Many companies aim to strengthen their relationship with with their employees by offering various employee benefits or facilities. One of the increasingly popular option is the opportunity to purchase used equipment at attractive prices, such as computers, laptops or smartphones. While...

The festive period is a time when many employers decide to give Christmas gifts to their employees. However, it is worth bearing in mind that these gifts may have certain tax implications. When is a gift to an employee taxable and when not? What limits are worth bearing in mind and...

Investing in the renewable energy sector requires careful evaluation of the financing options available. A critical element of this process is assessing the tax implications of each potential financing method. Let’s explore the tax implications associated with the most common...

The due date for Polish minimum CIT is fast approaching Polish minimum corporate income tax (CIT) is a complex issue, which applies to numerous entities with Polish tax residency and domestic tax capital groups. Firms subject to this tax are those which during the given tax year incurred...

Sustainability report assurance – general principles The Corporate Sustainability Reporting Directive (CSRD) sets out the requirements concerning sustainability reports and their assurance. According to the directive, it will be a responsibility of the certified auditors. In order...

Compliance with international commodity sanctions, especially in the context of trade with restricted countries such as Russia, is a challenge that requires businesses to pay exceptional attention and implement advanced due diligence procedures. Neglecting this duty can lead not only...

Implementation of the CSRD Directive in Poland – find out how to prepare and who is affected by mandatory ESG reporting On December 13, 2024, the President signed amendments to the Act on Accounting, Statutory Auditors, Audit Firms, and Public Oversight, as well as certain other...

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...