Poland’s Minister of Finance Andrzej Domański announced on 16 May, 2024, the extension of the public consultation regarding the draft bill for the implementation of the EU Minimum Tax Directive under Council Directive (EU) 2022/2523 of 14 December 2022.

The new deadline for comments on the consultation has been set for 24 May, 2024.

The proposed bill was published on the official website of the Polish government on 25 April, 2024. It includes provisions for Qualified Domestic Minimum Top-Up Tax (QDMTT) alongside the Income Inclusion Rule (IIR) and the Undertaxed Profit Rule (UTPR).

The bill is planned to come into effect on 1 January 2025, with the option to implement QDMTT Safe Harbor and IIR from 1 January, 2024.