Poland: Consultations on Pillar Two forms and anti-avoidance regulations; other tax developments

Recent legislative developments in Poland

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September 16, 2025

The KPMG member firm in Poland prepared a report on recent tax developments including the following:

  • Overview of Sejm session: Amendments to Polish Tax Code, Corporate Income Tax Act, and Labor Law
  • Launch of consultations on:
    • Draft top-up taxation (global anti-base erosion (GloBE)) forms
    • Anti-avoidance regulations
  • Clearance opinion on downstream merger
  • Preliminary remarks on amendments to rules of applying preferential depreciation
  • Amendments to excise duty and individual (personal) income tax published on Government Legislation Centre’s website
  • Amendments to the Act on Tax Advisory Services and the Act on Procedure of Administrative Courts adopted by Council of Ministers

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