Poland excludes some EU non-cooperative jurisdictions from harmful tax competition list

20 March, 2025

Poland’s Minister of Finance issued a notice on 8 March 2025 identifying countries and territories listed on the EU's register of non-cooperative jurisdictions but not on Poland's list of nations engaging in harmful tax competition for individual

See More

Poland clarifies DAC6 reporting rules for legally protected professional secrecy 

14 March, 2025

Poland's Ministry of Finance issued a release on 12 March 2025 on reporting tax schemes under DAC6 mandatory disclosure rules in cases of professional secrecy. The Minister of Finance clarified that professionals, under national law, authorised

See More

Poland extends reverse charge for gas, electricity, and greenhouse gas emissions transfers

11 March, 2025

Poland's Ministry of Finance has announced that the VAT reverse charge mechanism for transactions involving gas, electricity, and greenhouse gas emission allowance transfers will be extended to 31 December 2026. The mechanism was initially planned

See More

Poland: CJEU rules tax exemption for external investment funds breaches EU law

07 March, 2025

The Court of Justice of the European Union (CJEU), in its ruling C-18/23 on 27 February 2025, established that the Polish tax exemption for externally managed nonresident investment funds violated the free movement of capital under EU law. Under

See More

Poland: EU Council extends VAT split payment system to February 2028

07 March, 2025

The EU has authorised Poland to extend its split payment system for VAT on 28 February 2025 under the Council Implementing Decision (EU) 2025/373 of 18 February 2025.  The authorisation has been published in the EU's Official Journal on 28 February

See More

Poland: Finance Minister consults R&D tax relief changes under GloBE rules

04 March, 2025

Poland's Minister of Finance, Andrzej Domański, met with entrepreneurs and tax advisors to discuss proposals to adjust the research and development (R&D) tax relief to the GloBE system on 21 February 2025. This announcement was made by

See More

Poland proposes changes to DAC6 disclosure rules

27 February, 2025

Poland’s Ministry of Finance has proposed amendments to the mandatory disclosure rules (MDR) for potentially aggressive tax arrangements on 17 February 2025. The draft law aims to improve relations between taxpayers and tax authorities and

See More

Poland: Parliament passes tax law amendments

26 February, 2025

Poland’s lower house of Parliament (Sejm) has approved two legislative measures to amend the nation's tax laws during its 20-21 February 2025 session. The tax measures are as follows: Tax Code updates: Easier submissions and interest on

See More

Israel proposes withholding tax on digital asset transactions

25 February, 2025

Israel’s government proposed draft regulations on 21 November 2024 to impose withholding tax on digital asset transactions, including cryptocurrencies, tokens, and non-fungible tokens (NFTs). A recent ministerial memorandum clarified that

See More

Brazil: Chamber of Deputies approves tax treaty with Poland

25 February, 2025

Brazil’s Chamber of Deputies has approved the 2022 Brazil-Poland Income Tax Treaty through Draft Legislative Decree No. 261/2024 on 13 February 2025. The treaty, signed on 20 September 2022, is the first of its kind between the two nations. Its

See More

Poland publishes list of qualified jurisdictions for Pillar Two rules

24 February, 2025

Poland’s Minister of Finance has issued a notice on 7 February 2025 listing jurisdictions that have adopted the qualified income inclusion rule (IIR), qualified for the domestic minimum top-up tax (QDMTT), or meet the criteria to be treated as

See More

Poland: Senate passes various VAT changes 

19 February, 2025

Poland’s Senate has approved several VAT amendments, including extending the reverse charge mechanism for gas, electricity, and greenhouse gas services and maintaining an 8% reduced VAT rate for certain agricultural goods. Additional VAT

See More

Poland to consult R&D tax relief under Pillar Two GloBE Rules

18 February, 2025

The Ministry of Finance announced that it will hold consultations on the direction of modifications to the research and development (R&D) tax relief in the context of the Pillar Two GloBE Rules on 21 February 2025. Registrations for

See More

Andorra considers signing tax treaty with Poland

07 February, 2025

Andorran and Polish officials convened on 3 February 2025, where Andorra expressed interest in negotiating an income tax treaty with Poland. This follows that Poland has announced the removal of Andorra from its list of non-cooperative tax

See More

Poland: Parliament passes bill on VAT changes, expands excise duty to nicotine products 

04 February, 2025

Poland’s lower house of Parliament (Sejm) has passed a bill delaying changes to VAT rates during its January 22-24, 2025 sittings. The Sejm also extended the reverse charge mechanism to gas, electricity and services associated with the transfer

See More

Poland ends application of 1978 COMECON treaty

04 February, 2025

Poland has terminated the COMECON Income and Capital Tax Treaty (Companies) (1978) on 8 January 2025. This agreement, signed on 19 May, 1978, in Ulaanbaatar, was established under the former Council for Mutual Economic Assistance (CMEA)

See More

Poland: EU approves extension of VAT split payment system

27 January, 2025

The European Commission (EC) has published a proposal for a Council Implementing Decision on 14 January 2025, authorising Poland to extend its split payment system for VAT collection. After a period of a voluntary split payment system, Poland

See More

Poland sets base and margin rates for transfer pricing

02 January, 2025

Poland has published Notice No. 1105 in the Official Gazette on 21 December 2024, setting the base interest rates and margin interest rates for transfer pricing in individual and corporate income taxes. The regulation establishes base interest

See More