GloBE Country Guide: Poland

Summary

Status	Enacted Law
Law	On April 25, 2024, the Polish Ministry of Finance issued a Draft Law to implement the EU Minimum Tax Directive. On September 25, 2024, the draft bill was sent to the Polish Parliament. On November 7, 2024 the draft law implementing the EU Minimum Tax Directive in Poland was passed by the upper house of Parliament (with no amendments) and has been passed to the President for enactment. On November 19, 2024, the Law was published in the Official Gazette.
Effective Date	January 1, 2025 (unless an election is made to apply the GloBE rules (aside from the UTPR) 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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