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Regulations on tax schemes reporting (Mandatory Disclosure Rules - MDR) apply in Poland since January 1, 2019. Although Polish MDR regulations implement Council Directive (EU) 2018/822 (DAC6), their scope is significantly broader. Events that do not result in obligations under the DAC6 in other EU member states may be subject to MDR reporting in Poland.
Polish regulations stipulate challmarks determining potential application of a given tax scheme. Only hallmarks require the so-called main benefit test to be met. In case of other hallmarks, the informational obligation arises irrespective of the existence of a tax advantage.
Failure to comply with MDR regulations can result in severe sanctions. The fine for non-compliance with reporting obligations imposed on individuals may amount to up to PLN million.
To support our clients, we have developed a methodology taking into account the legal requirements for entities obliged to report schemes in accordance with the MDR regulations. We offer:
reviews of transactions and events in terms of occurrence of tax schemes in a certain period,
support in preparation of internal MDR procedure,
MDR trainings,
support in reporting of tax schemes or fulfilling other informational obligations arising under MDR provisions,
MDR outsourcing.
MDR Assessment is a tool developed by PwC experts, containing up-to-date information on MDR and allowing for an initial assessment of transactions in terms of risk of occurrence of a tax scheme. Transaction evaluation is based on our experience and is based on limited information provided in responses.
Using the MDR Assessment:
you will make an initial assessment of the probability of an occurrence of a tax scheme,
you will become familiar with the latest news on MDR,
You will find all relevant regulations related to MDR in one place.
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