MDDP nominated for Poland Tax Advisory Firm of the Year at the ITR EMEA Tax Awards 2026

Three successful cases before the Court of Justice of the European Union and the General Court, dozens of strategic projects for businesses, and a tangible impact on the application of tax law – this is how the achievements that earned MDDP a nomination for Poland Tax Advisory Firm of the Year in the ITR EMEA Tax Awards 2026 can be summarised.

The nomination in this category recognises the achievements of MDDP’s teams across the key areas of tax advisory services – from VAT and income taxes, through tax litigation, transfer pricing and transaction advisory, to real estate tax, private client services, customs and excise duties.

Cases shaping VAT practice

The achievements considered included cases that extended far beyond the individual interests of MDDP’s clients and influenced the interpretation of indirect tax regulations in Poland and across Europe.

Of particular significance was the judgment of the CJEU in Case C-213/24, Grzera, in which the Court agreed with MDDP’s arguments and confirmed that spouses subject to a joint marital property regime may be treated as a single VAT taxpayer. The ruling led to a change in the tax authorities’ long-standing practice and became one of the most important tax judgments for Polish taxpayers in recent years.

Recognition was also given to Case T-689/24, handled by MDDP, which was the first Polish tax case to be heard by the General Court following the reform of the EU judicial system. The case concerned the fundamental question of when the right to deduct VAT arises. MDDP’s experts argued that the decisive factor should be the time at which the transaction is performed, rather than merely the formal receipt of an invoice.

At the same time, MDDP’s VAT team, working together with the tax litigation team, handled proceedings concerning VAT penalties and tax interest. In one case, the court confirmed that interest cannot serve as a penalty where the State Treasury has suffered no actual loss. The ruling enabled the client to recover a multimillion-zloty amount.

In another proceeding, the court refused to impose an additional VAT liability for recording a corrective invoice in the wrong settlement period, emphasising the need to respect the principle of proportionality.

Landmark rulings in CIT and international taxation

One of MDDP’s key successes in the area of income taxation was a precedent-setting proceeding concerning a merger of companies without the issuance of new shares. The tax authorities argued that the acquiring company should recognise taxable income corresponding to the value of the assets acquired.

The Supreme Administrative Court upheld MDDP’s position that, in the absence of a share issue, it was impossible to determine the tax base. The case had systemic significance: following the judgment, the legislature amended the Corporate Income Tax Act to expressly exclude the recognition of income in reorganisations of this kind.

Another important judgment of the Supreme Administrative Court concerned income derived from the sublicensing of intellectual property rights. The Court confirmed that such income should not automatically be classified as capital gains and that its classification must take account of the taxpayer’s actual business model.

As a result of the ruling, the client obtained a favourable tax ruling, while the judgment provided guidance for businesses that use licences and intellectual property as part of their core operating activities.

In the area of withholding tax, MDDP obtained what was probably the first positive opinion in Poland on the application of a WHT preference based on the concept of so-called shared substance. The authorities accepted that genuine business activity may also be conducted using the assets of another entity within the same group. The solution made it possible to apply a preferential 5% WHT rate to future interest payments.

Major transactions and real estate projects

MDDP’s transactional projects included the sale of a rental housing platform comprising 18 special-purpose vehicles – the largest transaction in the Polish private rented sector.

MDDP was responsible for analysing the exit structure, capital gains taxation, due diligence, transaction documentation and reporting obligations. Due to the scale of the undertaking, the project was handled by an interdisciplinary team of CIT, VAT, PIT and real estate tax experts.

MDDP also advised Ghelamco on the sale of the VIBE office building in Warsaw for USD 66 million – one of the largest office transactions in Central and Eastern Europe in 2025. The scope of support included the tax structure, transaction documentation, WHT settlements and obtaining the necessary tax rulings.

Real estate tax with a tangible impact on the market

In Case C-453/23, handled by MDDP’s experts, the CJEU issued its first judgment concerning Polish real estate tax. The Court confirmed that the exemption for private railway infrastructure did not constitute unlawful state aid.

The judgment safeguarded taxpayers benefiting from the exemption and enabled them to seek refunds of overpaid tax. On the basis of the ruling, MDDP conducted proceedings in numerous municipalities, resulting in refunds totalling several million zlotys.

MDDP’s team also obtained the first final judgments concerning privately operated student accommodation. The courts confirmed that the tax rate applicable to residential buildings could be used – a rate approximately 30 times lower than that applicable to properties connected with business activity.

The judgments provided a basis for reducing current tax liabilities and recovering overpayments relating to earlier periods.

Succession, private investments and international structures

In the private client area, MDDP handled projects concerning Polish and foreign family foundations, involving jurisdictions including Austria, Liechtenstein, Luxembourg, Malta and Cyprus. The team designed structures intended to facilitate succession, protect assets and preserve owners’ control, while also analysing their implications for CIT, PIT, VAT and inheritance and gift tax, as well as risks associated with the General Anti-Abuse Rule, or GAAR. The value of assets covered by projects involving Polish family foundations alone exceeded PLN 100 million.

MDDP’s experts also supported private investors in acquisitions of shares in companies listed on the Warsaw Stock Exchange. The combined value of several such transactions exceeded PLN 300 million. The projects also included the establishment of co-investment platforms, the consolidation of international assets and the development of structures designed to ensure the long-term security of family wealth.

Customs advisory addressing new challenges

In the customs area, MDDP handled, among other matters, a case concerning the tariff classification of smartbands. The authorities intended to classify the devices as watches, which would have resulted in higher customs duties and additional VAT. The team demonstrated that their primary function was to monitor physical activity and health parameters and that a new classification approach could not be applied retroactively. The case is relevant to the entire European wearables market.

MDDP also developed a model for the taxation and customs treatment of two-way electricity trading between Poland and Ukraine, covering documentation of the electricity’s origin, sanctions-related risks, and import and export procedures. In addition, the team prepared solutions for a Polish e-commerce platform entering the Ukrainian market and for the import of natural gas by pipeline from Ukraine to Poland.

Contributing to the development of tax law and technology

MDDP actively contributes to shaping the regulatory environment. As the only Polish representative in the European Commission’s VAT Expert Group, it participates in work on reforms such as VAT in the Digital Age, or ViDA, and Single VAT Registration, supporting clients not only in adapting to regulatory changes but also by contributing to their development.

The firm also develops its own technology tools. The JPK VAT Generator supports the preparation of compliant and complete JPK_VAT files, while the MDDP KSeF Validator enables the technical verification of structured invoices and the identification of inconsistencies before the invoices are submitted.