Key tax novelties and challenges for businesses in 2025

Year 2025 will bring several significant tax reforms in Poland, starting on January 1. Businesses have to prepare for these changes, along with any additional modifications that might be announced or enacted during the year. Furthermore, 2025 will be the first year requiring the application of specific provisions when submitting tax returns for previous periods.

In the new article for International Tax Review Monika Dziedzic and Paweł Wyciślik discuss the most important reforms set for 2025. The authors explain not only the scope of the changes, but also their practical implications. They analyze the following topics:

1. Implementation of the OECD’s pillar two
2. Real estate tax amendments
3. JPK CIT reporting
4. Local Polish minimum tax
5. Withholding tax practice
6. Planned changes to family foundations
7. Preparation for the implementation of KSeF in VAT (compulsory e-invoicing)
8. Special economic zones/other tax allowances and GloBE
9. Settlement of tax on shifted profits

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#MORE in International Tax Review >> https://www.internationaltaxreview.com/article/2e55bph90eormijar2pds/sponsored/poland-key-tax-novelties-and-challenges-for-businesses-in-2025.