Poland: Last call for taxpayers in Poland to review ATAD 2 Poland has implemented European Council Anti-Tax Avoidance Directive (ATAD 2) by introducing anti-hybrid provisions into its domestic law. The provisions apply starting from January 2021 and the taxpayers should take them...

MDDP is the Content Partner of the Polish Real Estate Forum in Sopot This year’s Polish Real Estate Market Forum in Sopot will be held under the title “Still on the wave or are we already drifting? The real estate industry facing constant challenges”. How...

MDDP is a partner of the IFA conference on ATAD 3 According to ATAD3, high risk companies (the reporting undertaking), that may become shell companies, are those that derive more than 75 percent of their revenue from interest, royalties,  dividends, and financial income;...

The lifting of the state of epidemic in Poland and taxes By the regulation of the Minister of Health published in the Journal of Law, the state of epidemic in Poland is cancelled. At the same time, the other published regulation of Ministry of Health introduced in...

MDDP on Polish Taxes I New Polish CIT exemption for foreign investors – so-called Estonian corporate income tax June 1, 2022 at 10:00 a.m. Starting from 2021, there is a new tax relief – so called the Estonian CIT – in Polish tax law. The relief allows to defer payment of CIT for...

MDDP on Polish Taxes I Tax allowances and exemptions May 25, 2022 at 10:00 a.m. In 2022 new and refreshed CIT incentives were introduced. Nowadays taxpayers can benefit from different deductions while developing their business, starting from the concept through test production ending...

Income tax on buildings returns from June 2022 By the announcement of the Minister of Health, from May 16, 2022, the state of epidemic in Poland is cancelled and the state of epidemic threat is introduced. This change means that the suspension of the income tax on buildings,...

Changes in the scope of corporate income tax, which entered into force on January 1, 2022, have an impact on the tax aspects of financing investments.

MDDP on Polish Taxes I Hybrid mismatches – practical implications & case studies Based on hybrid mismatches provisions, the taxpayers are obliged to exclude certain amounts from the tax-deductible costs. The provisions may also apply to taxpayers doing “typical” business...

The Court of Justice of the European Union will decide how to classify charging electric cars for VAT purposes The electromobility industry is constantly growing in Poland. There are more and more electric cars, also the availability of charging points is still increasing....

Happy Easter! At this difficult time, when our eyes and hearts are turned towards Ukraine, what we need above all is hope for a better tomorrow. Therefore, for the upcoming Easter, we would like to wish our clients, colleagues, associates, business partners and friends faith in a...

MDDP in the 16th Ranking of Tax Advisory Firms and Advisors of the Dziennik Gazeta Prawna Magdalena Marciniak among the best transfer pricing advisors We are pleased to announce that Magdalena Marciniak, tax advisor, partner and Head of the Transfer Pricing Practice at MDDP...

A thorough revision of the Polish Deal: PIT-related changes On 24 March 2022, a bill amending the Personal Income Tax Act and certain other acts (hereinafter: Amendment) was published. The Amendment introduces significant modifications to the so-called Polish Deal, which...

Poland: CIT exemption for companies attracts foreign investors While the tax burdens for companies paying taxes in regular way and sole entrepreneurs are getting higher, Estonian CIT allows to get the public duties burden to the level of 18%–25%; and this is the effective rate, including...

Another transaction of Adventum Group carried out with the aid of MDDP advisors – acquisition of the Sky Tower in Wrocław Experts of MDDP Michalik Dłuska Dziedzic i Partnerzy provided advisory services to an investment fund managed by Adventum Group regarding the acquisition...