Biznes Fakty
The tax authorities' new weapon. „The scale of the phenomenon is growing.”
A specialized group at the Ministry of Finance, along with the National Revenue Administration’s Competence Center, will focus on counteracting aggressive tax optimization strategies. „The magnitude of this issue is increasing, and addressing it necessitates expert skills, knowledge, and advanced analytical tools,” stated Andrzej Domański, Minister of Finance and Economy, previously.
As reported by the Ministry of Finance, the team dedicated to tackling aggressive tax planning in corporate income tax (CIT) commenced its operations on August 13. „The very next day, the KAS Competence Center for Combating Aggressive Tax Planning in Corporate Income Tax (CIT) officially began its activities within the Małopolska Customs and Tax Office located in Kraków (MUCS),” the announcement noted.
„The magnitude of this issue is increasing”
The announcement regarding their establishment was made at the end of July during a joint press conference held by the Minister of Finance and Economy, Andrzej Domański, and the head of the National Revenue Administration, Marcin Łoboda.
„In 2024, the National Revenue Administration revealed nearly double the income that entities tried to underreport through transfer pricing compared to the previous year, and in the first half of 2025, the scale of this depletion had already risen by 30 percent compared to the entirety of 2023. This indicates that the magnitude of the issue is increasing, and addressing it requires specialized skills, knowledge, and modern analytical tools,” Domański elaborated.
The head of the National Revenue Administration (KAS) asserted that the tax system should function „fairly and transparently.” „The regulations must be comprehensible to all – without exceptions or loopholes. The team dedicated to combating aggressive tax planning and the Competence Center in Kraków will work to prevent aggressive optimization,” Łoboda reassured.
Minister of Finance and Economy Andrzej Domański PAP/Paweł SupernakThe team at the Ministry of Finance and the KAS Competence Center
The Ministry of Finance clarified in a statement that aggressive tax planning entails utilizing legal or semi-legal mechanisms that effectively enable large corporations to evade tax obligations. „This is frequently achieved through so-called transfer pricing – manipulating prices in transactions between affiliated companies across different nations. Consequently, lower income is reported in Poland, leading to reduced tax liabilities,” the Ministry added.
The team focused on counteracting aggressive tax planning in corporate income tax, appointed by Andrzej Domański and functioning at the Ministry of Finance, will be charged with compiling a report that includes recommendations for solutions aimed at combating aggressive tax planning in corporate income tax, based on an analysis across four key areas:
- international CIT tax frameworks,
- harmful tax planning practices,
- enhancing the resilience of the tax system – systemic measures,
- international collaboration.
The responsibilities of the KAS Competence Center in Kraków include, among other tasks, identifying and mitigating aggressive tax optimization schemes, gathering and analyzing data from the JPK-CIT and KSeF systems, as well as developing proposals for legal amendments that could obstruct the implementation of aggressive tax strategies.
„Nothing or almost nothing” to the budget
The formation of the team and the Competence Center was remarked upon by Rafał Brzoska, president of InPost and leader of the deregulation initiative TrwaMy.
„Kudos to the Ministry of Finance and Andrzej Domański for addressing this issue and taking action,” he expressed on social media. „It is unacceptable for large foreign companies to operate in Poland while simultaneously transferring billions of euros in profits back to their home countries – leaving little or nothing behind for the Polish budget,” he further noted.
