Persons who earn income from abroad – for example, from interest or dividends – must declare this tax themselves in their annual PIT return. It often happens that tax has already been deducted at source from such payments abroad. The amount depends on the country of payment. In practice,...

In recent years, transfer pricing policy has evolved from a purely tax-focused document into a key component of broader compliance strategy. Regulatory changes – both at national and EU levels – now require transfer pricing (TP) policies to address not only tax regulations but also...

More and more Poles are deciding to work remotely for foreign companies. Sometimes this means physical travel and daily work outside the country, but just as often the work is done in Poland and professional duties are performed from a home office, co-working space or even a café...

Five awards for MDDP in the Rzeczpospolita Ranking In the latest edition of the Rzeczpospolita Tax Advisory Firm Ranking, MDDP has been recognised in five distinct categories.  Agnieszka Kisielewska awarded as the best excise duty expert  In 2024, Agnieszka Kisielewska acted as legal...

The TP-R form and transfer pricing documentation relate strictly to a specific financial (tax) year. This means that the data presented in these documents – such as transaction values or profitability indicators – should refer exclusively to that reporting period. In practice, however,...

Mandatory e-invoicing in Poland postponed till July 2024 The Polish Ministry of Finance has released a revised draft of the legislation introducing mandatory e-invoicing via the National e-Invoicing System (KSeF). The updated proposal sets new implementation dates: February 1, 2026,...

The removal of a Taxpayer from the VAT register results in serious consequences not only for the Taxpayers themselves but also for the Buyers of goods and service Recipients. Therefore, it is necessary to consider whether it is sufficient for the Tax Authorities merely to state that...

Happy Easter!   Regardless of where we are, we are all united by the need for security – in our private lives, as well as in our business relationships. May the upcoming Easter be a time to reflect on what truly matters – our responsibility towards the world, care for the common good...

The real estate tax regulations in force from 2025 have affected the industrial sector. In this and a series of subsequent articles, we will highlight the issues most frequently identified by MDDP experts as affecting industry.   Are industrial installations considered buildings?...

In recent years, public companies have been subject to new obligations relating to transactions entered into with related parties. These obligations arise under Chapter 4b of the Act on Public Offering[1] and apply to material transactions. According to the Act on Public Offering,...

Eight awards for MDDP in the Dziennik Gazeta Prawna Ranking We are delighted to announce that in the 19th edition of Dziennik Gazeta Prawna’s Ranking of Tax Firms and Advisors, MDDP has received as many as eight distinctions. Agnieszka Kisielewska – Best Excise Duty Tax Advisor Agnieszka...

Analysis of key provisions in the draft of 11 April 2025 Go-live dates and the pln 200 million threshold – greater predictability The most important news first – the planned go-live dates for mandatory KSeF remain unchanged:– 1 February 2026 – for taxpayers whose gross sales...

MDDP advised LifeSpot on its latest project on the PRS market MDDP experts provided tax advisory support to LifeSpot in a transaction concerning the acquisition of a land plot in Warsaw, where a new Private Rented Sector (PRS) project is set to be developed. This marks another investment...

GloBE: Latest proposals from the Ministry of Finance on the shape of the R&D tax relief On 9 April, a meeting was held with representatives of the Income Tax Department of the Ministry of Finance. The purpose of the meeting was to discuss two scenarios (A and B) for changes to...

In a recent webinar, we discussed the implementation of the KSeF invoicing system in Poland, which aims to streamline the invoicing process for both domestic and international transactions. This blog post will summarize the key points we covered in the webinar, providing valuable...