Greater tax certainty for investors in Poland


Poland has been an attractive place for foreign direct investment for years. It has become one of the main locations for outsourcing financial functions for corporations around the world. And its location between the East and the West, in a complicated geopolitical situation and supply chain disruptions, makes many companies choose Poland when moving or planning to move production closer to their largest markets.


With its stable economy, Poland, the largest country in Central and Eastern Europe and the sixth largest in Europe remains competitive in terms of labour costs, yet offers a high quality of work thanks to an educated, qualified and highly motivated workforce.

Business conditions are the most important factor that businesses consider when choosing a location for foreign direct investment. In addition to the geographical location, low investment costs and qualified staff, investors take into account the quality of the institutions (political stability), tax incentives, and the general fiscal climate for entrepreneurs.

Each foreign investment is a complex and demanding undertaking, which by its nature gives rise to numerous consequences under tax regulations. And this means the need for appropriate and conscious tax planning. Ideally, in key issues, tax consequences and their financial aspects can be clearly defined at an early stage and agreed with the tax authority, so that the subsequent implementation of the investment does not create a tax risk. Businesses considering expansion and serious direct investments on the Polish market are primarily looking for solutions that will ensure fiscal security for their investments.

The Cooperative Compliance Programme and the Investment Agreement are two independent solutions, introduced by the Minister of Finance and the National Tax Administration (KAS) in response to the expectations of investors interested in doing business in Poland.




#MORE on BPCC website in article with commentary by Bartłomiej Kołodziej >>