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Briefings

Briefings

New Ministry of Finance Guidance on Diverted Profit Tax

27 October 2025

On 9 September 2025 the Polish Ministry of Finance published Guidance on Diverted Profit Tax ("DPT"). The document clarifies the scope, conditions, and compliance obligations related to DPT, which targets cross-border payments made to related entities in low-tax jurisdictions or structures lacking economic substance.

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