The Polish minimum tax design differs significantly from the concept proposed by the European Commission. The obligation to pay a minimum tax will first occur in 2025 with regard to the circumstances that will arise this year 2024, In this respect, it is worth noting the reasons for its intervention in the company.
We have prepared a comprehensive study which indicated:
- the taxable persons concerned by the minimum tax;
- how to verify the conditions for loss and share of income;
- how to use the classical method;
- how to use the simplified method.
You can download the full brochure below.