What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 674.
New minimum tax for the largest domestic and multinational companies
The act introduces a global minimum tax of 15% for the largest corporate groups operating in Poland. These changes aim to tighten the tax system and prevent tax avoidance by multinational corporations, leading to increased state budget revenues.
Key points
Applies only to giants: The new rules target corporate groups with annual consolidated revenues of at least €750 million.
Compensatory tax: If a group's effective tax rate in a given country is below 15%, it must pay a compensatory top-up tax.
State budget revenue: All proceeds from the new compensatory taxes will directly benefit the Polish state budget.
Exemptions for specific entities: The rules do not apply to non-profits, pension funds, international organizations, or government bodies.
New GLOBE Council: A special advisory body will be established to provide opinions on complex compensatory tax matters.
Penalties for non-compliance: Heavy fines are introduced for failing to submit required tax information or providing false data.
55%
VOTING RESULTS
2024-11-06
For
236
Against
188
Abstain
9
Status:
Became Law
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