Discover how to create a step-by-step transfer pricing policy designed to minimize and compliance and tax risks for your business. What is a transfer pricing policy? A transfer pricing policy outlines the rules for determining prices in transactions between related parties, ensuring...

Entrepreneurs operating in the IT industry can benefit from a wide range of tax reliefs and preferences aimed at supporting innovation and technological development. It is not surprising that so many solutions are dedicated to this fast-growing industry, given its key role in creating...

Key tax novelties and challenges for businesses in 2025 Year 2025 will bring several significant tax reforms in Poland, starting on January 1. Businesses have to prepare for these changes, along with any additional modifications that might be announced or enacted during the year....

MDDP is a Substantive Partner of the Annual Commercial Real Estate Market Conference 10 December saw the 30th edition of the Annual Commercial Real Estate Market Conference in Poland, which is one of the most important events bringing together representatives of the investment, warehouse,...

Global minimum tax (GloBE) | Webinar 11 December 2024 | 10.00-11.30 Online event Global minimum tax (GloBE) is one of the most important challenges faced by major entrepreneurs. The regulations will cover large Polish taxpayers and companies that are part of international groups....

New tax relief for entrepreneurs employing Territorial Defence and Active Reserve soldiers From 1 January 2025, under the Act of 1 October 2024 amending certain laws to support entrepreneurs employing Territorial Defence or Active Reserve soldiers, tax reliefs supporting entrepreneurs...

Virtual items, such as skins available in computer games, have become a popular subject of trade on the Internet. The sale of these goods, although seemingly unrealistic, is nevertheless subject to actual tax rules. In this post, we explain how to correctly settle the income from...

A few words about the CJEU ruling on November 21st, 2024, ref. C-624/23, SEM Remont. Case overview The ruling was issued in connection with a transaction in which, in August 2020, the Bulgarian company SEM Remont contracted the Russian company Gidrostroy – Russia to carry out dredging...

On January 1, 2025, new real estate tax regulations come into effect On November 29, 2024, the Law of November 19, 2024, amending the rules for real estate taxation (PON) was published in the Journal of Laws. The changes particularly concern the scope of taxable property. Other taxation...

Despite the wording of  the provision on the condition of ‘being subject to tax’ sounds the same for dividends, interest and royalties, the MoF followed up its ruling on dividends by issuing an general tax  ruling on this condition for interest and royalties (DD9.8202.2.2024). What...

In recent days, the Ministry of Finance has published two general rulings relating to some of the conditions for the exemption from withholding tax of dividend and interest payments. These rulings are important, but are they groundbreaking? How will the existing practice of the authorities...

How does the SME directive change settlements with contractors? The Act implementing the so-called SME Directive has been signed by the President of Poland and published in the Journal of Laws. Currently, a secondary regulation and amendments to the VAT-R form are under consideration....

MDDP advised Ghelamco on the sale of Warsaw Unit Experts from MDDP Michalik Dłuska Dziedzic and Partners advised Ghelamco on the sale of Warsaw Unit to the Eastnine fund. The transaction had a value of €280 million and was considered the largest in the European office market in 2024. The...

In its judgment of 14 November 2024 (Case C-613/23), the Court of Justice of the EU held that national legislation allowing a company’s tax arrears to be passed on to the company’s manager where the manager fails to comply with the company’s obligation to give notice...

Cash pooling is a widely used solution among capital groups. It streamlines the management of funds across multiple entities and enhances liquidity control. This approach leads to cost savings and more efficient financial management within the group. Cash pool arrangement –...