Cryptocurrencies are becoming increasingly popular in everyday business transactions, including as a means of payment in commercial relationships. While the tech community approaches this development with enthusiasm, tax authorities still appear to lack a full understanding of the nature of cryptocurrencies and their practical application in business. A ruling issued by the Director of the…
Persons who earn income from abroad – for example, from interest or dividends – must declare this tax themselves in their annual PIT return. It often happens that tax has already been deducted at source from such payments abroad. The amount depends on the country of payment. In practice, the tax paid abroad is often…
In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component of broader compliance strategy. Regulatory changes – both at national and EU levels – now require transfer pricing (TP) policies to address not only tax regulations but also customs matters, environmental concerns, and corporate governance (ESG) considerations. Why…
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…