The tax office must determine where and how refugees are to be taxed “Since refugees do not know how yet long they will stay in Poland, it would make sense to suspend or abolish the obligation to collect tax with or without limiting the amount of income at least until the...

New preferences for those helping Ukrainians Until 30 June 2022, donations to refugees and fighters in Ukraine – made through specific organizations – will be subject to 0% VAT. Pursuant to the amended law, the zero rate applies to donations and free benefits to organizations...

No special arrangements for those who help Ukraine yet Agnieszka Wnuk, tax advisor and partner at MDDP, talks to Rzeczpospolita about the tax changes to be introduced in the current situation and the solutions available to individuals and companies donating aid to the struggling...

Polish tax system is not particularly supportive for war victims “Not all aid for Ukraine is associated with tax incentives. To the contrary, some actions trigger serious doubts. Although taxes are one of the last factors motivating the aid, they cannot be ignored. Especially if the...

Poland: Challenging times ahead for taxpayers The Polish tax system is subject to a wide range of reform impacting both international groups as well as local businesses (known as the ‘Polish Deal’) from January 2022. The adverse changes were attempted to be balanced by new reliefs....

Tax changes for investors in Poland real estate A comprehensive package of tax changes in Poland (so called ‘Polish Deal’) comes into force on January 1 2022 (with some exceptions to be introduced as of 2023). Some of the changes will particularly affect the real estate industry. #MORE...

Green taxes The EU wants to achieve climate neutrality by 2050. At the 2021 Green Taxation Event with Paolo Gentiloni, EU Commissioner for Economic and Financial Affairs, the EU indicated that it wants tax changes to support climate protection. What are green taxes? These form a whole...

A closer look at Estonian CIT in Poland The ‘Polish Deal’ is a complex, and probably the hugest, tax reform in Poland seen for years. It has brought significant changes to the so-called Polish ‘Estonian CIT’ – a new form of taxation introduced to Polish tax law in 2021. #MORE on...

Poland looks ahead to new tax incentives From 2022 new tax incentives will come into force in both Polish corporate and personal income tax. There are also some adjustments to existing incentives to make the incentives more interesting or more efficient. #MORE on this topic you...

Changes to Poland’s pay and refund withholding tax regime from 2022 A comprehensive package of tax changes in Poland (so called ‘Polish Deal’) will come into force on January 1 2022. Within its frames, pay and refund withholding tax regime (WHT) will be finalised. #MORE on this...

Poland: Changes ahead for tax legislation from 2022 Within the frames of the so-called Polski Ład (Polish Deal), a complex new legislation was proposed with respect to international tax affairs and foreign investments in Poland. It will, generally, come into force on January 1 2022. #MORE...

Impact of the new VAT e-commerce rules on businesses in Poland Magdalena Jaworska of MDDP discusses how businesses in Poland selling goods to customers in the EU will be impacted by the introduction of the EU e-commerce VAT package. Media: International Tax Review Expert: Magdalena...

Is 7.2% really the maximum interest deduction in Poland? Justyna Bauta-Szostak and Piotr Paśko of MDDP consider whether or not interest exceeding the maximum interest rate, can still be recognised at arm’s-length. Media: International Tax Review Expert: Justyna Bauta-Szostak, Piotr...

Simplification of import VAT settlements in Poland Agnieszka Kisielewska of MDDP explains how changes to the VAT law in Poland during 2020 has benefitted businesses and taxpayers. Media: International Tax Review Expert: Agnieszka Kisielewska    

Interest rates cut followed by tax modifications Bartosz Głowacki of MDDP discusses the tax implications of the cut in interest rates, the changes to payment liabilities and VAT. Media: International Tax Review Expert: Bartosz Głowacki