
Year-end in transfer pricing – obligations, risks and key actions for 2025/2026
Year-End in Transfer Pricing: Key Documentation Obligations and Actions for 2025/2026 to Minimise Tax Risk.
Remote working from abroad has already become a permanent feature of the Polish labour market. The Labour Code, amended in April this year, formalised remote working, and new EU regulations may significantly facilitate the settlement of cross-border workers’ contributions. This marks a new era in the prospect of recruiting qualified staff from abroad. However, employers need to prepare well for this model, both legally, tax-wise and HR-wise.
We have extensive experience in remote working projects, including international work.
How do you become a more attractive employer with unlimited remote working opportunities?

Partner | Tax adviserE: anna.misiak@mddp.plT: (+48) (22) 376 52 86

Senior Manager | Tax adviserE: rafal.sidorowicz@mddp.plT: (+48) 506 788 582

Year-End in Transfer Pricing: Key Documentation Obligations and Actions for 2025/2026 to Minimise Tax Risk.

Avoiding a ‘delayed time bomb’: how master file documentation impacts

On December 1, 2025, the Minister of Finance and Economy