At the beginning of August 2025, the President signed a law introducing a significant change to the Polish tax system—Article 27c of the Corporate Income Tax Act, which imposed an obligation on certain taxpayers to publish information on their tax strategy, was repealed. The publication obligation came into force in 2021.
How has it been so far?
The largest taxpayers, i.e. taxpayers whose revenues in a tax year exceeded EUR 50 million, and capital groups were required to publish information about their tax strategy on their websites.
Taxpayers subject to this obligation had to comply by the end of the 12th month following the end of the tax year to which the report related.
The information on the tax strategy implemented had to include, among other things, data on the processes and procedures for managing the performance of obligations under tax law and ensuring their proper performance, applications for individual interpretations, or planned restructuring measures that may affect the amount of tax liabilities of both the taxpayer and related entities.
Tax strategy: amendment concerning the obligation to publish information on the tax strategy implemented
The Act of 25 June 2025 amending the Corporate Income Tax Act repealed the obligation to publish information on the tax strategy implemented.
In addition, the Act stipulates that if the deadline for publishing information on the tax strategy expired before the date of entry into force of this Act, no proceedings for imposing a financial penalty shall be initiated, and any proceedings already initiated shall be discontinued.
The Act entered into force on 7 August 2025.
What prompted the changes?
As stated in the explanatory memorandum to the government’s draft bill amending the corporate income tax, the main reason for repealing the publication requirement was to eliminate unnecessary administrative procedures, reduce business costs, and increase the clarity of the tax system (Print No. 1233, Government draft bill amending the Corporate Income Tax Act).
This is a manifestation of the implementation of the commitment of the government’s Deregulation Team and the assumptions of pillar VI:“Support for business and deregulation” of the economic plan for 2025“
If you have any additional questions regarding tax strategy or other tax and legal matters, we encourage you to contact us!
