Report highlights the changing realities of tax controls in Poland   Jakub Warnieło and Aleksandra Bulaszewska outline the key takeaways from a report on Polish tax trends, covering tax inspections, verification activities, tax proceedings, and the business viewpoint. A report published...

In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.

MDDP wyróżnione w rankingach World Tax 2026 i World Transfer Pricing 2026 MDDP has once again been recognised among the leading tax advisory firms in the international rankings of World Tax and World Transfer Pricing, compiled by International Tax Review (ITR), a global publisher...

The departure of the Estonian CIT has led to a number of concerns being raised among entrepreneurs. Following the termination of the lump-sum tax on corporate income, what is the subsequent course of action for the tax? When does the tax obligation arise and how can costly mistakes...

MDDP as a Content Partner of the “Data Center – Real Estate, Technology, Investments” Conference We are pleased to announce that MDDP acted as a Content Partner of the Eurobuild conference “Data Center – Real Estate, Technology, Investments” which took place on 20 October 2025...

xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.

Cryptoassets in Poland: tax traps, reporting duties, and risks. Tax authorities intensify scrutiny to ensure compliance and tackle non-compliance.

WHT explanations – have holding companies gained understanding in withholding tax? What is the opinion of MDDP experts?

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.