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Deadline for preparing group transfer-pricing documentation for 2021 approaching soon
We would like to remind you that March 31, 2023 is the due date for preparing the group transfer-pricing documentation (so-called Master File) for 2021. We would therefore like to familiarise you with the most important issues related to the fulfilment of the above obligation.
New taxation thresholds for 2023
On 3 October 2022 (i.e. the first business day in October), a euro exchange rate was published to be applied in converting certain taxation thresholds applicable in 2023 and expressed in the euro. The rate was 4.8272. The most important regulations referring to that conversion rate are presented below.
Polish Deal 3.0. Changes to the holding regime
The year 2022 was the first year of the so-called Polish Deal being in force, which introduced numerous and extensive amendments to a number of statutes. At the beginning of 2023, amendments came into force which have modified a considerable part of its initial assumptions, above all in respect of corporate income tax.