Poland: List of jurisdictions with qualified status for Pillar Two purposes

List applies for purposes of local implementation of Pillar Two rules

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February 20, 2025

The Minister of Finance on February 12, 2025, issued a notice (dated February 7, 2025) listing the jurisdictions that have implemented the qualified income inclusion rule or the qualified domestic minimum top-up tax or meet the requirements to be treated as safe harbors for the purposes of local implementation of the qualified domestic minimum top-up tax.

According to the notice, 27 jurisdictions have implemented the qualified income inclusion rule, while the qualified domestic minimum top-up tax has been introduced by 28 jurisdictions. The requirements to be treated as safe harbors for purposes of the qualified domestic minimum top-up tax have been met by 28 jurisdictions. The only jurisdiction that has not implemented the qualified income inclusion rule, but introduced the two remaining solutions, is Barbados.

Read a February 2025 report prepared by the KPMG member firm in Poland

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