Poland: Challenging times ahead for taxpayers The Polish tax system is subject to a wide range of reform impacting both international groups as well as local businesses (known as the ‘Polish Deal’) from January 2022. The adverse changes were attempted to be balanced by new reliefs....

Changes in transfer pricing as of 1 January 2022 Among the numerous legislative changes, starting from 1 January 2022 transfer pricing regulations have also been amended and change formal and documentation obligations. The major changes include: Changes to formal obligations: TP-R...

Most important VAT changes for 2022 As in the previous years, Polish taxpayers have to cope with many tax changes to be introduced in a new year. Although most of them concern income taxes, it should be noted that there are also many changes in VAT (most of them are crucial)....

Intellectual property in the context of TP, tax and legal planning / structures The number of international transactions connected with intellectual property is increasing dynamically due to the development of technological companies and global economy. In the process of implementing...

New Partner at MDDP – Last year was a year of intensive work in a dynamically changing legal environment both for Magdalena Dymkowska and the entire Transfer Pricing Practice. Transfer pricing keeps being an important point of interest for the tax administration, which...

Changes in Polish CIT for 2022 The most important changes in Polish CIT for 2022 are as follows: Easing the conditions for CIT flat taxation (the so-called “Estonian CIT”)  limited partnerships and limited joint-stock partnerships will be eligible to apply the Estonian CIT; repeal...