Employer’s liability for VAT on empty invoices issued by an employee – NSA judgment of 3 September 2024 (ref. I FSK 1212/18) Last Tuesday (i.e. 3 September 2024), the Supreme Administrative Court [hereinafter: NSA or the Court] issued a judgment (I FSK 1212/18) in a case...

Improved proposal of changes to property tax On September 3, 2024, the Ministry of Finance presented a new draft of changes to property tax, which are to apply from 2025. The previous draft was the subject of a consultation conference, which was also attended by representatives of...

11 individual recognitions in ITR World Tax Leaders 2025 ranking We are happy to announce that as many as 11 our experts have been listed in this year’s ITR World Tax Leaders ranking! This is another year in a row when we have the largest number of distinguished experts among...

“JPK CIT” reporting from 2025 – a new obligation for all taxpayers On August 16, 2024, the Minister of Finance signed a regulation regarding the details of JPK CIT reporting. It is to be formally published in the near future. JPK CIT is a new obligation regarding the transfer...

Transfer prices can impact the amount of income taxed in different countries. To ensure compliance, set these prices at the same level that unrelated parties would use in their transactions. Here’s how to do it. Various transfer pricing verification methods are used to assess...

Doing Business in Poland What do you need to be aware of in terms of legal, tax and accounting when setting up and running a business in Poland? Due to economic and business conditions, Poland is an attractive country for business, which attracts many foreign investors. However,...

MDDP in Tier 1 in ITR’s World Tax 2025 ranking 🏆 We are delighted to announce that in the latest edition of the prestigious World Tax 2025 ranking prepared by International Tax Review, MDDP maintained its positions in two categories – Indirect Tax and General Corporate...

What is a benefit test? The benefit test is an analysis that confirms the following: the purchased intangible services have indeed been performed, the recipient derives benefits from the purchase that contribute to their income, the purchase of services is business rational. Who...

Authorities around the world are increasingly scrutinizing the nature of intra-group loans We observe that tax authorities and courts are more frequently recharacterizing loan transactions, challenging their substance and arm’s length nature. Authorities are now examining not...

CJEU has ruled on the legality of DAC 6 provisions under EU law The last few days have seen two important judgements on the reporting of tax schemes. First, the verdict of the Polish Constitutional Tribunal (CT) confirming the inviolability of professional secrecy (for the time being,...

10 nominations in ITR EMEA Tax Awards MDDP has been shortlisted in as many as 10 categories in ITR EMEA Tax Awards 2024: regional, national and individual one! Regional: Tax Innovator of the Year Tax Policy Firm of the Year ESG Firm of the Year Diversity & Inclusion Firm of the...

International groups often prepare global benchmarks, which are used by entities in different jurisdictions for local transfer pricing documentation. This approach ensures consistency in global transfer pricing policies and helps reduce the local costs associated with transfer pricing...

Recent developments in Polish tax exemption for foreign investment funds   Piotr Paśko and Tomasz Janik of MDDP say that while application of the tax exemption has historically been challenging, foreign investment vehicles stand to benefit as a more favourable environment appears...

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...