MDDP Insight

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Flood relief donation costs vs. minimum income tax. New provisions also in force in 2025
On 5 October, the Act of 1 October 2024 amending the Act on special solutions related to flood recovery...
The Council of Ministers decides to consider changes to property taxation
On Monday 7 October 2024, a draft law amending the Agricultural Tax Act, the Local Taxes and Fees Act...
Efficient tax project management is a key to competitive advantage
Technology, and in particular tools using artificial intelligence (AI) and cloud solutions, have already...
Does a remote employee create a permanent establishment in Poland?
The Administrative Court in Gliwice ruled in a judgment of 24 June 2024 (ref. I SA/Gl 1679/23) that the...
Transfer pricing benchmark - a key element of documentation
A comparative analysis, also referred to as a transfer pricing benchmark, is essential for: establishing...
Excise duties on distance sales of wine in the EU in the context of the Advocate General's opinion
The sale of alcohol, including wine, between EU countries comes with obligations regarding excise duties...
Local transfer pricing documentation. What should your Local File include?
What is Local File documentation? Transfer pricing documentation is a legally required document focused...
No penalties for late submission of property tax returns in 2025
Admittedly, this is only to apply to property tax returns and will require taxpayers to submit a declaration...
Transfer pricing - thresholds 2024
The year 2024 has not introduced any major changes to transfer pricing regulations. However, related...
Zero percent VAT for donations to flood victims
The Ministry of Finance, following the example of previous regulations issued during the pandemic and...
Transfer pricing documentation requirements and reporting obligations
Transfer Pricing: who has documentation and reporting obligations?   If: you are a taxable person (subject...
Spouses' family foundation and PIT exemption - the tax authorities change their minds in favour of taxpayers
Not long ago, we informed about an unfavourable stance of the Director of the National Fiscal Information...
Will you have to pay property tax on tent halls from 2025?
There is an ongoing wait for the new definitions of building and structure for property tax purposes...
Draft SME adopted by the Council of Ministers
Aim of the SME package: simplify cross-border VAT settlements Currently, traders doing business in different...
Transfer pricing documentation obligations for 2023: deadlines are looming
Transfer Pricing: obligations await! The holidays are coming to an end, and as children head back to...
Sixth method - valuation techniques in transfer pricing
Transfer prices can impact the amount of income taxed in different countries. To ensure compliance, set...
Termination fee can be a tax deductible cost if it allows taxpayer to increase profits
On July 25, 2024, the Director of the National Tax Information issued an individual tax ruling[1] confirming...
Benefit test: a global priority for tax authorities in transfer pricing
What is a benefit test? The benefit test is an analysis that confirms the following: the purchased intangible...
Do you hold a permanent residence permit? This could deprive you of return relief
The current position of the tax authorities confirms that people immigrating to Poland permanently who...
Intra-group funding: financial transactions are under scrutiny
Authorities around the world are increasingly scrutinizing the nature of intra-group loans We observe...
Operator to help settle VAT on deposit refund system (DRS)
At the end of July, a further version of the draft amendment to the DRS legislation also addressed tax...
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