Estonian CIT is an attractive form of taxation that can bring tangible tax benefits to companies. We discussed its advantages in more detail in our previous article: https://www.mddp.pl/zamkniecie-roku-dobry-czas-na-przejscie-na-cit-estonski/ In order to benefit from estonian CIT,...

In the world of globalized business, settlements between related entities are commonplace. Transfer pricing mechanisms operate within international capital groups, allowing for the adjustment of companies’ profitability to market levels. While the OECD guidelines organize these...

Why is valuation in the RES sector so important? High-quality valuations in the renewable energy sector are increasingly becoming a critical component for the successful implementation of investments. The complexity of RES projects – from a regulatory, legal, social, economic, and...

The return tax relief is a tax preference aimed at encouraging individuals to transfer their tax residence to Poland. Importantly, the relief can be used not only by Poles returning from abroad, but also by foreigners settling in Poland for the first time.   What are the benefits...

April is the last month to file your 2024 PIT return. Although basic tax reliefs, such as the child tax relief or the thermomodernisation tax relief, are widely known and often used, there are other preferences that not everyone has heard of. In this article, we will present less...

“Stop-the-Clock”: Postponement of CSRD and CSDDD implementation timelines On 3 April 2025, the European Parliament voted in favour of postponing the implementation timelines of the CSRD (Corporate Sustainability Reporting Directive) and the CSDDD (Corporate Sustainability...

The extended deadline for submitting real estate tax returns expired on 31 March 2025. Below, we highlight the issues for each type of commercial property that were most frequently identified by MDDP experts.   How have the new regulations affected the taxation of shopping centres?...

On April 3, 2025, the CJEU issued a revolutionary ruling in the Polish case C-213/24, Grzera, which may radically change the current tax practice regarding VAT taxation of sale or letting of real estate by spouses. What was it about? Spouses concluded a contract of free transfer of...

A marriage may be regarded as a VAT taxpayer! – Groundbreaking CJEU ruling in Case C-213/24, Grzera On 3rd April 2025, the CJEU delivered a highly significant judgment in the Polish Case C-213/24, Grzera. The ruling concerns, firstly, whether a seller can be considered a VAT taxpayer...

Single VAT Registration is the last of the pillars introduced under the ViDA package, although it will be the first to come into force – from 1 July 2028 – ahead of the other two pillars (Digital Reporting Requirements and Platform Economy). The purpose of these changes is to reduce...

Many entrepreneurs in Poland would like to have lower tax liabilities. It’s worth taking a closer look at the opportunities introduced by the legislator. One such mechanism that can help reduce CIT tax is hypothetical interest on equity capital. What is hypothetical interest? Hypothetical...

Employee volunteering is a popular element of corporate social responsibility (CSR) strategies, whereby employers encourage their staff to engage in social or charitable activities, often with organisational and financial support from the company. From the employer’s perspective,...

In recent years, more and more Poles have decided to invest in foreign real estate. The motives for buying vary – for some it is an investment, for others a way to own a second home in a tourist attraction. However, when the time comes to sell the property, the question arises: what...

The draft amendment to the Tax Ordinance Act and certain other acts runs to 52 pages, and more than half of its contents are changes to the Mandatory Disclosure Rules (MDR) provisions. The proposed changes to the MDR provisions are comprehensive and, in some aspects, revolutionary....

A well-designed and up-to-date transfer pricing model is crucial for ensuring coherent tax compliance and mitigating fiscal risks. However, the dynamic nature of market conditions and even the most carefully developed transfer pricing frameworks can require periodic updates. Why is...