WEBINAR | Qualified domestic top-up tax (QDMTT) in Poland – compliance obligations and save harbours

The Qualified Domestic Minimum Top-up Tax (QDMTT), introduced in Poland as part of the OECD Pillar Two framework and the global minimum tax regime,

The Qualified Domestic Minimum Top-up Tax (QDMTT), introduced in Poland as part of the OECD Pillar Two framework and the global minimum tax regime, brings new compliance and reporting obligations for groups with consolidated revenues exceeding €750 million. As organisations prepare for their first Pillar Two reporting cycle, understanding the applicable rules, safe harbours and top-up tax requirements has become a key priority for tax and finance teams.

WEBINAR: Qualified domestic top-up tax (QDMTT) in Poland – compliance obligations and save harbours

1 October 2026, 10:00 - 11:00 CEST

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About the webinar

The introduction of the Qualified Domestic Minimum Top-up Tax (QDMTT) and the broader Pillar Two global minimum tax framework brings new tax reporting and compliance obligations for large multinational and domestic groups operating in Poland. Understanding how the top-up tax rules apply, whether safe harbours are available and how to prepare for upcoming reporting requirements is essential for affected businesses. During the webinar, our expert will explain the key principles of Pillar Two and discuss practical aspects of QDMTT implementation in Poland.

Please note that this webinar will be conducted in English.

Agenda

During the webinar, we will discuss in particular:

1. The main principles of the global top-up tax system (Pillar 2).

2. Obligations of entities covered by the new regulations.

3. Safe harbors.

4. Compliance and reporting deadlines.

5. Practical issues related to preparing for the reporting.

Who is this webinar for?

This webinar is designed for tax, finance and compliance professionals, including tax managers, CFOs, finance directors and accounting leaders working in multinational and domestic groups with consolidated annual revenues exceeding €750 million.

Speaker - Michał Gerwatowski

Tax Advisor and Lawyer, Manager in the Tax Advisory Department at Forvis Mazars.

Michał specializes primarily in income tax matters, including personal taxation, international taxation, transaction advisory, and tax incentives. He has been involved in numerous projects for clients operating across a wide range of sectors, including IT, real estate, media, transport, HR, manufacturing, and retail. He represents clients in proceedings before public administrative authorities and administrative courts. He also delivers training courses and workshops on tax-related topics.