Starting from 2022, the research and development deduction was extended and supplemented by a new solution, called the innovative employee deduction.  The research and development tax relief entitles the taxpayer to deduct from the tax base the speific research and development costs....

Starting from 2022, taxpayers will be able to benefit from a new tax credit known as the consolidation tax credit or the acquisition tax credit. In a nutshell, it involves the possibility of deducting expenses incurred in connection with acquisition of company shares from the tax...

9 key Polish corporate income tax changes for 2023 In January 2023, an amendment to the Polish Corporate Income Tax Act will come into force. Pro-fiscal changes as well as solutions that are favourable for taxpayers will be introduced, making certain tax instruments more challenging...

This is the final call to make sure you meet the obligations related to preparing transfer pricing analyses. Due to the Covid-19 pandemic, in 2021, the deadlines for meeting the documentation obligations for 2021 (including TP analysis) have been extended until the end of 2022 for...

From the very beginning of 2023, Poland will allow a group of entities bound by financial, economic and organisational links to be registered as a one taxpayer, i.e. the VAT group. It may be a suitable solution to eliminate output VAT in the intra-group transactions, but the complexity...

MDDP joins forces with ETL GLOBAL, an international network of professional service firms MDDP Michalik Dłuska Dziedzic i Partnerzy, a leading tax advisory company in Poland, joins forces with ETL GLOBAL – a worldwide interdisciplinary network of professional firms. Through close...

Monika Dziedzic and Paweł Wyciślik of MDDP report on the most significant changes under an amendment to the Polish Corporate Income Tax Act. In January 2023, an amendment to the Polish Corporate Income Tax Act will come into force. Pro-fiscal changes as well as solutions that are...

Key changes to the CIT for 2023 Hidden dividend as basis for new tax Repeal of the so-called hidden dividend provisions. These provisions were due to come into effect from 1 January 2023. Minimum income tax Suspension of the entering the minimum income tax until the end of 2023. Changes...

Deadlines for meeting transfer pricing obligations for 2021 are looming. Less than 2 months are left until 31 December. Just like every year, there are quite a lot of formalities to be completed. Those who have not yet prepared documents for 2021: we have summarized the obligations...

From 1 January 2021, specific CIT taxpayers may choose the form of their income taxation: they may settle on general principles (already known) or opt for a new simplified form of taxation, i.e. the lump sum on the income of companies (the so-called Estonian CIT). What is the difference?...

Poland: Last call for taxpayers in Poland to review ATAD 2 Poland has implemented European Council Anti-Tax Avoidance Directive (ATAD 2) by introducing anti-hybrid provisions into its domestic law. The provisions apply starting from January 2021 and the taxpayers should take them...

Tax explanations on VAT groups The Ministry of Finance published the ‘Tax explanations on VAT groups of October 11, 2022’, which includes changes and demands reported during public consultations. It is worth getting acquainted with this document, as it contains regulations...

We have some good news for taxpayers right before the end of the year and the beginning of intensive works on documenting and reporting transactions with related parties and tax haven entities. On 21 October (Friday), the third version of the TPR-C Guidebook was published on the Ministry...

In the ruling no. I SA/Gl 233/22 of 31 August 2022, the District Administrative Court in Gliwice repealed the decision of the Head of the Silesian Customs and Tax Office in Katowice on the reduction of CIT in 2016. The case concerned the acquisition and lease of trademarks from a...

On 13 October 2022, the amendment to the Commercial Companies Code entered into force[1]. It introduced provisions on the group of companies, including a new instrument: binding instructions. According to the new provisions of the holding law, the parent company may issue a binding...