Microsoft Word - Polish MDR - implications for clients.doc Author: 099919 Created Date: 4/8/2019 11:59:38 AM
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Planned amendments to the MDR regime in Poland - KPMG Poland Tax Alert: Planned amendments to the MDR regime in Poland – repeated obligation to report cross-border tax arrangements On 5th February 2020, draft bill amending the MDR regime has been published and submitted to the Parliament.
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The draft bill would introduce an obligation to report to the head of the tax administration (KAS) information about cross-border tax arrangements when the first step in the implementation has been or will be taken between 26 June 2018 and 31 March 2020. In Polish law, MDRs have been effective since 1 January 2019 and apply to events implemented after 26 June 2018 (for cross-border schemes) or after 1 November 2018 (for all other schemes). Currently, Poland is still the only country with MDRs based on the DAC6 Directive.
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In Polish law, MDRs have been effective since 1 January 2019 and apply to events implemented after 26 June 2018 (for cross-border schemes) or after 1 November 2018 (for all other schemes). Currently, Poland is still the only country with MDRs based on the DAC6 Directive.
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The new MDR law in Poland transposes the Council of the European Union (EU) Directive 2018/822 of 25 May 2018. It amends the Directive 2011/16/EU with respect to mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements („DAC6 Directive”).
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