Poland Floats Draft Standardized Global Minimum Tax Return

Poland is seeking feedback on a draft of a global minimum tax compliance return, the country’s Ministry of Finance announced Wednesday.

The return—known as GloBE Information Return, or GIR—will be used by tax authorities to verify companies’ compliance with global minimum tax rules.

The global minimum tax, which Poland implemented from Jan. 1, 2025, seeks to levy large corporate groups’ revenue at a minimum rate of 15% and is part of a tax deal negotiated at the Organization for Economic Cooperation and Development.

• The GIR is a standardized form developed by the OECD for the global minimum tax to ...