Poland’s Council of Ministers approved a proposal to simplify group taxation and transfer pricing regulations on 21 May 2025.
Poland’s Council of Ministers approved a proposal on 21 May 2025 to streamline the country’s group taxation and transfer pricing regulations.
Under the newly approved proposal, Polish corporate groups that do not transact with related parties at arm’s length would no longer lose their status as a single corporate income taxpayer.
The legislation has been submitted to parliament for approval and, if passed, will go into effect on 1 January 2026.
Earlier, Poland published the updated consolidated text of the transfer pricing regulations related to corporate income tax in the Official Gazette on 8 April 2025. The regulation applies to transfer pricing information for tax years starting after 31 December 2021. It outlines the data, information, and declaration required in transfer pricing reports for corporate income tax and provides preparation guidelines.
