News

January 2, 2024 expires the deadline for the publication of the tax strategy report for the 2022 tax year Who is obliged? The obligation to publish a tax strategy report applies to tax groups and taxpayers with revenues exceeding EUR 50 M in 2022. In addition to the publication...

In 2023, the deadlines for completing transfer pricing obligations for 2022 have been shortened. The starting point for fulfillment of TP obligations is reliable local documentation (Local File). Deadline for fulfillment of obligations For taxpayers whose tax year coincides with...

MDDP advised on the new transaction of Optima Wind and Green Bear Corporation MDDP experts Michalik Dłuska Dziedzic and Partners provided tax advice to Optima Wind and Green Bear Corporation Poland in the transaction of establishing the WindLight joint venture, which was established...

Withholding tax – Ministry of Finance consults the draft of official guidelines On 28 September 2023, the draft of the official clarifications on withholding tax [Draft] was published. The Draft refers to the beneficial owner criteria, which includes, inter alia, the condition of...

Changes in cross-border and domestic reorganizations On September 15th, 2023 an amendment to the Polish Commercial Companies Code came into force, introducing new types of domestic and cross-border reorganizations. Following the amendment, changes to income tax acts and Tax Ordinance...

Higher amount of exemption for financing meals for employees On September 1, 2023 the Regulation of the Minister of Family and Social Policy came into force, amending the Regulation on detailed rules for determining the basis for pension and disability contributions. According to...

MDDP experts in ITR World Tax Leaders 2024 As many as 12 MDDP experts have been listed in the ITR World Tax Leader ranking. This means that again MDDP has the LARGEST number of distinguished experts among all companies in Poland! MDDP experts are distinguished in 5 key categories: General...

MDDP advised Griffin Capital Partners and Redefine Properties on the acquisition of Stokado MDDP has advised Griffin Capital Partners, a Polish investor and a private equity and real estate asset management firm, and Redefine Properties, a South African investor, on the acquisition...

Deposit Refund System – a revolution for now The introduction of a deposit refund system in Poland is a huge financial and logistical challenge that awaits entrepreneurs in the coming years. What will change? The deposit refund system is a way to collect used beverage packaging...

MDDP recognized in World Tax and World TP 2024 rankings With great pleasure, we announce that in the latest edition of the prestigious World Tax and World TP 2024 rankings prepared by the International Tax Review, MDDP has maintained its positions in all four categories! 🏆 Tier 1...

MDDP advised Cornerstone on the acquisition of the Warta Tower The experts from MDDP Michalik Dłuska Dziedzic and Partners advised a company belonging to the investment platform Cornerstone Investment Management on the acquisition of the Warsaw office building Warta Tower, located...

Repeal of the state of epidemic emergency – impact on transfer pricing obligations Since the lifting of the state of emergency in Poland, many regulations and procedures related to transfer pricing have taken on a new dimension. In a previous alert dated 20 June, our experts...

During audits, tax authorities often scrutinize the increase/decrease in the interest rate on loans with reference to the results of the benchmarking. It may happen that the newly determined interest rate in an intra-group loan is considered non-arm’s length, which paves the way to...

5 MDDP cases before the CJEU The significance of judgments from the Court of Justice of the European Union (CJEU) for Polish practice concerning Value Added Tax (VAT), considering it is a tax largely harmonized, is enormous. This applies to the impact on the case law of Polish administrative...

MDDP is a partner of First Legal Forum This is the second time MDDP has become a partner of First Legal Forum organized by GLOBAL LAW HUB. The Forum which takes place on May 25-26, 2023 in Warsaw brings together partners from the largest law firms in Europe, Asia, heads of domestic...