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Poland Reminds Taxpayers of Tax Strategy Publication Requirement

16 December 2021

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Approved Changes

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Poland

Poland's Ministry of Finance has published a release reminding taxpayers of the new requirement for large companies to make their tax strategy for a tax year publicly available. The new requirement was introduced as part of several tax changes for 2021 and requires making information available on taxation in Poland, tax schemes, transactions with related parties, restructuring, tax rulings, group tax strategy, etc. The requirement applies for taxpayers with income exceeding EUR 50 million in the previous year and for tax groups, regardless of income, with the tax strategy to be published in Polish on the company's website (or related...