MDDP prepared a transfer pricing analysis for a pharmaceutical company, supporting its foreign expansion and determining the market level of licence fees.

MDDP provided strategic advisory to ensure tax security for a Polish telecom subsidiary through comprehensive debt analysis and innovative financial assessment.

One of the issues addressed in the explanatory notes of the Ministry of Finance of July 3, 2025, is the status of collective management organizations for copyright or related rights (hereinafter: CMO). The activities of CMOs consist in the protection of the copyrights and related...

VAT exemption for insurance intermediary services in the automotive industry – MDDP case concluded with a favorable court ruling.

VAT exemption for insurance intermediary services in the automotive industry – MDDP case concluded with a favorable court ruling.

The Ministry of Finance has announced modifications to the regulations concerning Estonian CIT. On September 16, 2025, a draft bill amending the PIT and CIT regulations was presented. It appears that for companies applying Estonian CIT, the chosen direction is primarily to increase...

vPPA in Poland: analysis of MDDP's tax interpretation regarding financial transactions related to renewable energy and their tax implications.

Personal Income Tax in Focus – Upcoming Changes Announced by the Government A draft of amendments to the PIT, CIT, and other laws has been published on the RCL website. The aim of the proposed regulations is to further tighten the tax system in Poland. Below, we outline the key proposed...

The Court of Justice of the European Union (CJEU) will soon address the issue of loyalty programmes in which customers collect points redeemable for rewards or discounts (Case C-436/24, Skatteverket v. Lyko Operations AB). The Court will assess such programmes in light of VAT rules...

What Taxes to Consider When Structuring PE Transactions in Poland September 30, 2025 at 3 p.m. Register Taxation plays a pivotal role in designing private equity transactions. It impacts both operational performance and the eventual returns at exit. The rapidly...

The Ministry of Finance has published draft amendments to the Family Foundation Act, which are to come into force on January 1, 2026.   Key changes concerning family foundations Taxation of the sale of assets within 36 months of acquisitionThe foundation will pay 19% CIT on income...

The modern world of finance is dominated by liquidity management. Companies, especially those belonging to international capital groups, focus on centralization in order to effectively manage cash surpluses and deficits. Cash pooling, a system that enables cash flow management within...

The data presented in the Ministry of Finance’s response to a parliamentary question[1] is a warning sign for entrepreneurs that the correct application of Estonian CIT rules may be more challenging than many of them had anticipated. The information presented shows that the...

Reimbursement of travel expenses for board members is, as a rule, exempt from income tax (PIT) and social security contributions.

As part of our series TP and VAT, where we discuss key issues concerning intra-group transactions (Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT | MDDP), we covered the Arcomet case (C-726/23) and the opinion of the Advocate General...