Poland Consults on Global Minimum Tax Notification and Return Forms

Poland’s Ministry of Finance launched a public consultation on 11 September 2025 on the draft tax forms for the Pillar 2 global minimum tax. This includes:
- Notifications (GLB-Z1, GLB-Z2 with attachment, GLB-Z3); and
- Tax returns for the IIR, UTPR, and QDMTT (GLB-I1, GLB-U1, GLB-D1 with attachments).
Each form is provided in XSD format. The deadline for comments is 19 September 2025.
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