Poland: Deregulatory amendments to corporate and individual income tax laws approved by Council of Ministers

Proposed introduction of favorable changes for tax groups

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May 28, 2025

The Council of Ministers on May 20, 2025, approved a package of legislative proposals as part of the ongoing deregulation process, including:

  • Bill amending the CIT and PIT Acts to reduce the obligation to submit information about partners in general partnerships, introduce favorable changes for tax groups, and relax rules for tax refunds when a decision on granting support under the Polish Investment Zone or the Special Economic Zone scheme is revoked—effective January 1, 2026
  • Bill amending the Gift and Donation Tax Act to introduce simplifications for recurring benefits (like annuities)—effective 14 days after publication in the Polish Journal of Laws

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

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