Poland: Draft bill implementing Pillar Two global minimum tax published

Provides for an income inclusion rule, qualified domestic minimum top-up tax, and undertaxed profit rule

Provides for an income inclusion rule, qualified domestic minimum top-up tax, and UTPR

A draft bill implementing the EU Minimum Tax Directive (Council Directive (EU) 2022/2523 of 14 December 2022) in Poland has been published on the government legislation center’s website.

The draft bill provides for an income inclusion rule (IIR), a qualified domestic minimum top-up tax (QDMTT), and an undertaxed profit rule (UTPR). The bill also provides for a new legal instrument—a top-up tax opinion—which would be issued by the national revenue service and treated as a "qualified" type of individual ruling, responding to the specific nature of the global minimum tax questions. A top-up tax opinion application would be subject to fees ranging from PLN 25,000 to PLN 75,000.

The bill is expected to become effective 1 January 2025, but the bill may provide for voluntary application of its provisions as early as from 1 January 2024.

Read an April 2024 report prepared by the KPMG member firm in Poland



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