Read more about the tag: Transfer Pricing

Withholding tax in Poland in numbers: what 2025 WHT statistics show

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Date01 Jun 2026
Withholding tax in Poland in numbers shows that WHT is no longer merely a technical obligation connected with cross-border payments. The 2025 statistics confirm that withholding tax remains one of...
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Exit tax in Poland: when does tax on unrealised gains arise?

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Date19 May 2026
Exit tax in Poland, formally referred to as the tax on unrealised gains, is an issue that most often arises in connection with a change of tax residence, the transfer...
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Transfer pricing in Poland in 2026: schemas, forms and reporting changes

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Date25 Feb 2026
In 2026, transfer pricing remains one of the most demanding areas of Polish tax compliance. What matters more than ever is the quality and consistency of financial data reported in...
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Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report

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Date24 Feb 2026
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater...
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Transfer pricing in the spotlight of the tax authorities – a growing risk for companies in Poland

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Date23 Oct 2025
The tax authorities are gradually moving from spot checks to systematic supervision of taxpayers’ settlements, focusing on areas that may lead to understatement of income or transfer of profits outside...
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Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)

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Date21 Oct 2025
In its judgment of 4 September 2025 in Arcomet Towercranes (C-726/23), the Court of Justice of the European Union took a position on intra-group settlements between related companies. The CJEU...
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Transfer pricing in Poland in 2025 – thresholds, limits and documentation

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Date14 Aug 2025
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining...
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Catering costs for employees – a new approach by Polish tax authorities

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Date15 Nov 2024
Major changes in the position of Polish tax authorities on the financing of catering costs. The National Revenue Administration (Krajowa Administracja Skarbowa, or KAS) in Poland has recently liberalized its...
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The FASTER Directive is approaching: Major changes to the Settlement of Withholding Tax (WHT)

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Date14 Jun 2024
The FASTER Directive on Withholding Tax (WHT) The European Union aims to simplify and speed up the procedures related to withholding tax relief in order to increase the efficiency of...
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Increased controls in the area of transfer pricing

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Date11 Mar 2024
The Ministry of Finance has announced that tax authorities are going to increase controls in the area of transfer pricing. Data shows that in the first nine months of 2023,...
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