The new measures assist the National Tax Administration in detecting and countering large corporations that evade or underreport their income tax.

Poland’s Ministry of Finance has announced two new measures on 19 August 2025, to tackle aggressive transfer pricing planning: the creation of a dedicated Team for Combating Aggressive Tax Planning within the Ministry and the establishment of the National Revenue Administration’s Competence Centre in Krakow, focused on corporate income tax enforcement.

Team for Combating Aggressive Tax Planning in Corporate Income Tax

The Ministry of Finance and Economy established the Team for Combating Aggressive Tax Planning in Corporate Income Tax under order of 7 August 2025.  This team will be responsible for preparing a report containing proposed solutions for combating aggressive tax planning in the corporate income tax, based on an analysis of four areas:

  • International corporate income tax systems;
  • Harmful tax planning patterns;
  • Building systemic actions for the resilience of the tax system
  • International cooperation.

The Competence Centre

The Competence Centre was established to enhance Poland’s capacity to identify and counteract corporate tax avoidance strategies, with particular attention to transfer pricing.

The Centre’s responsibilities include:

  • Analysing the information about aggressive tax schemes;
  • Collecting and processing data from Poland’s digital tax systems (JPK-CIT and KSeF); Transferring best practices to other National Revenue Administration (KAS) units;
  • Preparing proposals for changes to the law that hinder the use of aggressive tax strategies;
  • Disseminating good practices in the National Revenue Administration.

According to Andrzej Domański, Minister of Finance and Economy, in 2024, the National Tax Administration (KAS) uncovered nearly double the amount of income that companies attempted to underreport through transfer pricing compared to the previous year. By mid-2025, the issue had grown 30% beyond 2023, highlighting the need for specialised skills and modern analytical tools to address it.