The new legislation regarding the exchange of tax information with other countries was signed by the President on 20 March 2017. The Law provides information on obligations of financial institutions and the automatic exchange of country-by-country (CbC) reports. Entities belonging to groups with a registered office or permanent establishment (PE) in Poland shall provide the group information for the reporting year. The new legislation provides rules requiring disclosure and exchange of information on entities within the group including revenue, realized gain (loss) before tax, income tax paid and payable, penalties, capital, ROE, number of employees and tangible assets other than cash and cash equivalents.
Related Posts

Poland: Government proposes new PIT scale from 2027
The Polish government has decided to submit a separate bill to introduce changes to the personal income tax system,
Read More
Poland: Senate approves PIT Changes, CIT increase for large taxpayers
The Polish Senate approved Bill No. 3147 on 27 October 2026, introducing changes to legislation amending the Personal
Read More
Poland temporarily exempts select taxpayers from JPK CIT reporting duties
Poland’s Minister of Finance and Economy signed a regulation on 29 October 2026 that temporarily exempts selected
Read More
Poland defers KSeF e-invoicing penalties to 2027, extends VAT reverse charge to 2030
Poland’s Council of Ministers adopted a draft law on 20 October 2026 that postpones fines for errors linked to the
Read More
Poland extends fuel price relief through year-end
Poland's Ministry of Finance and Economy has introduced another round of tax cuts on motor fuels on 2 October
Read More
Poland enacts windfall tax on energy firms
Poland's President Karol Nawrocki signed a windfall tax bill on 1 October 2026 that targets oil and gas
Read More