Poland: Consultation on proposed Pillar Two amendments; DAC8 legislation passed by Senate

The DAC8 legislation now moves to the president.

The government recently published a bill for consultation proposing amendments to top-up taxation—aimed at implementing the Pillar Two global anti-base erosion (GloBE) rules. Key provisions of the bill include:

Clarifying the rules for recognizing deferred tax assets and liabilities
Simplifying the application of a uniform accounting standard for top-up tax calculations
Introducing procedural changes regarding reporting obligations

The new provisions are proposed to become effective May 1, 2026, with certain provisions applicable to tax years beginning after December 31, 2023.

In addition, the Senate passed unamended legislation introducing new rules for the reporting and automatic exchange of information on revenues from transactions in cryptoassets (DAC8). The legislation now moves to the president.

Read a February 2026 report prepared by the KPMG member firm in Poland

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Poland: Consultation on proposed Pillar Two amendments; DAC8 legislation passed by Senate

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