The article discusses how tax grouping is used as a tool for managing taxes in the EU, with a focus on Poland. Despite being available in many EU countries, Poland is the only one in Central and Eastern Europe offering this tax benefit. However, Polish companies rarely use it due to high entry requirements, lack of certain tax benefits, and other obstacles. The main benefits of tax grouping include higher net return on capital, reduced transfer pricing requirements, increased liquidity, and lower tax compliance burden. Larger Polish companies are the primary users of tax grouping due to these benefits. The study provides a practical analysis of this topic, which has not been thoroughly explored before in Poland or other countries, and can be helpful for managers and policymakers considering tax group membership.