Poland: Proposed legislation amending Pillar Two rules
Anticipated to be approved by Council of Ministers in third quarter of 2025
Proposed legislation amending the Pillar Two rules was added to the list of legislative work and policies of the Council of Ministers on April 7, 2025.
The proposed legislation, which is anticipated to be approved by the Council of Ministers in the third quarter of 2025, would:
- Address the re-recognition of deferred tax liabilities in cases where the related amount remains unpaid
- Clarify the recognition of deferred tax assets stemming from received credits, the requirements for submitting information on top-up taxation, and the conditions for applying the Accounting Act
Read an April 2025 report prepared by the KPMG member firm in Poland