Poland has terminated the COMECON Income and Capital Tax Treaty (Companies) (1978) on 8 January 2025.
This agreement, signed on 19 May, 1978, in Ulaanbaatar, was established under the former Council for Mutual Economic Assistance (CMEA) framework.
The declaration of 10 December 2024 was officially published in Poland’s Official Gazette on 8 January 2025, under Notice No. 22.
The declaration confirms that Poland no longer adheres to the COMECON treaty and clarifies its non-applicability to several successor states of the former Soviet Union. Notably, Armenia, Azerbaijan, Belarus, Estonia, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Moldova, Tajikistan, Turkmenistan, and Uzbekistan have not acknowledged themselves as successors to the USSR regarding this treaty.
The treaty between Poland and several countries has ceased to be in force on various dates due to political changes or the replacement of new tax treaties. Many of these changes occurred as bilateral tax agreements replaced the COMECON treaty.
The key dates include Germany (3 October 1990), Mongolia (28 June 1991), Russia (22 February 1993), Hungary (1 January 1994), Ukraine (11 March 1994), Bulgaria (10 May 1995), Romania (15 September 1995), Slovak Republic (21 December 1995), and Czech Republic (1 January 1996).
