Home / Dz.U. 2024 poz. 1685
Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
2024-11-06
Entry into force
2025-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codetax administrationtaxesequalization taxeconomic activityaccountingadministrative proceedingspersonal income taxprawo bankoweenterprisesTax Ordinanceincome taxcorporate income tax
Related acts
Implementing Regulations (4)
- Announcement of the Minister of Finance and Economy of June 5, 2026, concerning the list of jurisdictions other than the Republic of Poland that have implemented the qualified principle of income inclusion in taxation or a qualified domestic equalization tax, or meet the safe harbor requirements for a qualified domestic equalization tax
- Announcement of the Minister of Finance of February 7, 2025, concerning the list of jurisdictions other than the Republic of Poland that have implemented the qualified income inclusion rule for taxation or a qualified domestic equalization tax, or meet the safe harbor requirements for a qualified domestic equalization tax
- Announcement of the Minister of Finance and Economy of September 16, 2025, on the list of jurisdictions other than the Republic of Poland that have implemented the qualified income inclusion rule or the qualified domestic top-up tax or meet the safe harbor requirements for the qualified domestic top-up tax
- Regulation of the Minister of Finance and Economy of April 24, 2026, on the detailed scope of data contained in the information on compensatory taxation
Amending Acts (1)
Amended Acts (9)
- Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws · 2025-01-01
- Law of March 9, 2017, on the exchange of tax information with other countries · 2025-01-01
- Law of November 16, 2016, on the National Revenue Administration · 2025-01-01
- Law of 30 August 2002 Law on proceedings before administrative courts. · 2025-01-01
- Law of 10 September 1999 Fiscal Penal Code. · 2025-01-01
- Law of August 29, 1997 - Banking Law. · 2025-01-01
- Law of August 29, 1997 - Tax Ordinance. · 2025-01-01
- Law of 29 September 1994 on accounting. · 2025-01-01
- Law of 15 February 1992 on corporate income tax. · 2025-01-01
Acts referring to this act
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of 29 September 1994 on accounting.
- Amending Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amending Acts: Law of March 9, 2017, on the exchange of tax information with other countries
- Amending Acts: Law of November 16, 2016, on the National Revenue Administration
- Amending Acts: Law of 30 August 2002 Law on proceedings before administrative courts.
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amending Acts: Law of August 29, 1997 - Banking Law.
- Amended Acts: Law of February 13, 2026, on amending the Law on the exchange of tax information with other countries and certain other laws
- Legal Basis: Regulation of the Minister of Finance and Economy of April 24, 2026, on the detailed scope of data contained in the information on compensatory taxation
- Legal Basis: Announcement of the Minister of Finance and Economy of June 5, 2026, concerning the list of jurisdictions other than the Republic of Poland that have implemented the qualified principle of income inclusion in taxation or a qualified domestic equalization tax, or meet the safe harbor requirements for a qualified domestic equalization tax
- Legal Basis: Announcement of the Minister of Finance and Economy of September 16, 2025, on the list of jurisdictions other than the Republic of Poland that have implemented the qualified income inclusion rule or the qualified domestic top-up tax or meet the safe harbor requirements for the qualified domestic top-up tax
- Legal Basis: Announcement of the Minister of Finance of February 7, 2025, concerning the list of jurisdictions other than the Republic of Poland that have implemented the qualified income inclusion rule for taxation or a qualified domestic equalization tax, or meet the safe harbor requirements for a qualified domestic equalization tax
- Legal Basis from Art.: Announcement of the Minister of Finance of February 7, 2025, concerning the list of jurisdictions other than the Republic of Poland that have implemented the qualified income inclusion rule for taxation or a qualified domestic equalization tax, or meet the safe harbor requirements for a qualified domestic equalization tax
- Legal Basis from Art.: Regulation of the Minister of Finance and Economy of April 24, 2026, on the detailed scope of data contained in the information on compensatory taxation
- Legal Basis from Art.: Announcement of the Minister of Finance and Economy of September 16, 2025, on the list of jurisdictions other than the Republic of Poland that have implemented the qualified income inclusion rule or the qualified domestic top-up tax or meet the safe harbor requirements for the qualified domestic top-up tax
- Legal Basis from Art.: Announcement of the Minister of Finance and Economy of June 5, 2026, concerning the list of jurisdictions other than the Republic of Poland that have implemented the qualified principle of income inclusion in taxation or a qualified domestic equalization tax, or meet the safe harbor requirements for a qualified domestic equalization tax