MDDP on Polish Taxes I Hybrid mismatches – practical implications & case studies Based on hybrid mismatches provisions, the taxpayers are obliged to exclude certain amounts from the tax-deductible costs. The provisions may also apply to taxpayers doing “typical” business...

The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing....

Happy Easter! At this difficult time, when our eyes and hearts are turned towards Ukraine, what we need above all is hope for a better tomorrow. Therefore, for the upcoming Easter, we would like to wish our clients, colleagues, associates, business partners and friends faith in a...

MDDP in the 16th Ranking of Tax Advisory Firms and Advisors of the Dziennik Gazeta Prawna Magdalena Marciniak among the best transfer pricing advisors We are pleased to announce that Magdalena Marciniak, tax advisor, partner and Head of the Transfer Pricing Practice at MDDP...

A thorough revision of the Polish Deal: PIT-related changes On 24 March 2022, a bill amending the Personal Income Tax Act and certain other acts (hereinafter: Amendment) was published. The Amendment introduces significant modifications to the so-called Polish Deal, which...

Poland: CIT exemption for companies attracts foreign investors While the tax burdens for companies paying taxes in regular way and sole entrepreneurs are getting higher, Estonian CIT allows to get the public duties burden to the level of 18%–25%; and this is the effective rate, including...

Another transaction of Adventum Group carried out with the aid of MDDP advisors – acquisition of the Sky Tower in Wrocław Experts of MDDP Michalik Dłuska Dziedzic i Partnerzy provided advisory services to an investment fund managed by Adventum Group regarding the acquisition...

New version of the JPK_FA structure from the 1st of April The Ministry of Finance has published a new version of the logical structure of the Standard Audit File for Tax (SAF-T) for VAT invoices, i.e. JPK_FA(4). The new version of the structure is the result of adjusting...

Tomasz Michalik has once again been distinguished in the Chambers Europe 2022 ranking We are pleased to announce that Tomasz Michalik, tax advisor, partner and the head of VAT Team at MDDP has once again been distinguished in the Chambers Europe 2022 ranking in Band 1 in...

MDDP advised in a record-breaking real estate transaction MDDP tax experts advised Ghelamco in the sale of the Warsaw Hub complex to the Polish company Google. The sale included two of the three towers of the complex located in the centre of Warsaw (i.e. the office part,...

Beginning of a year brings (even more) obligations – ‘to do’ list for transfer pricing in Q1 2022 After a demanding December, some taxpayers will not rest at the beginning of the year. Taxpayers will face these obligations in Q1 2022: CBC-P notification Who? This obligation...

March 31 is the deadline for submitting the statements regarding real estate companies By March 31, 2022[1], real estate companies and their shareholders / partners must file information on: in the case of information provided by real estate companies – entities owning,...

Krajowy System e-Faktur uprości rozliczenia, ale jego wdrożenie będzie ogromnym wyzwaniem, do którego należy zacząć się przygotowywać już teraz – mówi Janina Fornalik, doradca podatkowy, partner w MDDP.

The tax office must determine where and how refugees are to be taxed “Since refugees do not know how yet long they will stay in Poland, it would make sense to suspend or abolish the obligation to collect tax with or without limiting the amount of income at least until the...

New preferences for those helping Ukrainians Until 30 June 2022, donations to refugees and fighters in Ukraine – made through specific organizations – will be subject to 0% VAT. Pursuant to the amended law, the zero rate applies to donations and free benefits to organizations...