Over the past few months, we have attended meetings with the Ministry of Finance regarding planned changes to the tax system. Thanks to this, we know exactly what is on the horizon and how it will affect the daily lives of taxpayers. And we can share the news.
Changes to MDR and tax strategies – deregulation in tax compliance
Representatives of the Ministry of Finance have confirmed that they will soon present draft changes concerning the reporting of tax schemes (MDR).
One of the key assumptions is a significant reduction (by almost 70%) in the reporting of domestic tax schemes. The obligation to submit the MDR-2 form is also to be abolished. In practice, this will mean a significant reduction in the administrative burden both for the taxpayer and for the tax administration.
The proposal to be discussed in the public consultation is to introduce a ‘white list’ of transactions that do not need to be reported, or to introduce the possibility for the Ministry of Finance to issue regulations exempting certain types of domestic transactions from the reporting obligation. The aim is to avoid an excessive burden on taxpayers, who are currently required to report a large number of schemes, although in most cases these do not involve any risk of tax avoidance.
Amendments to the General Tax Code
The Ministry is also planning changes to the statute of limitations for tax liabilities, i.e. rules that allow the suspension of the statute of limitations after the initiation of tax offence proceedings. From the point of view of companies, this is a strategic and long-awaited change and a response to the instrumental use of these rules. The rules for granting powers of attorney will also change, making it easier for taxpayers to use special powers of attorney.
Family foundations – tightening of CIT and PIT rules
The Ministry of Finance is also planning to tighten the tax system regarding family foundations, including CIT and PIT.
The aim of the changes is to limit the instrumental use of family foundations for tax optimisation purposes. The changes are scheduled to take effect on 1 January 2026.
Withholding tax – the Look Through Approach
The Ministry of Finance is also keeping an eye on withholding tax issues.
In the near future, companies can expect the publication of new tax clarifications, including those relating to the Look Through Approach (LTA) and the Beneficial Owner (BO) of payments. The Ministry is still in the process of finalising the clarifications on the BO premise.
The aim is to clarify the many doubts that have arisen recently. This can be seen in the case law of the administrative courts, which have issued very different rulings on the LTA in the past year alone.
Polish Deal – revision of solutions and impact assessment
The Ministry has also announced a review of the solutions introduced as part of the Polish Deal (‘Polski Ład’).
Among other things, the Ministry wants to assess whether the deal has delivered the expected economic, social and fiscal benefits. Ministry representatives stress that the aim is not just to amend the regulations, but above all to enable the system to develop and adapt to the needs of the modern economy, which is currently facing challenges such as globalisation and digitalisation. Changes are planned mainly in the area of the tax on diverted profits and the Polish holding company.
Global minimum tax (GLoBE)
In February, in connection with the introduction of the global minimum tax (GLoBE), consultations began on the redesign of the R&D (‘B+R’) relief.
In fact, representatives of the Ministry emphasise that the adjustment to the GLoBE regime may affect the attractiveness of the relief. We will keep you informed of any planned changes.
The Ministry has also announced cyclical amendments to the CIT Act to implement the emerging new OECD guidelines.
Summary
The Ministry of Finance has announced a number of changes that may affect business activity. Although these are only plans for the time being, we are actively participating in consultations and proposing solutions that are favourable to entrepreneurs.
We will keep you informed about new regulations, rules on taxation and financial reporting, and other aspects of doing business. It pays to be prepared.
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