MDDP advised the owner of the Stokrotka brand on the acquisition of another chain of stores MDDP advised Emperia, the owner of the Stokrotka brand, on the acquisition of a chain of stores operating in the Mazowieckie Voivodeship. The list of Stokrotka stores increased by 13 new locations. The...

Some taxpayers currently compiling Local Files and TP-R forms for 2021 will not complete their struggle with transfer pricing on 31 December 31 (if their tax year matches the calendar year). They will face additional obligations related to Master File for 2021. What is Master File? The...

The most important change concerning the minimum tax is the exemption of taxpayers from this tax in 2022 and 2023. For taxpayers whose fiscal year is different from the calendar year and starts before 1 January 2024 and ends after 31 December 2023, the exemption will apply until the...

New MDDP office in Jablonowskich Palace As of mid-December, MDDP has been relocating. Our office is located in the restored Jabłonowski Palace at 18a Senatorska St. in Warsaw. It is no coincidence that we have chosen modern interiors located in a historic building for our new headquarters....

The reform of Estonian CIT (sometimes called as “lump sum taxation”) under the Polish Deal, which began in 2022, allowed for a significant expansion of access to this form of taxation, e.g. by expanding the catalogue of entities eligible to apply Estonian CIT, reducing the flat rate...

There is less than a month left to meet the transfer pricing reporting deadlines. One of the obligations is to file to the Polish tax office a statement on transfer pricing documentation and on the arm’s length nature of the transaction. The statement shall be signed by members of...

Customs of the future WTO looks dedicated to the idea of customs reform, recognizing jointly all the main current global challenges (the Covid-19 pandemic, the climate crisis, increased geopolitical tensions and threats to global food security) with the term “policrysis”. ___ Download...

Taxpayers actively promoting their own products may, starting from 2022, make more deductions from their tax base. Tax credit for enhanced product sales is a kind of closing bracket for other deductions introduced with regard to taxpayers’ manufacture of their products. This time,...

Starting from 1 January 2022, two tax credits closely linked to the Initial Public Offering (IPO), or, in a nutshell, the stock market debut of a company, have been introduced into income tax laws. The first of the two IPO tax credits is aimed at corporate income tax payers deciding...

The deadline for filing TPR for 2021 with the Head of KAS is looming – 31 December 2022! Do not work on the TPR at the very last minute. Instead, complete it as early as possible. Failure to comply with this obligation can be costly. The prospect of penalties Completing the form hastily...

Starting from 1 January 2022, there a new deduction for the support of sports, culture and higher education and science, commonly referred to as a CSR (corporate social responsibility) tax relief. This is intended to support cultural, sporting and scientific activities more extensively...

Starting from 2022, the research and development deduction was extended and supplemented by a new solution, called the innovative employee deduction.  The research and development tax relief entitles the taxpayer to deduct from the tax base the speific research and development costs....

Starting from 2022, taxpayers will be able to benefit from a new tax credit known as the consolidation tax credit or the acquisition tax credit. In a nutshell, it involves the possibility of deducting expenses incurred in connection with acquisition of company shares from the tax...

9 key Polish corporate income tax changes for 2023 In January 2023, an amendment to the Polish Corporate Income Tax Act will come into force. Pro-fiscal changes as well as solutions that are favourable for taxpayers will be introduced, making certain tax instruments more challenging...

To już ostatnia chwila na zajęcie się tematem wypełniania obowiązków w zakresie przygotowania analiz porównawczych. W związku z pandemią Covid-19 w 2021 roku, terminy na wypełnienie obowiązków dokumentacyjnych za 2021 rok (w tym analiz cen transferowych) zostały przedłużone dla większości...