MDDP Insight

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Free-of-charge share redemption and transfer pricing consequences – recent Polish Supreme Administrative Court rulings
The Supreme Administrative Court (SAC) is increasingly indicating that certain capital transfers may...
Settlement of robotisation tax relief – one-off deduction or depreciation write-offs?
Should the robotics relief be settled together with depreciation, or as a one-off deduction? Diverging...
Transactions with management board members – when does the tax authority challenge deductible costs?
Transactions carried out between companies and members of the management board are, in themselves, neither...
Will the Stellantis judgment bring clarity across the EU on the VAT treatment of transfer pricing adjustments?
The Court of Justice of the European Union has, for the first time, ruled in a case directly addressing...
Bad debt relief for VAT available only to the original creditor – the EU Court judgment in case T-233/25 Mokoryte
A taxpayer who has not received payment for goods or services supplied may – subject to certain...
Withholding Tax (WHT) and Transfer Pricing – how do tax authorities use the Master File? Practical and case law insights
Transfer pricing documentation within multinational capital groups has become an invaluable tool not...
New powers of the National Labour Inspectorate – don’t forget about VAT
Recently, there has been a lot of discussion about the Act amending the Act on the State Labour Inspection...
PIT settlements: Solidarity Levy and Tax Losses
According to the current position of tax authorities and administrative courts, the tax base for the...
Foreign employer, Polish employee – what about taxes?
More and more Poles are deciding to work remotely for foreign companies. Sometimes this means physical...
Will your benchmark stand up to scrutiny by the tax authority? Key takeaways from the recent foreign case law.
Transfer pricing benchmarks under judicial scrutiny. Key insights from recent international case law...
Deduction of foreign tax in the PIT return for 2025
Persons who earn income from abroad – for example, from interest or dividends – must declare this tax...
The PIT settlement is getting closer. What tax reliefs are worth remembering?
April is the last month to file your 2025 PIT return. Although basic tax reliefs, such as the child tax...
Deferred payment between related parties – what consequences does it entail?
Deferred payments in related-party transactions may undermine arm’s length conditions and lead to income...
Tax consequences of selling a property in Poland and abroad – what should a Polish resident know?
In recent years, more and more Poles have decided to invest in foreign real estate. The motives for buying...
PIT settlements for 2025. Taxation of non-resident income
As a rule, the income of non-resident taxpayers in Poland, in the case of management or mandate contracts,...
Purchase of a production line and the robotisation tax relief
One of the key categories of eligible costs under the robotisation tax relief includes expenses incurred...
The last year of the robotics relief – what you need to know
The robotics relief – the only such relief in the Corporate Income Tax (CIT) Act – provides support to...
Cryptocurrency tax in Poland: PIT-38 explained for investors
Any person who, in a given tax year, sold or purchased cryptocurrencies (more precisely, virtual currencies)...
What consequences may arise from an informal group decision?
Informal group decision and transfer pricing: risk, lack of remuneration and tax authority approach in...
Transfer pricing audit – how to limit tax risk in a capital group
A transfer pricing audit helps identify tax risks, organise intra-group settlements and better prepare...
Public CbC-R in Poland. How to Protect Sensitive Information from Disclosure?
The Public CbC-R in Poland, effective from 2026, introduces the obligation for companies to publicly...
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