Poland Announces Digital Services Tax That Could Hit Apple

Poland's government has announced plans to begin drafting legislation to impose a tax of up to 3% on revenues from certain digital services, a move that could affect Apple and other major U.S. tech companies operating in the country.

Reuters reports that Deputy Prime Minister and Digitalization Minister Krzysztof Gawkowski announced the decision on Tuesday, describing it as an effort to ensure fair competition between domestic businesses and large foreign digital platforms.

The bill would tax companies that earn money from targeted online ads, platforms where users connect or buy and sell, and selling user data. It would only affect companies making over €1 billion globally and more than $6.79 million in Poland per year.

Based on that language, Apple services including the App Store, Apple Music, Apple TV+, Apple Books, Apple Podcasts, and its growing advertising business could fall within scope. At the same time, the draft includes broad exemptions, such as digital interfaces whose "sole or main purpose" is delivering content owned by the provider or for which it holds distribution rights, as well as online stores where the seller is not acting as an intermediary. Apple could potentially argue that some of its services qualify for those carve-outs, though the draft's language leaves considerable room for interpretation.

Alphabet, Meta, and Amazon would also likely be subject to the tax if the bill passes as written. Poland's digital tax push comes just months after the European Commission reversed its own plans for a similar digital levy.

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