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Poland publishes draft legislation implementing global minimum tax (Pillar Two), with option to apply retroactively from 1 January 2024

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Poland

  • Draft legislation implementing Global Minimum Tax (GMT) in Poland was released in the late evening of 25 April 2024 on the Polish government's official website.
  • The draft provisions provide for Qualified Domestic Minimum Top-Up Tax (QDMTT) in addition to the Income Inclusion Rule (IIR) and the Undertaxed Profit Rule (UTPR).
  • According to the draft law, the relevant Act would be in force from 1 Januar…

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