Further to the extensions of the corporate income tax return deadlines to 31 May 2020 (31 July for non-profits), Poland has introduced a number of other tax relief measures in response to COVID-19. Main measures include:

• An extension of the deadline for submitting transfer pricing documentation to 30 September 2020;
• The option to offset a 2020 tax loss up to PLN 5 million against 2019 income, …