Legal updates

We bring together in one place the legal developments that matter most to businesses: updates on legislative changes, practical commentary and guidance. We also offer a behind-the-scenes look at our work, sharing the matters we are involved in and where you can meet us.

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CIT

Compensation for Indirect CO2 Emission Costs Exempt from CIT — Supreme Administrative Court Cements a Favourable Line of Case Law

In its judgment of 26 June 2026 (II FSK 1245/25), the NSA confirmed that compensation for indirect CO2 emission costs is exempt from CIT under Article 17(1)(47). This is another taxpayer-friendly ruling consolidating this line of case law.
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MDR

Abolition of the "Auxiliary Party" Category in MDR — Two Parties Instead of Three from 1 October 2026

The amendment to the Tax Ordinance of 29 May 2026 abolishes the auxiliary party category in the MDR system from 1 October 2026, leaving the promoter and the beneficiary. Former auxiliary parties, including banks, must verify whether they meet the new definition of a promoter to avoid fiscal-penal liability.
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TP

IFT-2R vs TPR-C: When Discrepancies Become a Tax Audit Risk Signal

Discrepancies between IFT-2R and TPR-C are becoming a key audit risk signal. Find out what consequences they can trigger and how to protect against them.
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MDR

MDR Reporting from 1 October 2026: Obligation Limited to Cross-Border Arrangements

From 1 October 2026, the MDR obligation will apply only to cross-border arrangements. Find out what this means for your organization and what to do before the deadline.
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RET

2025 – Major Changes to Real Estate Tax

Amended property tax regulations will come into force on January 1, 2025.
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EUDR

What is EUDR?

The EUDR (Regulation 2023/1115) establishes rules governing the placing on the market and making available on the EU market, as well as the export from the EU, of certain goods.
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TP

How Transfer Pricing Has Become Key to Business Survival – A New Era of TP Audits

Today, we can safely say that transfer pricing in Poland has evolved from a formal documentation requirement into a key area of tax risk management.
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