Day: 12 October 2026

Global Minimum Tax (Pillar 2) in Poland

Poland has implemented Global Minimum Tax (Pillar 2) legislation, introducing new top-up tax calculation rules and related reporting and data collection obligations. Who is affected? Developed by the OECD and the G20, Pillar 2 aims to ensure a minimum effective tax rate of 15% in each tax jurisdiction. As a general rule, the regulations apply […]