Estonian CIT conditions One of the conditions of Estonian CIT is the appropriate structure of the company’s revenues. Passive income may not exceed 50% of total income. Passive income includes, in particular, income from receivables, interest, sureties, guarantees, copyrights,...

The draft amendment to the income tax laws of September 16, 2025, provides for changes in the regulations concerning the lump sum tax on company income. The recent amendment to the definition of “hidden profits” has generated significant controversy, as it effectively...

Poland’s digital tax revolution is coming: JPK CIT and e-invoicing explained   Rafał Kran and Janina Fornalik of MDDP analyse the introduction of the JPK CIT and e-invoicing, outlining how companies should prepare for sweeping digital reporting and compliance changes Poland has entered...

Important changes in the Jurisdiction of Tax Offices – new revenue thresholds and deadlines for submitting notifications by October 15, 2025.

Local File 2024: discover why the reliable preparation of transfer pricing documentation and consistency with the Transfer Pricing Regulation (TPR) are essential for tax security.

The CIT Act and the PIT Act contain a list of intangible services, the income from which, as a rule, is subject to a 20% flat-rate income tax (withholding tax / WHT). These services include: consulting, accounting, market research, legal, advertising, management and control, data...

A landmark ruling on the costs of accommodation for employeesfor those seconded to Poland confirms that such benefits do not constitute employee income.

Entities that pay dividends to their parent companies have been struggling for years with documentation challenges when attempting to confirm their right to apply for withholding tax exemption. In Explanations concerning the beneficial owner clause published on July 3, the Minister...

When applying Estonian CIT, the question arises as to whether remuneration for the redemption of shares financed from pre-lump sum profits should be treated as hidden profit. This is not an abstract issue – it affects many entities that accumulated significant reserve capital before...

Why TP obligations for 2024 matter for businesses The upcoming autumn marks the need to fulfil transfer pricing obligations for 2024. Businesses are required to prepare the Local Transfer Pricing Documentation (Local File) for 2024 and keep in mind the upcoming deadlines relating...

Breakthrough judgment on contributions on foreign income case, invalidating health insurance contributions on income from foreign transparent companies.

Estonian CIT – announcement of changes in regulations The Ministry of Finance has published a draft amendment to the regulations governing income tax. One of the key areas of the amendment is Estonian CIT. The new regulations provide for both solutions that increase the tax burden...

Project on determining permanent establishment in the platform economy sector, ensuring correct tax compliance across the EU.

International project on VAT taxation of returnable packaging in the EU, addressing complexities related to intra-EU movements, registration, and tax compliance.

Important ruling by the Supreme Administrative Court on the "tax carousel", confirming the need for tax authorities to prove the taxpayer's conscious involvement in fraud.