GloBE: The Ministry of Finance has published a list of countries with “qualified” status and determined that the GloBE will be handled by the Tax Office in Bydgoszcz

The list of countries that have obtained “qualified” status for GloBE purposes is now known.

The Ministry of Finance published an announcement on February 7, 2025, regarding the list of non-Polish jurisdictions that have implemented a qualified income inclusion rule or a qualified domestic minimum top-up tax or meet the requirements for safe harbors for the qualified domestic minimum top-up tax.

What does “qualified” status mean?

The “qualified” status means confirmation by the OECD that the GloBE rules introduced in a given country meet specific requirements.

Holding “qualified” status allows for the application of certain simplifications, credits, or exemptions when determining obligations and calculating GloBE.

The information provided in the Announcement will be very useful, for example, for the ultimate parent entities (UPE) located in Poland (who are taxpayers of the global minimum tax) whose subsidiaries are based in other countries. If these subsidiaries are located in countries with “qualified” status, it will be possible to apply, for example, the safe harbor for the qualified domestic minimum top-up tax (QDMTT safe harbor).

According to Article 125(1) of the GloBE Act, choosing the QDMTT safe harbor for a country other than Poland will result in no obligation for the Polish UPE to calculate the global minimum tax, provided the following conditions are met:

1. All entities (including constituent entities) located in that country (other than Poland), for which the global minimum tax taxpayer would calculate the effective tax rate (ETR), are subject to a qualified domestic minimum top-up tax and this tax is fully due for payment.
2. The country is listed in the Announcement as a jurisdiction meeting the QDMTT SH.

Therefore, when a country is listed in the Announcement, the Polish global minimum tax taxpayer (e.g., the Polish UPE of an international group subject to GloBE requirements) will not be required to calculate this tax for a given tax year and for that country (provided the condition from Article 125(1)(1) of the GloBE Act is met).

Which tax office is responsible for GloBE matters?

The Ministry of Finance also issued a regulation on December 18, 2024, which establishes that, from1 January 2025, the tax authority responsible for the territorial matters related to the top-up tax (global, domestic, and under-taxed profits) will be the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz. This authority will be responsible for receiving information about top-up taxation (or information about which constituent entity of the group will submit the GloBE Information Return), as well as tax returns related to top-up taxation.

However, this authority will not be responsible for issuing opinions on top-up taxation or protective opinions in this regard (the competent authorities for these matters are, respectively, the Director of the National Tax Information and the Head of the National Revenue Administration).