Poland: Legislation limiting certain tax reporting passed by Senate
Obligation for large corporate income tax payers to publish report on executed tax strategy repealed.
The upper house of Parliament (Senate) on July 17, 2025, passed—unamended—the following items of tax legislation:
- The act amending the Corporate Income tax (CIT) Act, which repeals the obligation to publish a report on the executed tax strategy by the largest CIT payers – new regulations will become effective on the day following the act’s promulgation in the Polish Journal of Laws
- The act amending the Personal (individual) Income Tax (PIT) Act and the CIT Act, which limits the obligation to submit an annual report on the composition of partners in a Polish general partnership – new provisions are expected to enter into force on January 1, 2026
Read a July 2025 report prepared by the KPMG member firm in Poland