Poland: Interest rates for transfer pricing purposes
Base interest rates for loans, along with margin rates used to determine the interest rates for loan, credit and bond issue transactions
Base interest rates for loans, along with margin rates used to determine the interest rate
The Minister of Finance published in the official gazette on 23 December 2022, a notice on base interest rates and margin rates established for purposes of transfer pricing for individual (personal) and corporate income taxes—effective 1 January 2023.
The notice sets forth base interest rates for loans, depending on the currency in which the loan was granted, along with margin rates used to determine the interest rates for loan, credit and bond issue transactions entered into by and between related entities and giving the right (as one of the prerequisites) to apply the simplified transfer pricing safe harbor regime.
Read a January 2023 report prepared by the KPMG member firm in Poland
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