Poland GloBE Top-Up Tax Filing: What the Ministry’s Q&A Settles
On 25 May 2026 Poland’s Ministry of Finance published a question-and-answer page on the Act of 6 November 2024 on top-up taxation of constituent entities of international and domestic groups (Dz.U. 2024 poz. 1685, amended by Dz.U. 2026 poz. 347), the statute behind the Poland GloBE top-up tax. The ministry says the answers were prepared…