TAX ALERTS
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28 February, 2024
MDDP
On February 21, 2024, the Supreme Court ruled that a shareholder in a two-person limited liability company holding 99% of all shares is not subject to social insurance contributions under Article 6 clause 1 point 5 in connection with Article 8 clause 6 point 4 of the Act of October...
01 February, 2024
MDDP
Deadline for real estate companies to report is approaching
In 2024, exceptionally, by April 2, real estate companies and their shareholders are obliged to file information in the case of information submitted by:
real estate companies – about the entities that, directly or...
26 January, 2024
MDDP
Individuals are also required to submit the TPR Form – deadline 31 January!
Transfer pricing documentation and reporting obligations may also arise for individuals. If such obligations have occurred for 2022, the TPR form must be submitted by 31 January 2024. In our experience,...
25 January, 2024
MDDP
Change of Form of Taxation for Business Activity – Important Deadlines
Individuals conducting a sole proprietorship and partners in selected partnerships have the option to change the form of income taxation for 2024 by submitting the appropriate declaration.
Forms of taxation for...
19 January, 2024
MDDP
Mandatory KSeF postponed!
On January 19, 2024, the Ministry of Finance announced that the implementation of The National System of e-Invoices (Krajowy System e-Faktur, KSeF) will be postponed due to the detection of critical errors in the system code.
The Minister of Finance emphasized...
18 January, 2024
MDDP
Importers have to submit their first CBAM (Carbon Border Adjustment Mechanism) report until 31 January 2024.
Each importer of CBAM goods* into the EU should submit a quarterly report containing information on the imported goods.
The CBAM report must include, inter alia:
the total...
15 January, 2024
MDDP
From 2024, new possibilities can be applied in the field of depreciation of fixed assets for tax purposes (PIT and CIT).
Accelerated depreciation for new buildings
The first preference applies to non-residential buildings and structures. In certain cases, accelerated depreciation...
04 January, 2024
MDDP
Deadline for WH-OSC follow-up statement ever closer
Tax remitters with tax year same as calendar year are required to file a WH-OSC so-called follow-up statement by 31 January 2024.
Who is affected by this requirement?
If payments subject to withholding tax exceed the PLN 2 million...
15 December, 2023
MDDP
The turn of the year is the optimal time to decide whether or not to take advantage of the increasingly popular tax relief, commonly referred to as the ‘Estonian CIT‘.
Why is Estonian CIT becoming increasingly popular?
Estonian CIT is a relatively new form of taxation,...
07 December, 2023
MDDP
CIT payers with calendar year as their tax year may be obliged to settle the tax on shifted profits in their CIT return for 2023 by 1 April 2024. The tax on shifted profits applies to certain payments of passive nature made to certain related parties seated abroad. The tax rate...
06 November, 2023
MDDP
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...
23 October, 2023
MDDP
From 1 January 2024, the minimum corporate income tax provisions will take effect again.
The 10% minimum tax will apply to companies with Polish tax residency and domestic tax capital groups that in the tax year:
suffered a loss from a source of income other than capital gains or
achieved...
12 October, 2023
MDDP
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 a genuine economic activity to be conducted by the recipient of the payment. Public...
18 September, 2023
MDDP
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...
12 September, 2023
MDDP
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...
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
28 February, 2024
MDDP
On February 21, 2024, the Supreme Court ruled that a shareholder in a two-person limited liability company holding 99% of all shares is not subject to social insurance contributions under Article 6 clause 1 point 5 in connection with Article 8 clause 6 point 4 of the Act of October...
01 February, 2024
MDDP
Deadline for real estate companies to report is approaching
In 2024, exceptionally, by April 2, real estate companies and their shareholders are obliged to file information in the case of information submitted by:
real estate companies – about the entities that, directly or...
26 January, 2024
MDDP
Individuals are also required to submit the TPR Form – deadline 31 January!
Transfer pricing documentation and reporting obligations may also arise for individuals. If such obligations have occurred for 2022, the TPR form must be submitted by 31 January 2024. In our experience,...
25 January, 2024
MDDP
Change of Form of Taxation for Business Activity – Important Deadlines
Individuals conducting a sole proprietorship and partners in selected partnerships have the option to change the form of income taxation for 2024 by submitting the appropriate declaration.
Forms of taxation for...
19 January, 2024
MDDP
Mandatory KSeF postponed!
On January 19, 2024, the Ministry of Finance announced that the implementation of The National System of e-Invoices (Krajowy System e-Faktur, KSeF) will be postponed due to the detection of critical errors in the system code.
The Minister of Finance emphasized...
18 January, 2024
MDDP
Importers have to submit their first CBAM (Carbon Border Adjustment Mechanism) report until 31 January 2024.
Each importer of CBAM goods* into the EU should submit a quarterly report containing information on the imported goods.
The CBAM report must include, inter alia:
the total...
15 January, 2024
MDDP
From 2024, new possibilities can be applied in the field of depreciation of fixed assets for tax purposes (PIT and CIT).
Accelerated depreciation for new buildings
The first preference applies to non-residential buildings and structures. In certain cases, accelerated depreciation...
04 January, 2024
MDDP
Deadline for WH-OSC follow-up statement ever closer
Tax remitters with tax year same as calendar year are required to file a WH-OSC so-called follow-up statement by 31 January 2024.
Who is affected by this requirement?
If payments subject to withholding tax exceed the PLN 2 million...
15 December, 2023
MDDP
The turn of the year is the optimal time to decide whether or not to take advantage of the increasingly popular tax relief, commonly referred to as the ‘Estonian CIT‘.
Why is Estonian CIT becoming increasingly popular?
Estonian CIT is a relatively new form of taxation,...
07 December, 2023
MDDP
CIT payers with calendar year as their tax year may be obliged to settle the tax on shifted profits in their CIT return for 2023 by 1 April 2024. The tax on shifted profits applies to certain payments of passive nature made to certain related parties seated abroad. The tax rate...
06 November, 2023
MDDP
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...
23 October, 2023
MDDP
From 1 January 2024, the minimum corporate income tax provisions will take effect again.
The 10% minimum tax will apply to companies with Polish tax residency and domestic tax capital groups that in the tax year:
suffered a loss from a source of income other than capital gains or
achieved...
12 October, 2023
MDDP
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 a genuine economic activity to be conducted by the recipient of the payment. Public...
18 September, 2023
MDDP
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...
12 September, 2023
MDDP
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...
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