A Poland Ministry of Finance Decree (the decree), published in the official Journal of Laws on 21 March 2023, defers the deadline for the corporate income tax (CIT) return and associated payment.
Under the decree, the obligation to pay CIT and file the year-end return for tax years ending between 1 December 2022 and 28 February 2023 has been deferred by three months, until 30 June 2023. This automatically defers the deadline for shifted-profits tax.
The new "tax on shifted profits" was intr…