Polish Parliament Approves Easing of Corporate Tax Rules

Polish company groups will no longer lose their ability to operate as a single corporate income taxpayer on account of failures to conduct related-party transactions at arm’s length, under legislation approved Thursday by the upper house of the Polish parliament and awaiting the president’s signature.

Current rules providing for loss of tax capital group status on those transfer pricing grounds were excessively stringent, the government had argued in proposing the change, which is to enter into force Jan. 1, 2026.

Additionally, corporate income taxpayers with annual revenue over €50 million ($57.9 million) won’t be required to publish information on implemented ...