Tax schemes (MDR) and capital increases – what you need to know about the latest interpretation.

Magdalena Kopacz

The Minister of Finance and Economy has issued a new general interpretation concerning the classification of capital increases in capital companies in the context of tax scheme reporting obligations (MDR) under the Civil Law Transactions Tax Act.

What does this mean in practice?

As a rule, a simple capital increase is no longer automatically considered a tax scheme, even if part of the contribution goes to reserve capital.

The key to avoiding reporting is to have a real economic justification for the operation, such as recapitalising the company. However, if the main motive is solely to reduce PCC tax, the MDR obligation may arise!

The new interpretations are an important step towards greater certainty for businesses, but it should be emphasised that documentation of economic objectives is now even more important.

Would you like to know when MDR does not arise and how to ensure a sound business argument?

Details can be found in the latest article by Magdalena Kopacz, published on rp.pl

We encourage you to read the whole article.

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