Poland Moves to Update Its Global Minimum Tax Rules

Poland will move forward with an update of its global minimum tax rules later this year, according to the government’s legislative agenda published Monday.

It plans to send the update for government approval in the third quarter of 2025. A yet-to-be-published legislative proposal aims to implement the OECD’s administrative guidelines of June 2024 and January 2025, the agenda says.

• After approval by the Council of Ministers, the Polish government’s highest decision-making body, the proposal would need to be passed by parliament.
• Proposed changes include guidelines for reconciling differences in the valuation of assets and liabilities, additional rules ...