The treaty becomes effective three months after the exchange of ratifications and applies from 1 January of the following year.
Brazil’s Senate (upper house of the National Congress) approved the ratification of its first income tax treaty with Poland on 15 July 2025.
The treaty, signed on 20 September 2022, is the first of its kind between the two nations and aims to prevent double taxation and tax evasion between Brazil and Poland.
The treaty will take effect three months after the exchange of ratification instruments and will apply starting 1 January of the following year.
Earlier, Brazil’s Chamber of Deputies had approved the 2022 Brazil-Poland Income Tax Treaty through Draft Legislative Decree No. 261/2024 on 13 February 2025.
