MDDP Insight

MDDP Insight

All
Corporate tax
Green Taxation
Personal Taxes
Tech TAX
Transfer pricing
VAT
CIT exemption for foreign investment funds investing in Polish real estate – key court rulings and practical implications
New CIT rulings strengthen tax certainty for foreign funds and make Poland more attractive to real estate...
Exemption of cross-border dividends from withholding tax in light of the latest signals from the CJEU
WHT audits are intensifying, and WHT on dividends paid to foreign entities has become a major dispute...
NSA on share valuation: criticizing the method alone is not enough
The judgment of the Polish Supreme Administrative Court (NSA): a tax authority cannot automatically challenge...
TP Statement and non-arm’s length transfer prices – does a CIT adjustment eliminate the risk?
Can a taxpayer confirm in the TPR form that its transfer prices were arm’s length if it has previously...
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...
1 2 3 19