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Tag: Tax

21
February 2025
Expert comment
News

Finance Ministry Announces Revolution in MDR – End of Excessive Reporting?

The Ministry of Finance has announced a comprehensive reform of the MDR (Mandatory Disclosure Rules) regulations, aimed at significantly simplifying reporting obligations. A key aspect of the reform is the discontinuation of reporting domestic schemes, which could reduce the number of filings by up to 70%. MDR in Poland – Bureaucratic Trap for Business The …

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29
January 2025
Expert comment
Publication

Family Foundation – Poland’s Succession Planning Scheme

In 2023, via the Family Foundations Act (FFA), Poland introduced the new legal concept of the “family foundation” as a legal entity designed to manage and protect family assets, providing a flexible mechanism for succession planning and significant tax optimisation benefits, including deferred taxation on reinvested income and reduced rates on distributions to beneficiaries. Prior …

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17
January 2025
News
Publication

Changes in Safe Harbour for Loans: Poland’s Transfer Pricing in 2025

The Polish Ministry of Finance has announced updates to the safe harbour rules for loan transactions in 2025, introducing changes to reference margins: For borrowers: The maximum margin is now 2.6% (down from 3.1%). For lenders: The minimum margin is now 2.0% (down from 2.2%). What Is Safe Harbour for Financial Transactions? Safe harbour rules …

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