym od osób prawnych jest w części prawidłowe i w części nieprawidłowe.

Zakres wniosku o wydanie interpretacji indywidualnej

14 lipca 2026 r. wpłynął Państwa wniosek wspólny z tego samego dnia o wydanie interpretacji indywidualnej.

Treść wniosku jest następująca:

Zainteresowani, którzy wystąpili z wnioskiem

1. Zainteresowany będący stroną postępowania:

X dalej: „X”, „Spółka Przejmująca” lub „Zainteresowany”;

2. Zainteresowany niebędący stroną postępowania:

Y, dalej: „Wnioskodawca”, „Y” lub „Spółka Przejmowana”.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

Opis zdarzenia przyszłego

1. INFORMACJE OGÓLNE O WNIOSKODAWCACH

Y (…) Oddział w Polsce (dalej: „Polski Oddział”) jest oddziałem instytucji kredytowej Y z siedzibą w E (…) działającej w formie odpowiednika spółki akcyjnej (…) (dalej: „Y” lub „Spółka Przejmowana”).

Polski Oddział powstał w wyniku zmiany firmy spółki macierzystej (uprzednio: „C S.A.”) i jest następcą wpisu rejestrowego oddziału prowadzonego dotychczas pod firmą C S.A. (…) Oddział w Polsce.

Polski Oddział jest wpisany do rejestru przedsiębiorców Krajowego Rejestru Sądowego, posiada nadany polski numer identyfikacji podatkowej (NIP (…)). Polski Oddział jest też zarejestrowanym w Polsce czynnym podatnikiem podatku od towarów i usług (dalej: „VAT”) oraz podlega w Polsce ograniczonemu obowiązkowi podatkowemu w podatku dochodowym od osób prawnych na podstawie art. 3 ust. 2 ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (tekst jedn. Dz.U. z 2026 r. poz. 554 ze zm.; dalej: „ustawa o CIT”), w zakresie dochodów osiąganych poprzez położony na terytorium Rzeczypospolitej Polskiej zagraniczny zakład w rozumieniu art. 4a pkt 11 ustawy o CIT oraz właściwej umowy o unikaniu podwójnego opodatkowania i prowadzi w Polsce działalność gospodarczą jako (…) instytucja kredytowa (…) do działania na terytorium Rzeczypospolitej Polskiej w trybie tzw. single passport.