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.

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,...