Poland moves to centralise tax ruling publications
The draft, published 1 September 2025 for a 7-day public consultation, will apply to rulings from early 2025 and take effect three months after publication. Poland’s Ministry of Finance and Economy proposed a draft amendment (ref. UDER91) to
See More
Poland: Government adopts 2026 budget law, increases corporate tax for banks
The draft 2026 budget law increases the corporate tax rate for the banking sector, a rise in the VAT exemption threshold from PLN 200,000 to PLN 240,000, and a 15% hike in excise rates on alcoholic beverages. Poland's government has adopted the
See MorePoland: President approves law requiring nationwide e-invoicing systemÂ
The phased implementation begins with the largest taxpayers, requiring those with 2024 sales over PLN 200 million to comply by 1 February 2026. Poland’s President signed into law a mandate on 27 August 2025, for the national electronic
See More
Poland: President rejects bill to ease fiscal offence penalties
The government’s deregulation package, vetoed by the President, would have cut maximum fines for tax offences from PLN 44.8 million to PLN 29.9 million and from PLN 14.9 million to PLN 7.5 million. Poland’s President Karol Nawrocki
See MorePoland: MoF to increase corporate tax rate for banks
The changes are set to take effect on 1 January 2026. Poland’s Ministry of Finance has announced plans on 21 August 2025 to adjust the corporate income tax rate for banks, with a target rate of 23% starting in 2028, up from the current
See MorePoland: MoF announces measures to combat aggressive transfer pricing strategies
The new measures assist the National Tax Administration in detecting and countering large corporations that evade or underreport their income tax. Poland’s Ministry of Finance has announced two new measures on 19 August 2025, to tackle
See MorePoland: MoF considers windfall profit tax on banking sectorÂ
Poland’s Finance and Economy Minister plans to introduce a windfall profits tax on banks, citing high profits driven by elevated interest rates from the National Bank of Poland. Poland’s Minister of Finance and Economy has announced plans to
See MorePoland: Ministry of Digital Affairs proposes levy on digital services
The proposed DST targets companies with global revenues over EUR 750 million, applying varying rates ranging from 3% to 6% for broad digital activities like platforms, ride-sharing, and data sales, and 5% to 7.5% for targeted digital
See More
Poland: Ministry of Finance consults extension of temporary withholding tax exemption for technical payers
Poland plans to extend the temporary withholding tax exemption for technical payers, including securities account operators, until the end of 2026. Poland’s Ministry of Finance has released a draft regulation for public consultation on 11
See More
Brazil, Poland tax treaty enters into force
The tax treaty takes effect on 5 November 2025. The income tax treaty between Brazil and Poland will take effect on 5 November 2025, applying from 1 January 2026. The treaty, signed on 20 September 2022, aims to prevent double taxation and tax
See MorePoland: MoF consults on draft DAC8, DAC9 implementation billÂ
The deadline for submitting comments is 18 August 2025. Poland’s Ministry of Finance initiated a consultation regarding Draft Bill No. UC110 on 25 July 2025. The bill focuses on implementing mandatory automatic exchange of information (AEOI)
See MorePoland: MoF issues guidance on mandatory disclosure rulesÂ
The finance ministry clarified that share capital increases via non-cash or certain cash contributions are excluded from MDR if specific tax conditions are met. Poland’s Minister of Finance issued a general ruling (ref no. DTS5.8092.3.2025,
See MorePoland: KAS intensifies measures against tax avoidance, profit outflows
The Ministry of Finance intends to set up a dedicated centre at the Małopolska Customs and Tax Office in Kraków to carry out its plans. Poland’s Ministry of Finance announced a new initiative on 31 July 2025 to address aggressive tax planning
See MorePoland: President approves law to ease corporate income tax rules
The new law removes certain tax exemptions tied to SEZ permits, eliminates annual reporting for general partnerships, and lifts penalties affecting corporate tax group status for related-party transactions. Poland’s President has signed a law
See More
Brazil: National Congress approves tax treaty with PolandÂ
The treaty will take effect three months after the exchange of ratification instruments and will apply starting 1 January of the following year. Brazil's National Congress has issued Legislative Decree No. 186 of 2025, approving the income tax
See MorePoland: Senate approves bill to ease corporate tax rules
The legislation repeals the requirement for large corporate income taxpayers to publish a report on their executed tax strategy. Poland’s Senate passed two tax legislation amendments without changes on 17 July 2025. Corporate Income Tax
See MoreBrazil: Senate approves tax treaty with Poland
The treaty becomes effective three months after the exchange of ratifications and applies from 1 January of the following year. Brazil's Senate (upper house of the National Congress) approved the ratification of its first income tax treaty with
See MorePoland: MoF issues guidance on beneficial ownership for withholding tax
The guidance provides clarification of the application of the beneficial owner clause for withholding tax under Corporate and Individual Income Tax Laws. Poland’s Ministry of Finance has issued guidance on 3 July 2025, regarding the application
See More