Polish Taxpayers Will Have An Ombudsman

The Polish Ministry of Finance is currently working on a new Tax Ordinance Act that will completely remodel the fiscal system known as the Ombudsman in Poland. Not much has been revealed to the public yet when it comes to the ideas and solutions that the new bill will encompass, but Ministry officials decided to announce their intention to create a new office: Taxpayers’ Ombudsman.

The news came from the Minister of Finance Teresa Czerwińska in January. In an interview for “Rzeczpospolita” daily, she said the Ombudsman office could be an answer to the problems numerous taxpayers face when interpreting complicated fiscal law provisions. However, she was not eager to share any details at that point. Today, we know a little bit more.

The Polish Ombudsman Office:

The head of the Ombudsman office will be appointed by the Prime Minister of Poland. The main focus of the Ombudsman will be assistance to individuals rather than entrepreneurs. Interestingly, apart from the headquarters in Warsaw, the Ministry will create local offices in the 16 biggest Polish cities to ensure Polish citizens have equal access to help and support. The so-called “mobile” representatives will also be present.

According to what has been released to the media, the Ombudsman office will have the right to suggest improvements to fiscal law and request general interpretation of provisions from the Minister of Finance, or even apply for a change of a decision from a tax body. Moreover, the Ombudsman will represent taxpayers before the Voivodship Administrative Court. In general, they will be an advocate for individual taxpayers.

The chair of the new office will be appointed to a six-year term, without the possibility of re-appointment. They will be required to have substantial knowledge and experience in tax issues, including a 10-year plus work experience in the area of fiscal law. Deputy chairs will be required to have a 5-year experience in the field. This office will have an annual budget reaching 20 million PLN.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.