MDDP Insight

MDDP Insight

All
Corporate tax
Green Taxation
Personal Taxes
Tech TAX
Transfer pricing
VAT
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...
Exemption of dividends from withholding tax without the requirement of beneficial ownership status – significance of the Head of the National Tax Information Service’s ruling
The condition of beneficial ownership has remained one of the key issues in withholding tax for many...
Personal links and the exemption from transfer pricing documentation (article 11n(5) of the Polish Corporate Income Tax Act)
Personal links and the TP documentation exemption – when Article 11n(5) of the CIT Act applies and what...
Companies with a shifted financial year – transfer pricing obligations
Companies with a shifted financial year – check your transfer pricing obligations. TP audit, documentation,...
CbC-P – who is required to file and when in 2026?
The deadline for CBC-P for 2025 is 31 March 2026; check who is required to file, what data must be reported,...
Transfer pricing adjustments – a tool for restoring the arm’s length nature of controlled transactions
Transfer pricing adjustments as a tool for restoring arm’s length conditions. Legal requirements, tax...
“Total working time” in R&D tax relief – how should it understood?
Eligible costs under the research and development (R&D) tax relief include, among others, expenses...
Transfer pricing adjustments – global challenges, domestic obligations
Transfer pricing adjustments in Poland and abroad. The arm's length principle, OECD guidelines, tax conditions,...
1 2 3 18