Poland tax overhaul targets IP Box, related-party rental income

Poland's Ministry of Finance has proposed tax amendments raising rates on IP Box income for high-earning IT specialists and increasing rental income taxes for leasing trademarks and premises to related entities. The changes mark a reversal of prior preferential treatment and signal fiscal tightening, though the legislative timeline and final scope remain uncertain. This matters as it could affect corporate structuring and IT sector competitiveness in Poland.