On 1 October 2021, the lower chamber of parliament (the Sejm) of Poland has passed the 3rd reading the bill for the so-called “Polish Deal” tax reform bill. The bill proposes to several tax reform measures including new minimum corporate tax, a new tax on shifted profits, revisions to the distribution tax regime, expanded R&D incentives, the introduction of VAT grouping, tighter CFC rules, and revised transfer pricing requirements, among others. It is expected that the bill will be approved and signed by the president before the end of November, with the measures to generally apply from 1 January 2022.
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