Mandatory Disclosure Rules (MDR) in Poland

10.07.2020

The MDR Directive imposes an obligation to disclose information on tax schemes only in cross-border transactions within income taxes. Meanwhile, Polish regulations oblige to report tax benefits covering all taxes, as well as domestic transactions if the criterion of a qualified beneficiary is met, i.e.

  • when the beneficiary is an entity with revenues / or costs or the value of assets exceeding the equivalent of EUR 10 million, or
  • the subject of the agreement are things or rights with a market value exceeding EUR 2.5 million).

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Agnieszka  Chamera
Agnieszka Chamera
Managing Partner of PKF Tax&Legal
Tax Advisor
+48 609 331 330

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