Webinar: implementation of GloBE / EU Directive Pillar 2 in Poland (CRIDO)

We cordially invite you to the CRIDO webinar dedicated to the implementation of GloBE / EU Directive Pillar 2 in Poland. 

The meeting will be held in English on Tuesday, May 28, 2024, from 10:00 AM to 11:30 AM.

On April 26, 2024, the Ministry of Finance published a draft bill implementing the provisions for a 15% global minimum tax (GloBE) - the long-awaited draft is 154 pages long and is accompanied by almost 300 pages of additional legislative comments. Although this tax is commonly referred to as a global tax, it also introduces a mechanism for a so-called domestic top-up tax, which effectively imposes tax burdens on Polish companies as well. The bill implements the provisions of the EU Pillar 2 Directive.

The meeting will be hosted by Tomasz Bartoszek, partner at CRIDO, and Sören Godniak, senior manager at CRIDO. During the meeting we will answer the key questions:

1. When will the new provisions apply in Poland?

2. Who will be affected by the new provisions and what kind of entities are excluded from their scope?

3. How to calculate the top-up tax?

4. Who will (not) have to pay the top-up tax?

5. What formal and reporting obligations will be imposed on Polish entities?

6. New Pillar2 rulings 

The event is under the patronage of the French-Polish Chamber of Commerce (CCIFP).