Poland’s Senate (upper house of parliament) has approved a legislation for the implementation in accordance with the EU Minimum Tax Directive (Council Directive (EU) 2022/2523) of 14 December 2022.

The bill must be presented to the president for signature to become law.

Poland’s Ministry of Finance first released a draft law concerning top-up taxation for constituent entities of both international and domestic groups in April 2024. This legislation aims to implement the provisions outlined in Council Directive (EU) 2022/2523 regarding the global minimum tax, commonly called Pillar 2.

On 25 September 2024, the draft law was submitted to Poland’s Sejm (lower house of parliament) for review.

The legislation is expected to go into effect on 1 January 2025.