On 19 September 2026, reports indicate Germany is intensifying pressure for a new EU-level corporate tax to fund common budgetary priorities, including defense and green transition. The proposal, reminiscent of a common consolidated corporate tax base (CCCTB) with a minimum rate, faces resistance from low-tax member states like Poland, Ireland, and Hungary. The European Commission is expected to present a communication by year-end.
Key Takeaways
- German Initiative: Berlin argues that a minimum 15% effective tax (aligned with Pillar Two) should be complemented by an EU own-resource levy on large corporates.
- Polish Position: Poland opposes any EU corporate tax that erodes national sovereignty over tax rates, citing its 9%/19% CIT regime as a competitiveness pillar.
- Legislative Path: Any EU tax requires unanimity in the Council; the debate will likely extend into 2027, with Poland wielding a veto.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement