Miroslaw Barszcz

An interesting take on the planned digital services tax in Poland from Katarzyna Smoleń👇 🇵🇱 Poland may be getting closer to introducing a Digital Services Tax, with early pre-consultation signals indicating that legislative work is progressing. The initial concept points to a 3% levy on revenues from selected digital services — notably targeted advertising, multi-sided platforms, and user data monetization — combined with high entry thresholds and a potential CIT credit. At the same time, several practical and policy questions remain open, including enforcement and the interaction with CIT, Pillar 2, and tax treaties. The new tax could particularly affect BigTech groups particularly from the US and China. It is also noteworthy that the initiative is being developed on the side of the Ministry of Digitalization rather than the Ministry of Finance. For businesses in the digital space, this may be the right moment to start assessing potential exposure and monitoring developments. I recommend reading Katarzyna’s original post and following her updates. She provides an insightful perspective on how these new taxes may shape the tax environment and interact with other taxes and international tax planning — especially in the Pillar 2 context. The nature of the tax under consideration makes it challenging to clearly classify it within the Pillar 2 framework. We expect that upcoming developments will provide greater clarity in this regard. #DigitalTax #Poland #PillarTwo #PillarOne #CFC

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As mentioned (https://lnkd.in/d9f3eyKg), the long-announced and anticipated project of amendments to the Polish Investment Zone regulations has already been added to the government’s agenda. The amendments include, among others, the abolition of the so-called ‘project approach’ (finally!), the requirement to obtain an opinion from the Head of the National Revenue Administration (KAS) regarding the scope of tax exemption for the largest investments, the introduction of a 20-year period for the tax exemption decisions to be valid nationwide, and modifications as regards the obligation to create new jobs. However, the start of the tax exemption will still be postponed until investment is completed. New regulations implementing these assumptions can currently be expected in the second or third quarter of 2026. If you are interested in these developments, you should also definitely attend the upcoming Annual Fiscal Aid Conference, held on 20 April 2026, as previously at the Law Faculty of the Łódź University (and online). The program promises to be rich, with session I on the effects of the Pillar 2 taxation (also in the context of the side-by-side safety harbor), session II on practical legal and tax issues related to operation in the Polish Investment Zone (PIZ), including specifically the proposed 2026 amendments mentioned above, and session III addressing key controversies in the area of fiscal aid and the impact of the recent national and EU case law. The conference will also be well attended, including senior officials in charge of the PIZ issues, as well as leading scholars and experts practicing in that area. For my part, I will be honored to provide an opening report on the “Polish Investment Zone – legislative promises and the realities of the case law and fiscal practice”. As registrations are now open, make sure to book while places last!

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