Changes in cost limits for cars from 2026

On 1 January 2026, new regulations will come into force regarding the inclusion of depreciation write-offs or car leasing costs as tax costs. According to the new depreciation limits, the depreciation limits will be: Similar limits will apply to the costs of passenger car leasing agreements. Importantly, by virtue of the transitional provisions, the depreciation

Lease agreement and MDR – a never-ending story?

Although some time has passed since the introduction of the MDR regulations, some taxpayers are still surprised to receive information from lessors that: they reported the leasing contract as a standardized tax scheme, therefore they included the concluded agreement in the MDR-4 quarterly reporting, which is why it is the beneficiary who should consider whether

  • Published in MDR

Ulve’s success – positive ruling of the District Administrative Court on the interpretation of MDR

We are pleased to inform you that the District Administrative Court in Poznan, by its judgment of February 17, 2021 (sign. I SA/Po 807/20), ruled in favor of our complaint and stated that the Director of the National Tax Information should issue a binding ruling regarding the provisions on reporting tax schemes (Mandatory Disclosure Rules).

  • Published in MDR

“Precautional” reporting of tax schemes – a practical approach

The provisions of the Tax Ordinance provide the obligation to report certain transactions, events or other situations (called tax schemes) to the Head of the National Revenue Administration. Failure to comply with reporting obligations may result in penal fiscal liability of the responsible personnel. The fine may even exceed PLN 20 million. Due to the

  • Published in MDR