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…
Employee volunteering is a popular element of corporate social responsibility (CSR) strategies, whereby employers encourage their staff to engage in social or charitable activities, often with organisational and financial support from the company. From the employer’s perspective, employee volunteering is frequently part of their CSR policy and an added benefit for employees, who can spend…
In recent years, more and more Poles have decided to invest in foreign real estate. The motives for buying vary – for some it is an investment, for others a way to own a second home in a tourist attraction. However, when the time comes to sell the property, the question arises: what are the…
A well-designed and up-to-date transfer pricing model is crucial for ensuring coherent tax compliance and mitigating fiscal risks. However, the dynamic nature of market conditions and even the most carefully developed transfer pricing frameworks can require periodic updates. Why is maintaining an up-to-date transfer pricing model important? The primary purpose of transfer pricing model is…
The estonian CIT, or lump-sum tax on company income, is a form of taxation that allows the postponement of tax payment until the actual distribution of profits to an individual – a shareholder. A key element in the initial phase of applying this taxation model is the calculation of the so-called preliminary adjustment. The essence…
As the financial year-end approaches—bringing tax closures and financial audits—it’s the last chance to thoroughly review settlements, pricing, and contractual terms and make any necessary adjustments. Taxpayers often ask: What are transfer pricing (TP) adjustments? Why are TP adjustments necessary? If you have any doubts about these topics, we invite you to read our latest…
The status of tax residence in Poland is crucial for the correct settlement of personal income tax. Polish tax residents are obliged to settle income tax in Poland on their total income, both domestic and foreign (unlimited tax liability). Polish non-residents for tax purposes, on the other hand, are only subject to taxation in Poland…
A capital company formed by the conversion of a sole proprietorship is considered as a taxpayer starting a business. On March 11, 2025, the Supreme Administrative Court issued a ruling (referenceII FSK 1412/24) that may significantly impact taxpayers arising from the transformation of sole proprietorships into limited liability companies or joint-stock companies. The ruling confirmed…