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Poland announces plans to introduce an investment agreement for strategic investors

26 July 2021

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Tax Alerts, Legislation & Policy, Na...

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Poland

Executive summaryThe Polish Government has announced plans to introduce a new measure – an investment agreement – for strategic investors, who would like to agree regarding a variety of tax consequences related to their investment. The agreement (commonly referred to as “Interpretation 590”) concluded with the Ministry of Finance will set forth certain tax consequences of the investment that a given investor intends to carry out in Poland. It will be binding on the tax administration and should enable the business to obtain comprehensive tax clearance regarding its investment in Poland.Key details of the Interpretation 590 are outlined below.Detailed discussion...