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 topic...

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....

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...

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    

Changes to the VAT rates matrix in Poland Magdalena Jaworska of MDDP sets out how the Polish VAT rates matrix has evolved to assist taxpayers. Media: International Tax Review Expert: Magdalena Jaworska    

Real estate clauses in Polish tax treaties after the MLI Łukasz Kupień of MDDP explains the developments in real estate clauses in Polish tax treaties and explores what this implies for real estate investors Media: International Tax Review Expert: Łukasz Kupień  

Quick fixes to be implemented in Poland soon Magdalena Jaworska of MDDP explains the evolving nature of Polish VAT rules and describes how business and taxpayers should react to the ‘quick fixes’. Media: International Tax Review Expert: Magdalena Jaworska  

The difficulty of applying withholding tax exemptions for corporate dividend recipients Monika Dziedzic of MDDP shares how shareholders will find it increasingly difficult when applying for Polish dividend withholding tax refund requests. Media: International Tax Review Expert:  Monika...

Positive changes to the art of tax reporting in Poland Magdalena Marciniak and Magdalena Dymkowska of MDDP outline how the new TP-R form will make positive changes to the art of tax reporting in Poland. Media: International Tax Review Experts: Magdalena Marciniak, Magdalena Dymkowska...

Poland introduces the white list of VAT taxpayers The amendment of the Polish VAT Act, in force since September 1 2019, introduced regulations on the electronic database of taxpayers registered for VAT purposes in Poland (the so-called ‘white list’, or ‘e-register’). Media: International...

Poland introduces substance test for payments to recipients abroad Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must be fulfilled in order...

Assessing the main transfer pricing challenges for Polish taxpayers in 2020 Magdalena Marciniak and Marta Klepacz of MDDP discuss the key considerations that Polish businesses must look out for as they complete their transfer pricing obligations. Media: International Tax Review Experts:...

Tax watch: The decade of digital surveillance More electronic compliance, integrated software, data exchanges and an anticipated overhaul of the international tax rules will dominate the next decade. This all amounts to one message: Governments will know your every move. Are you ready?...

Poland prepares for new TP-R reporting Polish taxpayers will have until the end of September 2020 to file a new declaration – the TP-R form – related to FY 2019, with the tax authorities. Taxpayers may expect the new obligation to bring more radical changes than expected in...