Doc. Ref: 2
Economic Impact/ Strategy Paper
Reforming the Digital Services Tax Framework
Published: February 2025
Time: 9 min
Impact: €450M
Executive Summary
Ensuring a level playing field for domestic tech companies while maintaining attractiveness for global investment.
Authored By
Jan Wiśniewski
Linked Pillar
Economic ImpactTarget KPI
CIT from tech: 8.5% → 15%
Status
Open for Consultation
01.
The Asymmetry Problem
Global tech giants operating in Poland contribute a fraction of their fair share to CIT, while domestic companies bear the full burden. This creates a structural disadvantage that inhibits Polish scaleups from competing on equal terms.
02.
Proposed Framework
We propose a three-tiered approach that maintains Poland's attractiveness while closing the fairness gap.
Key Action Items
- Revenue-based minimum contribution for platforms exceeding €50M Polish-sourced revenue.
- R&D credit amplifier for domestic companies investing in proprietary technology.
- Sunset clause and biennial review to adapt to evolving EU Digital Markets Act.
Endorse This Position
Institutional support is critical for legislative progress. Sign this dossier to add your organization's weight to the proposal.
Sign Dossier