Real estate tax audits – What Are the Risks and How to Avoid Them? We invite you to read the article on this topic.

Transfer pricing benchmarks under judicial scrutiny. Key insights from recent international case law and their implications for taxpayers.

Persons who earn income from abroad – for example, from interest or dividends – must declare this tax themselves in their annual PIT return. It often happens that tax has already been deducted at source from such payments abroad. The amount depends on the country of payment. In practice,...

April is the last month to file your 2025 PIT return. Although basic tax reliefs, such as the child tax relief or the thermomodernisation tax relief, are widely known and often used, there are other preferences that not everyone has heard of. In this article, we will present less...

Deferred payments in related-party transactions may undermine arm’s length conditions and lead to income adjustments by tax authorities

In recent years, more and more Poles have decided to invest in foreign real estate. The motives for buying vary – for some it is an investment, for others a way to own a second home in a tourist attraction. However, when the time comes to sell the property, the question arises: what...

As a rule, the income of non-resident taxpayers in Poland, in the case of management or mandate contracts, is in most cases subject to 20% flat-rate income tax. However, it is worth remembering that in certain cases foreigners may settle according to the tax scale, i.e. according...

Recognising the negative impact of VAT on defence production, the EU regulation establishing the SAFE instrument provides for a VAT exemption with the right to deduct input VAT for supplies of defence-related products financed from SAFE funds.

As of 1 April 2026, the partnership at tax consultancy firm MDDP has expanded to include three new members. The new partners are: Jakub Warnieło in the Tax and Litigation Team, Rafał Sidorowicz in the Personal Tax and Employer Advisory Team, and Gniewomir Parzyjagła in the Income...

Happy Easter Easter is a time of hope, new beginnings, and reflection on what truly matters. We wish you peace, the springtime energy, and many inspiring moments with your loved ones. Happy Easter! The MDDP Team

One of the key categories of eligible costs under the robotisation tax relief includes expenses incurred for the acquisition of brand-new industrial robots as well as machinery and peripheral equipment functionally related to them. This particularly covers devices ensuring ergonomics...

The robotics relief – the only such relief in the Corporate Income Tax (CIT) Act – provides support to PIT and CIT taxpayers investing in robotics. The relief has been in effect since 2022, and the current year, 2026, is the last year it will apply. In the era of rapid technological...

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.