The deadline for submitting comments is 19 September 2025. 

The Polish Ministry of Finance has initiated a public consultation on 11 September 2025, focusing on draft tax forms related to the Pillar 2 global minimum tax framework.

The consultation covers several key documents, including notification forms (GLB-Z1, GLB-Z2 with an attachment, and GLB-Z3) and tax return forms for the Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-up Tax (QDMTT), identified as GLB-I1, GLB-U1, and GLB-D1, respectively, along with their attachments.

These forms are available in XSD format for review.

Stakeholders are invited to provide their feedback by 19 September 2025.

Earlier, Poland’s President Andrzej Duda signed the Act on Equalisation of Constituent Units of International and Domestic Groups for the Pillar Two global minimum tax into law on 15 November 2024.