Brazil Promulgates Tax Treaty with Poland

Brazil has published Decree No. 12.865 of 2 March 2026, which promulgates the income tax treaty with Poland. The Decree entered into force on 3 March 2026, confirming the entry into force of the tax treaty on 5 November 2025. The treaty, signed 20 September 2022, is the first of its kind between the two countries and applies from 1 January 2026 (previous coverage).