Home / M.P. 2025 poz. 1249
Announcement of the Minister of Finance and Economy of December 10, 2025, concerning the announcement of the type of base interest rate and margin for transfer pricing purposes in the scope of personal income tax and corporate income tax
Obwieszczenie Ministra Finansów i Gospodarki z dnia 10 grudnia 2025 r. w sprawie ogłoszenia rodzaju bazowej stopy procentowej i marży dla potrzeb cen transferowych w zakresie podatku dochodowego od osób fizycznych i podatku dochodowego od osób prawnych
Type
Announcement (Obwieszczenie)
Status
without status (bez statusu)
Announced
2025-12-10
Texts
Keywords
Marginspersonal income taxcorporate income taxinterest rate
Related acts
Legal Basis (2)
Legal Basis from Art. (2)
- Law of 15 February 1992 on corporate income tax. · art. 11g ust. 4
- Law of July 26, 1991 on Personal Income Tax. · art. 23s ust. 4
Acts referring to this act
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.