
Public CbC-R – first reports for the 2025 financial year
Public CbC-R will apply for the first time to 2025. The largest corporate groups must prepare for new obligations and public disclosures.
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

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

Public CbC-R will apply for the first time to 2025. The largest corporate groups must prepare for new obligations and public disclosures.

The exemption from transfer pricing analysis in the first year of business raises doubts. Can a new entity benefit from this simplification?

A draft amendment to the PIT Act, the CIT Act and the Act on Lump-Sum Income Tax (No. UD461) has been published in the Council of Ministers’ legislative work register. The two main proposals are to extend the robotisation tax relief for another 10 years and to abolish the expansion tax relief.