Poland: Legislation limiting certain tax reporting passed by Senate

Obligation for large corporate income tax payers to publish report on executed tax strategy repealed.

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July 23, 2025

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

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