On March 28th, 2019 the President of Poland signed the act of law regulating inter alia the residence status of UK citizens and their family members in the territory of the Republic of Poland. It will come into force on the day of the official UK withdrawal from the EU.
The Polish Ministry of Finance announced the intention to introduce the simplified APA procedure dedicated strictly to the auxiliary intra-group transactions subject to the tax deductibility limit.
New law changing significantly the Polish transfer pricing regulations came into force as of 1 January 2019.
On January 31st 2019, the Ministry of Finance published explanatory notes (“Explanations”) regarding Polish Mandatory Disclosure Rules (“MDR”). As a rule, compliance with Explanations should give taxpayers protection similar to the one provided by individual tax rulings. However, Explanations do not constitute a source of law.
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