Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Poland

Recent developments relating to MAP in Poland prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force of the new tax treaties with Georgia and Malaysia in 2023 (effective in 2024).

Other developments relating to MAP

• MAP guidance updated in 2023.

Latest Action 14 Peer Review report

22 October 2020 - https://doi.org/10.1787/ea220bff-en

Tax treaty network of Poland

• 86 treaties, applicable to 87 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Poland's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
66	3	18

Source: OECD

Poland's MAP programme

Organisation of competent authority function

• 14 persons:

  • two heads of unit

  • 12 persons working on MAP cases (among which four persons work on other tasks as well):

    • • Eight persons work on attribution/allocation cases and four persons work on other cases.

• contact persons for MAP requests:

  • • MINISTRY OF FINANCE ul. Świętokrzyska 12 00-916 Warsaw Poland

    • for attribution / allocation cases: Mr Konrad Szpadzik

      Deputy Director of Department for Large Business National Revenue Administration

      tel.: [phone] fax: + 48 22 694 49 87 e-mail: [e-mail]

    • for other cases: Income Taxes Department

      tel.: [phone] fax: [phone] e-mail: [e-mail]

    • for MAP under art. 25(3) of DTC: Ms Joanna Węgrzyn, Deputy Director of Tax Policy Department

      tel.: + 48 22 694 54 05, e-mail: [e-mail]

      Mr Marcin Lachowicz, Director of Tax Policy Department

      tel.: [phone], e-mail: [e-mail]

      Mr Artur Soboń, Secretary of State

      tel.: [phone], e-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	For attribution / allocation cases: Procedura wzajemnego porozumiewania się (MAP); 13 July 2023 For other cases: Procedury rozstrzygania sporów dotyczących podwójnego opodatkowania w sprawach indywidualnych (MAP i DRM); 13 July 2023	https://www.podatki.gov.pl/ceny-transferowe/procedury-map-i-apa-statystyki/procedura-wzajemnego-porozumiewania-sie-map/ (Section II. to be referred to for form and content of a MAP request, including information requirements) https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodowa/procedury-rozstrzygania-sporow-dotyczacych-podwojnego-opodatkowania-w-sprawach-indywidualnych/ (Section I to be referred to for form and content of a MAP request, including information requirements).
MAP profile	27 July 2023	https://www.oecd.org/tax/dispute/Poland-Dispute-Resolution-Profile.pdf

Overview of Poland's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-poland.pdf for details with respect to Poland's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Poland's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Poland’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	80	17	11	86
Other cases	83	40	14	109
Total	163	57	25	195

Source: OECD

Table 4. Poland’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	1	3.55	10	31.9	11	29.32
Other cases	2	112.09	12	19.81	14	32.99
All cases	3	75.91	22	25.3	25	31.38

Source: OECD