Public CbC-R – first reports for the 2025 financial year
Public CbC-R will apply for the first time to 2025. The largest corporate groups must prepare for new obligations and public disclosures.
Public CbC-R will apply for the first time to 2025. The largest corporate groups must prepare for new obligations and public disclosures.
A draft amendment to the PIT Act, the CIT Act and the Act on Lump-Sum Income Tax (No. UD461) has been published in the Council of Ministers’ legislative work register. The two main proposals are to extend the robotisation tax relief for another 10 years and to abolish the expansion tax relief.
Major changes to WHT opinions and tax rulings – key assumptions of the draft legislation
A new proposal concerning the taxation of family foundations has been included in the Council of Ministers’ legislative work programme. In addition to changes already known from earlier drafts, the most significant proposal is an increase in the tax rate applicable to distributions made by family foundations to their beneficiaries from 15% to 19%.
The European Union and Mexico have signed the Modernised Global Agreement (MGA) and the Interim Trade Agreement (iTA). This is a landmark moment which, following years of negotiations, opens up access for Polish businesses and exporters to a dynamic market of over 131 million consumers.
The European Union has signed a Free Trade Agreement with India. This marks a breakthrough after nearly two decades of negotiations.
Possible changes to Estonian CIT The Ministry of Finance has not abandoned its plans to amend the Estonian CIT regulations. However, as follows from the draft published on 16 March 2026, the original assumptions regarding the amendment of the Estonian CIT have been modified. Relief for Estonian CIT taxpayers regarding the signing of financial statement…
The Supreme Administrative Court paves the way for claiming interest on overpaid CIT following the issuance of an APA decision In a judgment issued in March 2026 (case no. II FSK 1022/25), the Supreme Administrative Court confirmed a taxpayer-favourable position regarding the possibility of obtaining interest on a corporate income tax (CIT) overpayment arising after…
Amendments to the State Labour Inspectorate Act have been passed – it is worth preparing for new challenges On 12 March 2026, the Senate adopted the amendment to the State Labour Inspection Act (PIP) without amendments. The reform significantly expands the powers of labour inspectors, granting them, among other things, the authority to convert civil…
Public CbC-R in Poland – new reporting obligations for large groups. Check who must publish tax information.