Intangible services have long been a focus of tax authorities. It is therefore essential to understand the key risk areas associated with these service costs and to manage them proactively throughout the year—not just when preparing transfer pricing documentation. Confirmation of...

Companies are increasingly investing in sustainable development. Green innovations not only help protect the environment but also bring tangible business benefits. One of the tools supporting companies in this transformation is the Research and Development (R&D) tax relief, which...

Revolutionary judgment by the CJEU on provisions on joint and several liability of management board members The Court of Justice of the European Union (CJEU) today issued a landmark judgment (Case C-277/24 Adjak) challenging the model adopted in Poland of joint and several liability...

MDDP begins cooperation with the ALL network – Alianza Legal de Firmas de Abogados We have been starting a new chapter of international strategic cooperation with the ALL network (Alianza Legal de Firmas de Abogados). Thanks to this cooperation, MDDP will strengthen its position...

The digital reform of the VAT system in the European Union is inevitable. A package of changes to the EU VAT directive called “VAT in Digital Age” (ViDA) has been adopted by the European Parliament at its meeting on February 12th this year. This is the next stage in the...

The approaching deadline for PIT settlements for 2024 poses a serious challenge for many taxpayers regarding how to correctly settle their income, especially foreign income when it comes from investments through foreign banks. This topic becomes particularly important for people who...

The obligation to integrate payment terminals with cash registers is repealed and other VAT changes from April 1, 2025 We present the most important changes in VAT and cash registers regulations introduced by the Act of January 24, 2025, amending the Act on Value Added Tax, the Act...

The list of countries that have obtained “qualified” status for GloBE purposes is now known. The Ministry of Finance published an announcement on February 7, 2025, regarding the list of non-Polish jurisdictions that have implemented a qualified income inclusion rule or...

Transactions with related parties can pose significant tax risks. Many taxpayers only identify transfer pricing (TP) issues when preparing documentation and submitting the Transfer Pricing Report (TPR), at which point their ability to implement necessary corrections is limited. A...

Last days to change the tax form and choose the cash-based PIT in 2025 – the deadline is February 20   Until February 20 (Thursday), it is possible to submit a declaration regarding the choice of the income tax form. Individuals conducting a sole proprietorship and partners in selected...

In a few days, the deadline for submitting important declarations by entrepreneurs will pass. Individuals running sole proprietorships and partners in certain types of partnerships are faced with the decision of choosing the optimal solution, which could result in tax savings throughout...

From 1 April 2025, e-Delivery will be mandatory for all entrepreneurs entered in the Polish register of entrepreneurs (KRS) From 1 April 2025, all entities registered in the Polish register of entrepreneurs (KRS) will be required to use e-Delivery in correspondence with public authorities....

The Supreme Administrative Court (NSA) has reaffirmed its stance on the VAT exemption on the sale of real estate acquired from private individuals without VAT being charged. In its judgement of 7 February 2025 (I FSK 1566/21), it confirmed that the exemption under Article 43(1)(2)...

As of January 1, 2025, amendments to the thermomodernisation tax relief have come into effect, which may impact the tax settlements of individuals investing in energy-efficient building improvements. The new regulations eliminate the possibility of deducting certain expenses, such...

Deferred Tax Year – transfer pricing deadlines alert Transfer pricing deadlines are calculated from the end of the tax year. For instance, if your tax year ends March 31, 2024, the TPR form must be submitted by February 2025 (within eleven months). Key transfer pricing deadlines ...