Polish tax in 2026 digital tax compliance becomes business reality The beginning of 2026 did not bring a single, comprehensive tax reform in Poland. Instead, the turn of the year heralded several tax adjustments, while some key measures will become effective over the coming months....

Eligible costs under the research and development (R&D) tax relief include, among others, expenses incurred on the remuneration of employees performing R&D activities. These expenses may be deducted to the extent that the time devoted to R&D activities remains in proportion...

Transfer pricing adjustments in Poland and abroad. The arm's length principle, OECD guidelines, tax conditions, case law, and the risk of double taxation.

The DTA with Brazil will come into force in 2026. On 1 January 2026, the double taxation agreement between Poland and Brazil (DTA) will come into force. This is important information for Polish taxpayers operating on the Brazilian market and those cooperating with Brazilian contractors....

Key Changes in electronic Communication with Polish Tax Authorities: ePUAP will no longer be an effective channel, and legally binding submissions will be possible exclusively via e-Deliveries, the e-Tax Office, or PUESC, subject to statutory exceptions.

The CJEU judgment in Case C-121/24 confirms the possibility of pursuing joint liability for VAT, even after the debtor has been removed from the register.

Possible changes to JPK CIT reporting deadlines The Ministry of Finance wants to change the JPK CIT reporting deadline. According to the draft amending act, the new deadline will be the end of the seventh month after the end of the tax or financial year for entities keeping accounting...

Year-End in Transfer Pricing: Key Documentation Obligations and Actions for 2025/2026 to Minimise Tax Risk.

Avoiding a ‘delayed time bomb’: how master file documentation impacts Polish WHT Poland has adopted a three-tiered transfer pricing documentation structure in line with OECD guidelines. This includes: The master file, which contains standardised information relevant for all members...

On December 1, 2025, the Minister of Finance and Economy issued a general interpretation[1] regarding real estate tax, which concerns the understanding of the concept of land, buildings, and structures related to business activity. The meaning of this phrase is decisive in determining...

How does the Master File impact withholding tax (WHT) in Poland? Review the key risks, obligations, and actions that a Polish company within an international group should consider.

Discover the latest Supreme Administrative Court (NSA) ruling and individual tax interpretation regarding the exemption from local transfer pricing documentation under Article 11n(5) CIT.

MDDP as a Content Partner of the 31st Polish Commercial Real Estate Market Conference We are pleased to announce that MDDP has become a Content Partner of the 31st edition of the Polish Commercial Real Estate Market Conference, organized by Eurobuild Conferences.  This event has been...

Poland tightens transfer pricing oversight: what’s coming next? In recent months, transfer pricing has become a key focus for tax authorities in Poland. Although the number of audits has declined, the focus is sharper. The rising amounts of adjusted taxable income and the creation...

Real estate tax in the crosshairs of tax authorities   The amendment to the real estate tax regulations, which came into force on 1 January 2025, caused considerable confusion among taxpayers. Many entrepreneurs reviewed their assets in good faith. As a result, some reported for the...