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...

MDDP advised Xior Student Housing on PBSA Transaction MDDP advised Xior Student Housing, a Belgian owner and operator of private student accommodation projects across Europe, on the acquisition of a student accommodation building in Krakow, formerly known as LivinnX, on tax issues. More...

Increasing globalization is connected with not only threats but also with numerous opportunities. Multinational companies create innovations and know-how, which can be shared with other group entities or transferred to affiliates in other countries. During the transfer of intangible...

Polish case on real estate tax led by MDDP before the CJEU The hearing in the precedent-setting Polish case on the real estate tax, led by MDDP, was held before #CJEU on the July 8th. The client and MDDP were represented in Luxembourg by Rafał Kran and Monika Dziedzic. Polish Supreme...

First draft of GloBE implementation act submitted in Poland   Council Directive (EU) 2022/2523 of 15 December 2022 seeks to ensure a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. The Polish Ministry of Finance has...

International groups often undergo business restructuring. If done between related parties, it must comply with the arm’s length principle. We understand that each restructuring can have its unique characteristics, which complicates the verification of its market nature. Additionally,...

The latest edition of Santander Trade Barometer reveals that nearly a third (28%) of UK domestic businesses are planning global expansion within the next three years, marking the highest level in two years. Additionally, 56% of businesses in the US, 39% in Spain, and 38% in Poland...

Greater tax certainty for investors in Poland Poland has been an attractive place for foreign direct investment for years. It has become one of the main locations for outsourcing financial functions for corporations around the world. And its location between the East and the West,...

Brexit has made us busy. Why?   While it may have been sold by some as a way of cutting red tape, Britain’s exit from the single market has presented numerous new rules for exports and imports.   This has led to an increased demand for lawyers and customs agents to help confused businesses...

Transfer pricing adjustments (TP adjustments) are a complex and wide-ranging topic and their correct accounting is crucial. It is important to consider the perspective of both parties to the transaction before making adjustments. Why are they so important? Eliminating tax return...

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...

VAT IN THE DIGITAL AGE – MODERN AND DIGITAL VAT OR “NEW DEFINITIVE REGIME” CONFERENCE 12th- 13th September 2024 Free Sign in We would like to invite you to a conference organised by the SGH Warsaw School of Economics on ‘VAT in the Digital Age – modern and...

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...

Transfer pricing is (primarily) an international issue. Why? Because business is international. These two aspects are intertwined and complete each other. Increasingly, organizations recognize the value of strategic transfer pricing management. Well-structured transfer prices not...

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...