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Poland: Tax amendments including changes to reporting of tax arrangements passed by Council of Ministers

Expected to become effective October 1, 2026

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february 11, 2026

The Council of Ministers passed a bill including the following tax amendments:

  • Changes to the reporting of tax arrangements (including the abolition of the obligation to report domestic tax arrangements and a reduction in the number and frequency of mandatory disclosure rules (MDR) forms to be submitted)
  • Changes regarding the statute of limitations (including the removal of the provision suspending the statute of limitations due to the initiation of criminal fiscal proceedings)
  • Simplifications and improvements to tax settlements (including the removal of the requirement to submit an application for a tax overpayment when the overpayment results from a corrected return, an increase in the amount of tax that can be paid by an entity other than the taxpayer from PLN 1,000 to PLN 5,000, and the introduction of the possibility to remit tax before its payment deadline)

The provisions are expected to become effective October 1, 2026.

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

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