DAC6 (MDR) legislation is unconstitutional as regards the duties of tax advisers The Constitutional Tribunal ruled that the provisions regulating the reporting of tax arrangements (MDR) are contrary to the Polish Constitution to the extent that they interfere with the scope of professional secrecy of tax advisers. What follows from the Constitutional Tribunal judgment? The Constitutional Tribunal (CT) indicated…
Concerning draft of real estate tax changes On 17 June 2024, the long-awaited draft of amendments to the real estate tax regarding the definitions of a structure and a building appeared, which are to take effect from 2025. The changes are necessitated by rulings of the Constitutional Tribunal, in particular in the context…
DAC7 – new reporting obligations for digital platforms On 6 June 2024, the Senate, without any changes, sent the text of the Act amending the Act on exchange of tax information with other countries and certain other acts to the President for his signature. The amendment implements into Polish law the provisions of the EU…
Taxpayers may apply to start cooperation with the National Revenue Administration [NRA] based on the so-called Cooperative Compliance Programme, a pilot formula assuming mutual trust, understanding and transparency. This is a new quality of the taxpayer’s relationship with the tax authority, which is modelled on OECD solutions and the experience of the most developed countries.…
KSeF postponed until 2026 We already know the new date for the mandatory KSeF to come into force: it is the first quarter of 2026; interestingly, contrary to earlier announcements by representatives of the MF, a ‘phasing in’ of the project is assumed: – from 1 February 2026, the compulsory KSeF will be extended to…
New obligation in the Accounting Act Large multinational entities based and operating in Poland will be obliged to publish reports related to income tax paid in the countries in which they operate. The purpose of the amendment to the Accounting Act, which sets out the rules for the preparation, publication and disclosure of income tax…
CRS/Euro-FATCA reporting for 2023 will also include reportable accounts held by persons from Georgia and Ukraine On 28 March 2024, the notice of the Minister of Finance of 22 March 2024 on the list of countries and territories covered by the CRS reporting obligation for 2023 was published (M.P. of 2024, item 237 [Notice]). In…
The groundbreaking judgment of the Supreme Court – a shareholder in a two-person limited liability company without ZUS contributions On February 21, 2024, the Supreme Court ruled that a shareholder in a two-person limited liability company holding 99% of all shares is not subject to social insurance contributions under Article 6 clause 1 point 5…
Deadline for real estate companies to report is approaching In 2024, exceptionally, by April 2, real estate companies and their shareholders are obliged to file information in the case of information submitted by: real estate companies – about the entities that, directly or indirectly, hold shares, together with the number of such shares held by…
Individuals are also required to submit the TPR Form – deadline 31 January! Transfer pricing documentation and reporting obligations may also arise for individuals. If such obligations have occurred for 2022, the TPR form must be submitted by 31 January 2024. In our experience, individuals often forget about this obligation, and failure to comply can…