Poland's Ministry of Finance launched a public consultation on 5 November 2025 on the draft GloBE Information Return (GIR) form, referred to in Article 133 of the Act on Equalization of Constituent Units of International and Domestic Groups (the GloBE Act), which implemented the Pillar 2 global minimum tax rules in line with Council Directive (EU) 2022/2523 of 14 December 2022. The draft form,…