Restrictions related to application of the WHT preferences
As of January 2022, Poland finally implemented new regulations concerning the withholding tax (WHT). The aim of the changes was to impose new restrictions for application of the WHT preferences.…
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Introduction of the Global Minimum Tax in Poland (Pillar 2)
Starting January 1, 2025, regulations concerning the so-called global minimum tax (Pillar 2) are expected to come into effect in Poland. …
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Polish Minimum Tax – First Filing in 2025
After a two-year suspension, the provisions concerning the minimum tax came into effect on January 1, 2024. …
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