Changes to the taxation of business activities and the selection of cash-based PIT in 2026 – key dates The deadline for deciding on the taxation of business income for 2026, including the option of cash PIT, is approaching. Methods of taxing income (revenue) from business activities In...

MDDP advised on the acquisition of the iconic Senator office building and PZO complex in Warsaw MDDP provided tax support on two significant transactions in Warsaw’s office market: the acquisition of the Senator office building in the city centre and the PZO complex in Praga. In the...

Companies with a shifted financial year – check your transfer pricing obligations. TP audit, documentation, TPR, and Master File, including for foreign entities.

We are returning to you with the latest information on the reform of the National Labour Inspectorate (PIP). On 30 January this year, a new version of the draft law extending the powers of the PIP was published on the website of the Government Legislation Centre. According to...

The deadline for CBC-P for 2025 is 31 March 2026; check who is required to file, what data must be reported, and the applicable sanctions.

A set of machines forming a robot also covered by the robotisation tax relief – the Voivodeship Administrative Court in Warsaw breaks with prior case law   In its judgment of 21 January 2026 (case no. III SA/Wa 2178/25), the Voivodeship Administrative Court (VSA) in Warsaw confirmed...

Planned changes to transfer pricing regulations – initial announcements   The legislative agenda includes planned amendments to the PIT and CIT Acts, expected to significantly impact transfer pricing. The draft bill is in the planning phase and is expected to be published in Q1–Q2...

WHT – check if you need to send a follow-up WH-OSC tax return   The deadline (February 2, 2026) is approaching!   Summary WH-OSC for 2025 If, in 2025, you, as a tax remitter send a WH-OSC  regarding a taxpayer, and then made so called “further payments” (dividends, licensing...

Transfer pricing adjustments as a tool for restoring arm’s length conditions. Legal requirements, tax risks, VAT implications and Polish practice.

Polish tax in 2026 digital tax compliance becomes business reality The beginning of 2026 did not bring a single, comprehensive tax reform in Poland. Instead, the turn of the year heralded several tax adjustments, while some key measures will become effective over the coming months....

Eligible costs under the research and development (R&D) tax relief include, among others, expenses incurred on the remuneration of employees performing R&D activities. These expenses may be deducted to the extent that the time devoted to R&D activities remains in proportion...

Transfer pricing adjustments in Poland and abroad. The arm's length principle, OECD guidelines, tax conditions, case law, and the risk of double taxation.

The DTA with Brazil will come into force in 2026. On 1 January 2026, the double taxation agreement between Poland and Brazil (DTA) will come into force. This is important information for Polish taxpayers operating on the Brazilian market and those cooperating with Brazilian contractors....

Key Changes in electronic Communication with Polish Tax Authorities: ePUAP will no longer be an effective channel, and legally binding submissions will be possible exclusively via e-Deliveries, the e-Tax Office, or PUESC, subject to statutory exceptions.

The CJEU judgment in Case C-121/24 confirms the possibility of pursuing joint liability for VAT, even after the debtor has been removed from the register.