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…
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…
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…
Many entrepreneurs in Poland would like to have lower tax liabilities. It’s worth taking a closer look at the opportunities introduced by the legislator. One such mechanism that can help reduce CIT tax is hypothetical interest on equity capital. What is hypothetical interest? Hypothetical interest is the amount a company would potentially pay as interest…
The draft amendment to the Tax Ordinance Act and certain other acts runs to 52 pages, and more than half of its contents are changes to the Mandatory Disclosure Rules (MDR) provisions. The proposed changes to the MDR provisions are comprehensive and, in some aspects, revolutionary. Several of the proposed changes are structural in nature…
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…
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…
The Council of the European Union – in a press release dated March 11, 2025 – announced that a political agreement had been reached on the amendment of the directive on administrative cooperation (under the so-called amending directive, referred to as DAC9). The amendment aims to streamline cooperation between national administrations regarding the exchange of…
Both the provisions of the Corporate Income Tax (CIT) Act and the provisions of various double taxation treaties provide for the obligation to withhold tax on payments made to non-residents for the use of so-called “industrial equipment.” In principle, non-residents earning income in Poland from the use or right to use industrial equipment, including means…
What is the tax on income from buildings? The tax on income from buildings has been in effect in Polish law since January 1, 2018. This tax, commonly referred to as the “minimum tax on buildings,” is a solution designed to ensure effective taxation of entities operating in the real estate sector. Who is subject…