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