The Polish Ministry of Finance has announced designating the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz as the sole authority responsible for matters related to the global minimum tax. This decision, outlined in a draft regulation published on 26 November 2024, is set to take effect on 1 January 2025.
This new regulation aims to streamline the administration of the global minimum tax, domestic minimum top-up tax, and tax on under taxed profits.
The draft Regulation is part of a broader legislative effort that includes the introduction of the Qualified Domestic Minimum Top-Up Tax (QDMTT) and adherence to the Income Inclusion Rule (IIR) and Under taxed Profit Rule (UTPR).