As of 7 August 2025, Polish taxpayers are no longer required to prepare and publish information regarding the realization of their tax strategy. This change, enacted through the repeal of Article 27c of the Polish CIT Act, removes a compliance obligation that many businesses found both burdensome and of limited practical utility (here is this blog post’s Polish version Zniesienie obowiązku sporządzenia strategii podatkowej: krok we właściwą stronę - CRIDO).

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Why this matters?

For many organizations, the former requirement demanded significant time and resources. Beyond the administrative load, it also raised concerns about inadvertently disclosing sensitive operational insights—potentially giving competitors an unintended glimpse into strategic priorities.

The repeal marks a meaningful step toward streamlining tax compliance and protecting strategic confidentiality. It reflects a broader trend toward more business-friendly regulation, where the cost-benefit balance of compliance obligations is being reconsidered.

No retroactive penalization for non-compliance

The repealing act goes further than simply removing the requirement. It also includes two important transitional provisions:

  • No new proceedings will be initiated for past non-compliance.
  • Any pending proceedings will be discontinued.

This ensures that businesses are not penalized retroactively, offering clarity and closure for those who may have struggled with the previous rules.

Does a tax strategy still make sens?

While the formal disclosure requirement has been repealed, it’s worth emphasizing that a well-designed and practical tax strategy remains a cornerstone of sound tax governance. Such strategies help organizations:

  • Stay aligned with evolving regulatory expectations
  • Manage tax positions
  • Mitigate risks and avoid surprises—especially in complex operations

Let’s hope this repeal sets a precedent for more pragmatic and business-friendly reforms in Poland.