Global minimum tax 15% (Pillar 2) — what it means for Polish companies

What is Pillar 2?

The global minimum tax (Pillar 2 or GloBE) is an OECD initiative ensuring large multinational groups pay an effective tax rate of at least 15% in every jurisdiction.

Who does it affect?

• Groups with consolidated revenues above EUR 750 million

How it works

If the effective tax rate in a country is below 15%, the parent company must pay the difference (top-up tax). Poland has also introduced a domestic top-up tax (QDMTT).