MDDP Insight

MDDP Insight

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Corporate tax
Green Taxation
Personal Taxes
Tech TAX
Transfer pricing
VAT
Real estate tax: the new reality for shopping centres, logistics or office properties
The extended deadline for submitting real estate tax returns expired on 31 March 2025. Below, we highlight...
ViDA: Third Pillar - Single VAT Registration
Single VAT Registration is the last of the pillars introduced under the ViDA package, although it will...
Employee volunteering as a tax-deductible cost for employers
Employee volunteering is a popular element of corporate social responsibility (CSR) strategies, whereby...
Transfer pricing model –are cyclical updates still required?
A well-designed and up-to-date transfer pricing model is crucial for ensuring coherent tax compliance...
Preliminary adjustment in estonian CIT – lump-sum tax on company income
The estonian CIT, or lump-sum tax on company income, is a form of taxation that allows the postponement...
Transfer pricing adjustments – how to mitigate the risk of challenges?
As the financial year-end approaches—bringing tax closures and financial audits—it’s the last chance...
Tax residence and personal income tax settlements
The status of tax residence in Poland is crucial for the correct settlement of personal income tax. Polish...
Company established through conversion of sole proprietorship is a taxpayer starting business
A capital company formed by the conversion of a sole proprietorship is considered as a taxpayer starting...
GloBE: Agreement on the DAC9 Directive
The Council of the European Union – in a press release dated March 11, 2025 – announced that a political...
Withholding tax and the concept of industrial equipment – unfavorable position of the SAC
Both the provisions of the Corporate Income Tax (CIT) Act and the provisions of various double taxation...
Tax on income from buildings. Settlement, doubts, refund applications
What is the tax on income from buildings? The tax on income from buildings has been in effect in Polish...
Financial transactions – risks of non-arm’s length terms in transfer pricing
What are financial transactions in the context of transfer pricing? Financial transactions encompass...
How to mitigate tax risks in ESG strategy?
An increasing number of companies are incorporating ESG (Environmental, Social, and Governance) factors...
Tax on shifted income vs. double tax treaties: Is Poland playing dirty?
The tax on shifted income was intended to protect the Polish tax base from transfers income to tax havens....
Atypical transactions – risks of tax and fiscal penal sanctions
For years, financial, service, and distribution or production transactions have consistently been the...
Incentive program and the risk of tax authorities’ reassessment
The Head of the National Revenue Administration [KAS] has refused to issue letter of practice regarding...
Intangible services – how to minimize the risk of challenging costs?
Intangible services have long been a focus of tax authorities. It is therefore essential to understand...
How the R&D tax relief supports green innovations?
Companies are increasingly investing in sustainable development. Green innovations not only help protect...
PIT settlements for 2024 and investments through foreign banks
The approaching deadline for PIT settlements for 2024 poses a serious challenge for many taxpayers regarding...
GloBE: The Ministry of Finance has published a list of countries with "qualified" status and determined that the GloBE will be handled by the Tax Office in Bydgoszcz
The list of countries that have obtained “qualified” status for GloBE purposes is now known. The...
How to leverage financial audits to enhance transfer pricing compliance and risk management?
Transactions with related parties can pose significant tax risks. Many taxpayers only identify transfer...
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