Our experts in media

Our experts in media

New Polish real estate tax regulations take effect from 2025
New Polish real estate tax regulations take effect from 2025 Together with the beginning of 2025 new real estate tax (RET) regulations enter into force in Poland. The amendment was controversial, although the final changes do not constitute a revolution in the principles of taxation...
The due date for Polish minimum CIT is fast approaching
The due date for Polish minimum CIT is fast approaching Polish minimum corporate income tax (CIT) is a complex issue, which applies to numerous entities with Polish tax residency and domestic tax capital groups. Firms subject to this tax are those which during the given tax year incurred...
Sustainability report assurance – general principles
Sustainability report assurance – general principles The Corporate Sustainability Reporting Directive (CSRD) sets out the requirements concerning sustainability reports and their assurance. According to the directive, it will be a responsibility of the certified auditors. In order...
Key tax novelties and challenges for businesses in 2025
Key tax novelties and challenges for businesses in 2025 Year 2025 will bring several significant tax reforms in Poland, starting on January 1. Businesses have to prepare for these changes, along with any additional modifications that might be announced or enacted during the year....
Customs clearance in Poland: the top three risks
Customs clearance in Poland: the top three risks Being a member of the European Union Poland has to follow the Union Customs Code (UCC), which at the basic level unifies the customs operations across all member states. However, in order to prevent costly penalties for not fulfilling...
Support for Polish flood relief efforts: CIT, PIT, and VAT provisions
Support for Polish flood relief efforts: CIT, PIT, and VAT provisions In September 2024 severe floods struck Poland, which have caused significant losses for some businesses. This natural disaster prompted significant relief efforts from other entrepreneurs  and individuals. In response,...
Polish tax authorities’ approach to TP adjustments: hope for change?
Polish tax authorities’ approach to TP adjustments: hope for change? While conducting intragroup transactions, the application of transfer pricing adjustments is a common practice globally, especially among multinational groups. The guidelines published by OECD stress their main purpose,...
Recent developments in Polish tax exemption for foreign investment funds
Recent developments in Polish tax exemption for foreign investment funds   Piotr Paśko and Tomasz Janik of MDDP say that while application of the tax exemption has historically been challenging, foreign investment vehicles stand to benefit as a more favourable environment appears...
First draft of GloBE implementation act submitted in Poland
First draft of GloBE implementation act submitted in Poland   Council Directive (EU) 2022/2523 of 15 December 2022 seeks to ensure a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. The Polish Ministry of Finance has...
Greater tax certainty for investors in Poland
Greater tax certainty for investors in Poland Poland has been an attractive place for foreign direct investment for years. It has become one of the main locations for outsourcing financial functions for corporations around the world. And its location between the East and the West,...
Brexit has made us busy. Why?
Brexit has made us busy. Why?   While it may have been sold by some as a way of cutting red tape, Britain’s exit from the single market has presented numerous new rules for exports and imports.   This has led to an increased demand for lawyers and customs agents to help confused businesses...
Tax aspects of redevelopment in the real-estate industry
Tax aspects of redevelopment in the real-estate industry   A lack of investment plots in prime locations means that developers are increasingly interested in purchasing developed properties such as old office buildings, commercial or industrial facilities either to demolish or modernise...
What Poland thinks of Britain’s post-Brexit border checks
What Poland thinks of Britain’s post-Brexit border checks   The volume of meat imports has increased since 2021 as Polish companies saw that Britain’s slaughterhouses were struggling to recruit staff in the wake of Brexit. Supermarkets were receptive to the pitch that Polish producers...
Applying the parent–subsidiary exemption in Poland is becoming more difficult
Applying the parent–subsidiary exemption in Poland is becoming more difficult Monika Dziedzic and Łukasz Kumkowski consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies...
Guide to Poland’s filing obligations for real estate companies and their shareholders
Guide to Poland’s filing obligations for real estate companies and their shareholders   Polish real estate companies and their shareholders are required to submit the following information by April 2 2024: Real estate companies are mandated to disclose information about entities that...
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