Poland: Legislation implementing Pillar Two global minimum tax rules passed by upper house of Parliament

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

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November 13, 2024

Legislation implementing the EU Minimum Tax Directive (Council Directive (EU) 2022/2523 of December 14, 2022) in Poland was passed by the upper house of Parliament and now awaits the president’s signature.

The goal of the legislation is to establish the global minimum tax framework by introducing the minimum top-up tax, the domestic minimum top-up tax, and the tax on under-taxed profits.

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

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

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