Any person who, in a given tax year, sold or purchased cryptocurrencies (more precisely, virtual currencies) should report the income earned or the deductible costs incurred in the annual PIT-38 return. The deadline for filing the PIT-38 return is 30 April of the following year. This...

Changes in the tax authorities' approach to reporting indirect property ownership by real estate companies – evolving asset qualification rules.

We are pleased to announce that Tomasz Michalik has once again been recognised in the Chambers Europe ranking, in Band 1 for Tax.

Informal group decision and transfer pricing: risk, lack of remuneration and tax authority approach in case law

MDDP experts among Poland’s most influential lawyers Tomasz Michalik, Monika Dziedzic and Rafał Kran have been recognized in the ranking of the “50 Most Influential Lawyers” prepared by Dziennik Gazeta Prawna. The editorial team acknowledged MDDP’s advisers for their involvement in...

Possible changes to Estonian CIT The Ministry of Finance has not abandoned its plans to amend the Estonian CIT regulations. However, as follows from the draft published on 16 March 2026, the original assumptions regarding the amendment of the Estonian CIT have been modified. Relief...

The Supreme Administrative Court paves the way for claiming interest on overpaid CIT following the issuance of an APA decision In a judgment issued in March 2026 (case no. II FSK 1022/25), the Supreme Administrative Court confirmed a taxpayer-favourable position regarding the possibility...

A transfer pricing audit helps identify tax risks, organise intra-group settlements and better prepare a company for potential tax audits.

Amendments to the State Labour Inspectorate Act have been passed – it is worth preparing for new challenges On 12 March 2026, the Senate adopted the amendment to the State Labour Inspection Act (PIP) without amendments. The reform significantly expands the powers of labour inspectors,...

Public CbC-R in Poland – new reporting obligations for large groups. Check who must publish tax information.

The Public CbC-R in Poland, effective from 2026, introduces the obligation for companies to publicly disclose their financial and tax data, with the option to protect sensitive information.

Unauthorized use of copyright rights and VAT – the CJEU ruling in case T-643/24 determines its taxation as a taxable service.

The condition of beneficial ownership has remained one of the key issues in withholding tax for many years, particularly in the context of applying exemptions provided for in the CIT Act. The legislator explicitly made the exemption from withholding tax on royalties and interest conditional...

Groundbreaking CJEU judgment in the first Polish tax case – VAT deduction independent of possessing an invoice. Change in Polish tax practice.

Personal links and the TP documentation exemption – when Article 11n(5) of the CIT Act applies and what risks arise from KIS practice and court case law.