The Court of Justice of the European Union (CJEU) confirmed in its judgment of 16 November 2023 (C-366/22 Viterra Hungary) that it is not only the objective characteristics and properties of the goods that affect their classification, but also the processing or treatment process and...

Although the deadlines for filing the transfer pricing information (TPR) form for 2022 are to be extended by 3 additional months, many taxpayers have decided to file it by the original deadline. In addition to the information on these transactions, however, there are a few additional...

Guide to the Polish minimum CIT rules to be applied from 2024 Polish minimum corporate income tax (CIT) regulations will come into effect from January 1 2024. This 10% minimum tax will be applicable to companies with Polish tax residency and domestic tax capital groups if, during...

One of the key elements of transfer pricing documentation is a transfer pricing analysis. It can be prepared in the form of a benchmarking analysis or in the form of a compliance analysis. The transfer pricing analysis must include (with justification for selection): transfer pricing...

One of the types of controlled transactions that can be carried out between related parties are capital transactions, including those involving share capital increases and surcharges. In both cases, the purpose is to recapitalize the company and finance its operations, while the effects...

The deadline for submitting the 2022 TPR form (for taxpayers whose tax year coincides with the calendar year) was supposed to be 30 November, less than a month away. It should have been. The Ministry of Finance’s announcements suggest that the deadline will be extended to the...

January 2, 2024 expires the deadline for the publication of the tax strategy report for the 2022 tax year Who is obliged? The obligation to publish a tax strategy report applies to tax groups and taxpayers with revenues exceeding EUR 50 M in 2022. In addition to the publication...

When trying to complete the TPR form, it is good to remember what the primary purpose of this reporting is. The Ministry of Finance explicitly indicates that “the purpose of TPR reporting is for the tax administration to gather selected information for the analysis of the risk...

General rules The regulations on preventing hybrid mismatches in Poland came into force on January 1, 2021, and are an implementation of the EU ATAD 2 directive. Analogous regulations are in force in other EU countries, as well as outside the bloc (the UK, Australia). The purpose...

On January 1, 2024, the minimum corporate income tax provisions of Article 24ca of the CIT Law will begin to apply. Therefore, we are starting a series of publications in which we will introduce the assumptions of minimum income tax and indicate how to determine whether it will apply...

Webinar I WHT and ATAD II (hybrid mismatches) practice in Poland and the Netherlands November 23, 2023 at 10:00 a.m. CET November 23, 2023 at 10:00-11:30 a.m. CET: Register WHT is one of the hot tax topics in last years in Poland. Both the provisions and practice...

Polish local minimum income tax will apply from 1 January 2024 From 1 January 2024, the minimum corporate income tax provisions will take effect again. The 10% minimum tax will apply to companies with Polish tax residency and domestic tax capital groups that in the tax year: suffered...

In 2023, the deadlines for completing transfer pricing obligations for 2022 have been shortened. The starting point for fulfillment of TP obligations is reliable local documentation (Local File). Deadline for fulfillment of obligations For taxpayers whose tax year coincides with...

MDDP advised on the new transaction of Optima Wind and Green Bear Corporation MDDP experts Michalik Dłuska Dziedzic and Partners provided tax advice to Optima Wind and Green Bear Corporation Poland in the transaction of establishing the WindLight joint venture, which was established...

The consultation period for draft withholding tax guidelines could be crucial in addressing the issues surrounding their potential application, say Monika Dziedzic, Jacek Wojtach, and Daria Górka of MDDP. On September 28 2023, the Polish Ministry of Finance published the long-awaited...