TAX ALERTS
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12 February, 2021
Dorota Chruściel-Dziekańska
Interesting changes in taxation for entrepreneurs – decision to be taken by 22. February 2021
From 1st January 2021, most entrepreneurs running a business individually or as partners in a civil/general partnership of individuals may choose a lump-sum as a form of taxation...
29 January, 2021
Dorota Chruściel-Dziekańska
Specific task contracts – new reporting obligation. More transactions require transfer pricing documentation from 1 January 2021
1 January 2021 marks the launch of new regulations in tax law regarding documentation obligations in the field of transfer pricing. These expand...
08 January, 2021
Dorota Chruściel-Dziekańska
Specific task contracts – new reporting obligation
From 1st January 2021, social security payers are obliged to inform Social Insurance Institution (ZUS) of the conclusion of a specific task contracts concluded with individuals.
ENTITY OBLIGED TO REPORT CONTRACTS
Social...
07 January, 2021
Dorota Chruściel-Dziekańska
Abolition tax relief in 2021 – unfavourable changes for PIT tax payers
The latest amendment to the PIT Act of November 28, 2020 limits the abolition tax relief.
What is abolition tax relief?
Polish tax residents, who receive income for work performed abroad, as a rule,...
04 January, 2021
Dorota Chruściel-Dziekańska
Withholding tax rules regarding payments exceeding PLN 2 million p.a. shall come into force on 01.07.2021
Another postponement of the entry into force of the withholding tax refund model
The application of new withholding tax (WHT) rules was divided into 2 steps,...
21 December, 2020
Dorota Chruściel-Dziekańska
SLIM VAT package will probably come into force as of 1 January 2021.
As of January 1, 2021, the so-called SLIM VAT package amending the provisions of the VAT Act will probably enter into force. The amendments were adopted by the Parliament on 16th December 2020. As announced...
15 December, 2020
Dorota Chruściel-Dziekańska
Lump-sum CIT and Special Investment Account – 2021
From 1 January 2021, corporate income taxpayers will be able to take advantage of two new tax incentives, i.e.:
a lump-sum CIT (so-called “Estonian CIT”) and
write-offs to a “Special Investment Account”.
...
14 December, 2020
Dorota Chruściel-Dziekańska
Changes in CIT and PIT for 2021 have been published
Changes in CIT and PIT for 2021 have been published in the Journal of Laws of the Republic of Poland.
The most important changes are:
Limited partnerships [spółki komandytowe] as CIT taxpayers
Limited partnerships will...
25 November, 2020
Dorota Chruściel-Dziekańska
Amendments to the Polish-Dutch convention on the avoidance of double taxation
The protocol amending the convention on the avoidance of double taxation between Poland and the Netherlands was signed on 29 October 2020.
Due to the ratification process, the changes are likely...
23 November, 2020
Dorota Chruściel-Dziekańska
The deadline for fulfilling the transfer pricing obligations is really close
Due to the COVID-19 pandemic, the deadline for fulfilling the transfer pricing obligations has been extended by 3 months, i.e. until December 31, 2020.
We would like to remind you what taxpayers...
06 November, 2020
MDDP
COVID-19: Key changes in the operations of administrative courts
The current epidemic situation has led the Supreme Administrative Court (NSA) and voivodeship administrative courts to implement a number of major changes in their operations which may be of great importance...
21 October, 2020
Dorota Chruściel-Dziekańska
Bad debt relief in VAT after the judgment of the Court of Justice of the European Union
On October 15th, 2020 the Court of Justice of the European Union ruled in the case C 335/19 (E. sp. z o.o. sp. k.) that Polish provisions considering the so-called “Bad debt relief”...
08 October, 2020
Dorota Chruściel-Dziekańska
A bill introducing tax changes with respect to real estate companies from 2021 planned changes
From 2021, the below amendments to income tax acts relating to real estate industry are intended to be introduced. The bill is currently in the Parliament
No.
Issue
Planned...
11 September, 2020
Dorota Chruściel-Dziekańska
Pre-announced liquidation of the tax abolition relief
The Polish Council of Ministers has recently published a list of legislative works that includes, among others, changes in the PIT Act and liquidation of the so-called tax abolition relief with effect as of January 1,...
10 September, 2020
Dorota Chruściel-Dziekańska
Announcements of the Ministry of Finance – “sealing” of the CIT and PIT systems
The Ministry of Finance (MF) announces to publish in Q3 2020 amendments to the income tax acts, including, e.g.:
granting a limited partnership [spółka komandytowa] the status of an income...
Client contact
![Barbara_Lenarcik_MDDP Barbara_Lenarcik_MDDP](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/Barbara_Lenarcik_MDDP-pdq7d2osghuc4pdmnm3xac227uu88zric950use1f4.png)
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inquiry
Media contact
![dorota_ch_dziekanska dorota_ch_dziekanska](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/dorota_ch_dziekanska-ot9y6379avsk1n7oh1fry3hvnx1emvklt5xv2yy0ts.jpg)
Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
12 February, 2021
Dorota Chruściel-Dziekańska
Interesting changes in taxation for entrepreneurs – decision to be taken by 22. February 2021
From 1st January 2021, most entrepreneurs running a business individually or as partners in a civil/general partnership of individuals may choose a lump-sum as a form of taxation...
