The European Commission has formally requested Poland to amend its tax legislation which in the Commission's view, discriminates against investment funds and pension funds from other EU countries and countries of the EEA.

Under Polish tax legislation, domestic investment funds and pension funds are exempt from corporate income tax. However, funds established outside Poland can only benefit from this exemption under certain conditions. According to the Commission, such discriminatory provisions are in breach of EU law, which requires that all tax exemptions should be granted equally to resident and non-resident taxpayers.

Despite corrective measures taken by Poland in November 2010 in response to a previous request, the Commission considers that Poland is still not fulfilling its obligations under Articles 56 and 63 (freedom to provide services and free movement of capital) of the Treaty on the Functioning of the EU and Articles 36 and 40 of the European Economic Area Agreement. The Commission's request takes the form of an additional reasoned opinion (second step of EU infringement proceedings). In the absence of a satisfactory response within two months, the Commission may refer Poland to the EU's Court of Justice.