GloBE Country Guide: Poland

Summary

Status	Draft Law
Law	On April 25, 2024, the Polish Ministry of Finance issued a Draft Law to implement the EU Minimum Tax Directive.
Effective Date	January 1, 2025 (unless an election is made to apply the GloBE rules from January 1, 2024)
IIR	Yes (2025)
UTPR	Yes (2025)
QDMTT	Yes (2025)
Filing Deadlines	Standard
Safe Harbours	Transitional CbCR Safe Harbour, QDMTT Safe Harbour, Transitional UTPR Safe Harbour and the Simplified Calculations for Non-Material Constituent Entities

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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