29 January, 2021
Dorota Chruściel-Dziekańska
Specific task contracts – new reporting obligation. More transactions require transfer pricing documentation from 1 January 2021
1 January 2021 marks the launch of new regulations in tax law regarding documentation obligations in the field of transfer pricing. These expand...
08 January, 2021
Dorota Chruściel-Dziekańska
Specific task contracts – new reporting obligation
From 1st January 2021, social security payers are obliged to inform Social Insurance Institution (ZUS) of the conclusion of a specific task contracts concluded with individuals.
ENTITY OBLIGED TO REPORT CONTRACTS
Social...
07 January, 2021
Dorota Chruściel-Dziekańska
Abolition tax relief in 2021 – unfavourable changes for PIT tax payers
The latest amendment to the PIT Act of November 28, 2020 limits the abolition tax relief.
What is abolition tax relief?
Polish tax residents, who receive income for work performed abroad, as a rule,...
04 January, 2021
Dorota Chruściel-Dziekańska
Withholding tax rules regarding payments exceeding PLN 2 million p.a. shall come into force on 01.07.2021
Another postponement of the entry into force of the withholding tax refund model
The application of new withholding tax (WHT) rules was divided into 2 steps,...
21 December, 2020
Dorota Chruściel-Dziekańska
SLIM VAT package will probably come into force as of 1 January 2021.
As of January 1, 2021, the so-called SLIM VAT package amending the provisions of the VAT Act will probably enter into force. The amendments were adopted by the Parliament on 16th December 2020. As announced...
15 December, 2020
Dorota Chruściel-Dziekańska
Lump-sum CIT and Special Investment Account – 2021
From 1 January 2021, corporate income taxpayers will be able to take advantage of two new tax incentives, i.e.:
a lump-sum CIT (so-called “Estonian CIT”) and
write-offs to a “Special Investment Account”.
...
14 December, 2020
Dorota Chruściel-Dziekańska
Changes in CIT and PIT for 2021 have been published
Changes in CIT and PIT for 2021 have been published in the Journal of Laws of the Republic of Poland.
The most important changes are:
Limited partnerships [spółki komandytowe] as CIT taxpayers
Limited partnerships will...
25 November, 2020
Dorota Chruściel-Dziekańska
Amendments to the Polish-Dutch convention on the avoidance of double taxation
The protocol amending the convention on the avoidance of double taxation between Poland and the Netherlands was signed on 29 October 2020.
Due to the ratification process, the changes are likely...
23 November, 2020
Dorota Chruściel-Dziekańska
The deadline for fulfilling the transfer pricing obligations is really close
Due to the COVID-19 pandemic, the deadline for fulfilling the transfer pricing obligations has been extended by 3 months, i.e. until December 31, 2020.
We would like to remind you what taxpayers...
06 November, 2020
MDDP
COVID-19: Key changes in the operations of administrative courts
The current epidemic situation has led the Supreme Administrative Court (NSA) and voivodeship administrative courts to implement a number of major changes in their operations which may be of great importance...
21 October, 2020
Dorota Chruściel-Dziekańska
Bad debt relief in VAT after the judgment of the Court of Justice of the European Union
On October 15th, 2020 the Court of Justice of the European Union ruled in the case C 335/19 (E. sp. z o.o. sp. k.) that Polish provisions considering the so-called “Bad debt relief”...
08 October, 2020
Dorota Chruściel-Dziekańska
A bill introducing tax changes with respect to real estate companies from 2021 planned changes
From 2021, the below amendments to income tax acts relating to real estate industry are intended to be introduced. The bill is currently in the Parliament
No.
Issue
Planned...
11 September, 2020
Dorota Chruściel-Dziekańska
Pre-announced liquidation of the tax abolition relief
The Polish Council of Ministers has recently published a list of legislative works that includes, among others, changes in the PIT Act and liquidation of the so-called tax abolition relief with effect as of January 1,...
10 September, 2020
Dorota Chruściel-Dziekańska
Announcements of the Ministry of Finance – “sealing” of the CIT and PIT systems
The Ministry of Finance (MF) announces to publish in Q3 2020 amendments to the income tax acts, including, e.g.:
granting a limited partnership [spółka komandytowa] the status of an income...
Client contact
![Barbara_Lenarcik_MDDP Barbara_Lenarcik_MDDP](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/Barbara_Lenarcik_MDDP-pdq7d2osghuc4pdmnm3xac227uu88zric950use1f4.png)
Barbara Lenarcik
Business Development & Marketing Communications
Tel.: +48 510 915 615
Send an inguiry
Media contact
![dorota_ch_dziekanska dorota_ch_dziekanska](https://www.mddp.pl/wp-content/uploads/elementor/thumbs/dorota_ch_dziekanska-ot9y6379avsk1n7oh1fry3hvnx1emvklt5xv2yy0ts.jpg)
Dorota Chruściel-Dziekańska
Communications Practice Leader
Tel.: +48 500 127 570
Events
MDDP on Polish Taxes I Mandatory e-invoicing in Poland
7 February 2023
Settling of employees from Ukraine | Training for tax remitters
6 February 2023