Schematy podatkowe MDR (raportowanie schematów podatkowych)

Our advice covers comprehensive services in the MDR procedure: from identifying arrangements constituting a tax scheme, through analysis of reporting obligations, to preparing documentation and submitting information to the competent authorities. We help assess whether a given transaction, structure or business model meets the main benefit criterion, the eligible recipient criterion or other conditions specified in the Tax Ordinance.

We also provide services related to the implementation and auditing of internal MDR procedures, which entities with legal personality or employing tax advisors, legal advisors or bank employees are required to have. We advise on the disclosure of schemes made available for implementation or implemented under supervision, both directly and through other entities. We support both individuals and legal entities that generate revenues or incur costs exceeding the statutory thresholds and may be subject to reporting obligations.

Since the introduction of MDR regulations, our law firm has been actively assisting clients in identifying, classifying, and reporting tax schemes. We have handled notifications of both domestic and cross-border tax schemes, particularly in the context of restructuring, tax optimization, company transformations, and succession planning.

We have advised promoters and financial institutions that pay remuneration to participants in the creation or provision of arrangements, both natural and legal persons. We also offer support in relations with tax authorities, including applications for interpretations and clarification of doubts as to whether a given arrangement constitutes a tax scheme subject to reporting.

We have experience in developing internal policies and procedures compliant with MDR regulations, which can be effectively implemented in companies that keep accounting books and operate on an international scale.

Cooperation with KWKR, a law firm with in-depth knowledge of the MDR procedure, ensures legal certainty and compliance with regulations. We offer tax and legal advice on MDR, taking into account the latest interpretations of the Head of the National Tax Administration and market practice. We ensure that the client has full knowledge of when, how and by whom information about the tax scheme should be provided.

Our support also includes the development of internal reporting procedures and their adaptation to the specific nature of the client’s business. We advise not only promoters and taxpayers, but also supporting entities, including banks, financial institutions, and their employees, providing comprehensive services even in the case of complex cross-border structures. Our actions allow you to avoid the risk of financial penalties and administrative liability resulting from incorrect or omitted reporting.

A tax scheme can be any arrangement whose purpose or effect is a tax advantage – the decisive factor here is the criterion of the main advantage. The MDR provisions, introduced into the Tax Ordinance, impose a reporting obligation not only on taxpayers, but also on promoters and assistants involved in the development, implementation or supervision of a given structure.

This obligation also applies to situations where the arrangements were cross-border in nature and the entity’s revenues or costs exceeded the statutory thresholds in the previous year. Importantly, schemes must be reported not only when they are actually implemented, but also at the planning stage if they have been made available for implementation.

It is worth bearing in mind that any natural or legal person who uses tax advice, legal services or support from financial institutions should ensure that the action in question does not give rise to a reporting obligation. Our law firm supports clients in the analysis and classification of arrangements to ensure full compliance with the applicable MDR regulations.