On 28 October 2026, senior Polish finance officials pushed back against industry claims of EU over-regulation, asserting that member states retain the right to demand higher transparency and tax compliance from multinational enterprises. The statement references the upcoming implementation of the EU’s DAC8 directive on crypto-asset reporting and the public Country-by-Country Reporting (pCbCR) rules for large groups. Poland advocates for faster adoption of the BEPS 2.0 Pillar Two minimum tax into national law, ahead of the EU’s 2027 deadline, to prevent profit shifting.
Key Takeaways
- Proactive Transposition: Poland aims to enact Pillar Two legislation by mid-2027, requiring groups with EUR 750m+ revenue to file GloBE returns from FY 2028.
- DAC8 Readiness: Crypto-asset service providers must prepare for first reporting by January 2028, covering 2027 transactions.
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