Poland: Draft legislation implementing Pillar Two global minimum tax rules submitted to lower house of Parliament

The legislation is expected to become effective January 1, 2025.

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October 2, 2024

Draft legislation implementing the EU Minimum Tax Directive (Council Directive (EU) 2022/2523 of December 14, 2022) in Poland was submitted to the lower house of Parliament (Sejm) for the first reading.

The legislation is expected to become effective January 1, 2025.

Read a September 2024 report prepared by the KPMG member firm in Poland

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