Poland Gazettes Regulation Further Extending Deadlines for Individual Income Tax Payments on Unrealized Profits

The Polish Official Gazette Sept. 24 published a regulation further extending the deadlines for individual income tax payments on unrealized profits. The regulation includes measures extending to: 1) Dec. 1, 2027, from Dec. 1, 2025, the date by which a loss must occur, for payments due by the seventh day of the month after all or part of an asset subject to taxation is lost; and 2) Dec. 31, 2027, from Dec. 31, 2025, for all other cases. The regulation also includes a measure extending to Nov. 30, 2027, from Nov. 30, 2025, the tax periods subject to the deadlines. ...