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Global minimum tax reshapes investment incentives in Poland
The global minimum tax — known in Poland as "podatek wyrównawczy" — is increasingly affecting the attractiveness of Polish investment incentives such as the Polish Investment Zone and R&D tax reliefs. The topic was debated at the 10th Tax Council Congress of the Lewiatan Confederation on 16 June 2026. Companies and investors must reassess the profitability of investing in Poland under the new tax rules.
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