Poland Introduces Measures to Combat Aggressive Tax Optimization

The Ministry of Finance of Poland informed that the Team for Combating Aggressive Tax Planning in Corporate Income Tax (CIT) at the Ministry of Finance and the Competence Center for Combating Aggressive Tax Planning in Corporate Income Tax at the National Revenue Administration launched its operations in August.

Aggressive tax planning is the use of legal or semi-legal structures that allow large companies to avoid paying taxes. This is often done using transfer pricing, which leads to lower income and, consequently, lower taxes reporting in Poland.

The Team for Combating Aggressive Tax Planning and the Competence Center will develop a report on the solutions for combating aggressive tax planning in the CIT, based on analysis in four areas:

‒ international CIT tax systems,

‒ harmful tax planning patterns,

‒ systemic resilience of the tax system,

‒ international cooperation.

The Competence Center for Combating Aggressive Tax Planning is responsible for detecting and neutralizing aggressive tax optimization schemes. Its responsibilities include:

‒ analyzing information about such schemes,

‒ collecting and processing data from the JPK-CIT and KSeF systems,

‒ sharing expertise with other National Revenue Administration units,

‒ preparing proposals for legal changes that hinder the use of aggressive tax strategies,

‒ promoting best practices within the National Revenue Administration.

Press release