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The Polish Deal: Changes in transfer pricing


by Daria Walkowiak-Dobner 

12 August 2022 

The Ministry of Finance is working on another revision of the Polish Deal to amend, among other things, provisions on the obligation to document transactions with tax havens. 

What is going to change? 

The draft legislation: 

1.     Raises the documentation thresholds for transactions with tax havens as follows:

  • for direct transactions with tax havens – from 100,000 zloty to 200,000 zloty; 
  • for indirect financial and commodity transactions with tax havens – from 500,000 zloty to 2.5 million zloty. 

2.     Modifies the documentation obligation of indirect transactions with tax havens

In the case of domestic transactions, i.e. where both the payer and the payee are subject to domestic jurisdiction, only the payee will have to document the indirect transactions with tax havens. And only the payee will have to check the transaction for the existence of a beneficial owner in a tax haven or for payments to or from a tax haven. 

3.     Removes the presumption of beneficial owner's residence in a tax haven

According to current legislation, if the taxpayer's business partner (the other party to the transaction) makes payments to a tax haven, it is presumed that the beneficial owner is in the tax haven. The draft exempts entities making indirect transactions with tax havens from the documentation obligation if the payee: 

  • does not account for the payments in the fiscal or financial year or
  • is not associated with the tax haven entity.

4.     Makes identification of beneficial owners easier

A payee's statement saying that it is the beneficial owner of the payment, and if it is not – whether the beneficial owner is a tax haven entity, is sufficient to verify the documentation obligation. 
It will be allowed to apply the new transfer pricing rules retroactively, i.e. to transactions started and not completed before 1 January 2021 or started after 31 December 2020. 

If you have any questions about documentation obligations related to transactions with tax haven entities, you are welcome to contact our experts.


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Daria Walkowiak-Dobner

Attorney at law (Poland)

Associate Partner

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