Changes to transfer pricing in view of the “Pillar One – Amount B” report

The Finance Ministry is not working on legislation to implement Pillar One Amount B as part of BEPS 2.0 framework into the Polish tax system. This is what Rödl & Partner has learnt from the Finance Ministry’s office in response to its enquiry. 

The OECD issued Pillar One - Amount B Report as part of Inclusive Framework on BEPS 2.0 on 19 February 2024 with the objective to simplify and streamline the approach to the application of the arm’s length principle to marketing and distribution activities. The report presents a new process of determining transfer pricing for baseline marketing and distribution activities in wholesale distribution of goods to independent enterprises (as the prevailing activity) that secures the entity. The regulations are addressed mainly to low-capacity jurisdictions. 

Countries that choose to implement Amount B may do so with effect from 1 January 2025. 

Every country may choose one of three options when it comes to implementation of the Amount B mechanism: 

According to the information from the Finance Ministry, Poland is not planning to implement the above measures at this point. However, it may happen that corporate groups take certain actions at their top level to harmonise transfer pricing policies and account for the OECD guidelines on Amount B. 

We recommend monitoring this topic and exploring potential changes within the group from the Polish perspective. 

If you have questions about transfer pricing obligations, please contact us​.