More and more Poles are deciding to work remotely for foreign companies. Sometimes this means physical travel and daily work outside the country, but just as often the work is done in Poland and professional duties are performed from a home office, co-working space or even a café – for employers in Germany, the Netherlands,…
The TP-R form and transfer pricing documentation relate strictly to a specific financial (tax) year. This means that the data presented in these documents – such as transaction values or profitability indicators – should refer exclusively to that reporting period. In practice, however, businesses may, for various commercial reasons, present averaged data, e.g. from a…
The real estate tax regulations in force from 2025 have affected the industrial sector. In this and a series of subsequent articles, we will highlight the issues most frequently identified by MDDP experts as affecting industry. Are industrial installations considered buildings? The change in the definition of a structure and a building means that…
In recent years, public companies have been subject to new obligations relating to transactions entered into with related parties. These obligations arise under Chapter 4b of the Act on Public Offering[1] and apply to material transactions. According to the Act on Public Offering, a material transaction is one whose value exceeds 5% of the company’s…
Estonian CIT is an attractive form of taxation that can bring tangible tax benefits to companies. We discussed its advantages in more detail in our previous article: https://www.mddp.pl/zamkniecie-roku-dobry-czas-na-przejscie-na-cit-estonski/ In order to benefit from estonian CIT, taxpayers must meet certain conditions and operate in accordance with the principles of lump-sum taxation of corporate income. One of…
In the world of globalized business, settlements between related entities are commonplace. Transfer pricing mechanisms operate within international capital groups, allowing for the adjustment of companies’ profitability to market levels. While the OECD guidelines organize these issues well in the area of income taxes, many doubts remain unresolved in the case of VAT. In April…
Why is valuation in the RES sector so important? High-quality valuations in the renewable energy sector are increasingly becoming a critical component for the successful implementation of investments. The complexity of RES projects – from a regulatory, legal, social, economic, and technological perspective – requires a comprehensive approach, with valuations of companies, projects, and intangible…
April is the last month to file your 2024 PIT return. Although basic tax reliefs, such as the child tax relief or the thermomodernisation tax relief, are widely known and often used, there are other preferences that not everyone has heard of. In this article, we will present less popular tax allowances that will help…
The extended deadline for submitting real estate tax returns expired on 31 March 2025. Below, we highlight the issues for each type of commercial property that were most frequently identified by MDDP experts. How have the new regulations affected the taxation of shopping centres? No longer excluded from taxation are the so-called small architectural…
Single VAT Registration is the last of the pillars introduced under the ViDA package, although it will be the first to come into force – from 1 July 2028 – ahead of the other two pillars (Digital Reporting Requirements and Platform Economy). The purpose of these changes is to reduce the need for taxpayers to…