Or no difference as far as complexity/difficulty is concerned?
Depends on your technology. If you need to be in a polar orbit in order to land, and that wasn’t part of your initial trajectory you’ll need a little more energy to enter the polar orbit. I’d say that;s only a small change in complexity compared to everything else involved in taking off from one planet and landing on another.
Depends on the planet and what orbit you’re starting from.
If the planet has difficult terrain (i.e. ice) at the poles, the landing would be difficult for that reason.
If you start from an orbit that’s in or close to the equator of the planet, then there’s going to be a large requirement for delta-V to get the spacecraft to go over the pole. You need to be orbiting over some area to land on it. But I suspect neither of these is what you’re asking about.
You’re probably wondering if the rotation has any effect. The answer is no, the rotation won’t be be a problem.
Disregarding any delta-V costs to get into the polar orbit in the first place, landing at a pole from a polar orbit will require slightly more delta-V than landing on the equator from a prograde equatorial orbit, because you’re landing on a point that’s stationary with respect to your orbit rather than landing on a point that’s traveling in the same direction as your orbit at whatever the rotational velocity of the planet at the equator is.
Depends also on weather - beware cyclones! - and reception committee(s), friendly or otherwise. Also if you’re in a hurry to land; are pursuit, pressure loss, or solar ejecta involved? What landing impact can the craft and crew survive? Are onboard computers programmed correctly and not hacked? Are the pilots sober? We can’t assume everything is copacetic. Murphy’s Law applies. What is the worst-case but still survivable landing?
If you have good enough superconductors, it’s theoretically possible to land or take off from the poles (but only the poles) with a magnetic sail. We can’t do it yet from Earth, but better superconductors might be possible, or the planet might have a stronger magnetosphere or weaker gravity.
It is more difficult but has been done before.
In 1968 the unmanned Surveyor VII lunar probe landed at the crater Tycho. While not at the moon’s south pole, it is a very southern location:
Before Apollo 20 was cancelled there was a plan to perform a manned landing inside Tycho. It would have been difficult but possible to achieve from a trajectory standpoint. It could only have been attempted during a narrow launch window once or twice per year, also it would have required the spacecraft to be far from a “free return” trajectory. IOW if something went wrong during the earth/moon transit which precluded lunar orbit or landing (e.g. an Apollo 13-type situation) it would have required a large propulsive burn to regain an earth return path.
In 2008 the Mars Phoenix probe landed near the north pole of Mars: https://www.nasa.gov/mission_pages/phoenix/main/index.html
In January 2000 the Mars Polar Lander probe was attempting to land near the south pole of Mars but crashed due to a probable software error: Mars Polar Lander - Wikipedia