No special arrangements for those who help Ukraine yet Agnieszka Wnuk, tax advisor and partner at MDDP, talks to Rzeczpospolita about the tax changes to be introduced in the current situation and the solutions available to individuals and companies donating aid to the struggling...

Polish tax system is not particularly supportive for war victims “Not all aid for Ukraine is associated with tax incentives. To the contrary, some actions trigger serious doubts. Although taxes are one of the last factors motivating the aid, they cannot be ignored. Especially if the...

MDDP on the faster track of international development in co-operation with Osborne Clarke MDDP’s legal arm joins forces with the global law firm Osborne Clarke For a start, the team will have almost 40 lawyers (including 5 partners); the law firm plans to gradually expand...

Depreciation rates may be decreased ex post for years that are not covered by statute of limitations In accordance with the judgment of the Supreme Administrative Court of 3 February 2022 in case II FSK 1413/19 it is admissible to adjust tax depreciation rates for years that...

Temporary reduction of VAT rates Among the numerous legislative changes, starting from 1 January 2022 also changes regarding tax and penal fiscal proceeding have entered into force, which may be of significant importance for all taxpayers. Below we provide you with a summary...

Beverage bottle deposit system means significant changes for producers of beverages, shop chains, shop owners and us, consumers On 31 January 2022 public consultation was launched for the long-awaited Bill implementing the framework for a bottle deposit system in Poland....

Changes in tax and penal fiscal proceeding Among the numerous legislative changes, starting from 1 January 2022 also changes regarding tax and penal fiscal proceeding have entered into force, which may be of significant importance for all taxpayers. Below we provide you with...

Poland: Challenging times ahead for taxpayers The Polish tax system is subject to a wide range of reform impacting both international groups as well as local businesses (known as the ‘Polish Deal’) from January 2022. The adverse changes were attempted to be balanced by new reliefs....

Changes in transfer pricing as of 1 January 2022 Among the numerous legislative changes, starting from 1 January 2022 transfer pricing regulations have also been amended and change formal and documentation obligations. The major changes include: Changes to formal obligations: TP-R...

Most important VAT changes for 2022 As in the previous years, Polish taxpayers have to cope with many tax changes to be introduced in a new year. Although most of them concern income taxes, it should be noted that there are also many changes in VAT (most of them are crucial)....

Intellectual property in the context of TP, tax and legal planning / structures The number of international transactions connected with intellectual property is increasing dynamically due to the development of technological companies and global economy. In the process of implementing...

New Partner at MDDP – Last year was a year of intensive work in a dynamically changing legal environment both for Magdalena Dymkowska and the entire Transfer Pricing Practice. Transfer pricing keeps being an important point of interest for the tax administration, which...

Changes in Polish CIT for 2022 The most important changes in Polish CIT for 2022 are as follows: Easing the conditions for CIT flat taxation (the so-called “Estonian CIT”)  limited partnerships and limited joint-stock partnerships will be eligible to apply the Estonian CIT; repeal...