The legislation repeals the requirement for large corporate income taxpayers to publish a report on their executed tax strategy.
Poland’s Senate passed two tax legislation amendments without changes on 17 July 2025.
Corporate Income Tax (CIT) Act Amendment
Amendments to the Corporate Income Tax (CIT) Act include repealing the requirement for the largest CIT payers to publish an annual report on their executed tax strategy. It also includes scrapping the requirement to submit a yearly report on general partnership partners if no changes occur. This will take effect the day after its promulgation in the Polish Journal of Laws.
Personal Income Tax (PIT) and CIT Act Amendment
Reduces the obligation to submit an annual report on the composition of partners in Polish general partnerships. These changes are scheduled to take effect on 1 January 2026.
Earlier, Poland’s lower chamber of parliament (Sejm) approved amendments to the Corporate Income Tax (CIT) during parliamentary sessions held between 24 and 26 June 2025.
