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What Does 2025 Hold for the Global Minimum Tax (Pillar Two)?

Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against the odds. However, despite various obstacles and setbacks, we closed out 2024 with...more

Opt-out from VAT exemption for financial services under Polish law

Taxpayers can now withdraw from the VAT exemption for financial and fund management services, as well as services concerning foreign currency exchange, coins and banknotes....more

Latest changes to the Polish withholding tax regime

The pay and refund mechanism introduced in 1 January 2019 to Polish CIT, effectively suspended until the end of 2021, after amendments, came into force from and including 1 January 2022. ...more

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