On 18 August 2025 Poland was introduced to the register of countries that meet temporary criteria for their IIR (Income Inclusion Rule) and QDMTT (Qualified Domestic Minimum Top-up Tax) regulations to be recognized as qualified (transitional qualified status), as well as a register of jurisdictions that qualify for the QDMTT Safe Harbour.
The main purpose of the global minimum tax seeks to ensure the application of consistent tax standards worldwide. This makes it essential to scrutinize whether local rules, designed to enact the global minimum tax, maintain alignment with the OECD's benchmark guidelines. To ensure the smooth tracking of Pillar 2 implementation in certain jurisdiction, on 15 January 2025 OECD has published a guidance covering the register of countries in which Pillar 2 provisions are considered ‘qualified’ in the transition period. Although Poland was not covered by the initial list, OECD on 18 August 2025 released an update which covers Poland.
Poland was included both on the register of countries regarding the transitional qualified status as well as the qualified safe harbours. The inclusion of Poland in the list published by OECD is of particular importance, as it affects the method of calculating the top-up tax. The qualified status of a given jurisdiction guarantees that the subsidiary will be able to calculate/pay the local Pillar 2 minimum tax without the need for the ultimate parent entity to perform additional calculations.
It should be noted that the Pillar 2 regulations in Poland came into force in 2025, however, the law allows for their voluntary application starting from 2024. Therefore, if Polish constituent entities opt for retrospective taxation under QDMTT in Poland from 2024, qualification for the QDMTT safe harbour for that year will be possible.
Entries into this register are made based on the self-certification of the interested countries. The transitional qualified status becomes effective on the date of entry into force of the legislation. Such status expires upon the completion of a full review of the regulations, which is to commence no later than two years after the legislation's entry into force. The loss of status is not retroactive, even if subsequent analyses reveal inconsistency with the model rules.
The register is therefore dynamic and will be updated as progress is made in verifying tax systems. Regular monitoring of changes in the register is crucial, especially for Polish ultimate parent entities, which may be obliged to pay top-up tax for subsidiaries in other countries. The fact that a jurisdiction's legislation is not included in the central register does not mean that the regulations is not qualified; it merely indicates that the process foreseen within the transitional qualification mechanism has not yet been initiated or completed.
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