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January 2, 2024 expires the deadline for the publication of the tax strategy report for the 2022 tax year
06 November, 2023
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...
Local file documentation - the last straight
23 October, 2023
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
19 October, 2023
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
12 October, 2023
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
18 September, 2023
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
12 September, 2023
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
30 August, 2023
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
29 August, 2023
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
24 August, 2023
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
23 August, 2023
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
18 August, 2023
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
08 August, 2023
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...
Points to remember when analyzing intra-group loans from arm’s length perspective
06 June, 2023
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
30 May, 2023
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
24 May, 2023
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...
Client contact
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inquiry
Media contact
Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
January 2, 2024 expires the deadline for the publication of the tax strategy report for the 2022 tax year
06 November, 2023
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...
Local file documentation - the last straight
23 October, 2023
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
19 October, 2023
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
12 October, 2023
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
18 September, 2023
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
12 September, 2023
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
30 August, 2023
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
29 August, 2023
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
24 August, 2023
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
23 August, 2023
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
18 August, 2023
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
08 August, 2023
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...
Points to remember when analyzing intra-group loans from arm’s length perspective
06 June, 2023
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
30 May, 2023
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
24 May, 2023
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...
Client contact
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inguiry
Media contact
Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
MDDP on Polish Taxes I Mandatory e-invoicing in Poland
7 February 2023
Settling of employees from Ukraine | Training for tax remitters
6 February 2023