Top-up Tax in Poland: Latest Practical Experiences, including the Impact on the Effectiveness of Tax Incentives

As of 1 January 2025, Poland introduced the top-up tax for corporate groups with consolidated annual revenues of at least EUR 750 million, implementing OECD and EU rules. Retroactive application for 2024 is possible to simplify compliance in other jurisdictions.

The top-up tax applies when the effective tax rate (ETR) falls below 15%, considering incentives such as SSE, PSI, R&D, and IP Box. Obligations include filing tax returns, financial statement disclosures, and establishing procedures for data collection and analysis, with management liable for compliance. Penalties for non-compliance may reach PLN 40 million.

EY experts will share practical experiences on:

1. Top-up tax mechanisms and data collection
2. Reporting obligations and administrative simplifications
3. Mitigating the tax impact and legislative trends
4. Practical challenges and implementation experiences

Special focus will be on the impact of BEPS 2.0 P2 on tax incentives.

The meeting will be led by EY Poland experts:

1. Dr. Filip Majdowski, Director, Tax Advisory Services; former BEPS 2.0 negotiator on behalf of the Polish Ministry of Finance; member of the OECD/G20 BEPS 2.0 Steering Committee (2021–2023).
2. Michał Koper, Partner, Tax Advisory Services.

Those interested in attending are kindly requested to confirm their participation by emailing: justyna.smolak@ccifp.pl