Articles & Opinions
Articles & Opinions
You will find here the articles written by Mazars Poland experts.
Impact of payment holidays on loan valuation - simulation analysis
The topic of mortgage payment holiday is discussed in every discussion regarding Polish banking sector. The analyses(1) show that the cost of introducing payment holiday can reach even PLN 20-30 billion. It is worth analysing more thoroughly their impact on mortgage loan valuation depending on its maturity, type of payment and interest rate.
Mazars C-Suite 2021: cybersecurity is a priority for Polish executives
In the last quarter of 2021, Mazars took the pulse of over 1000 managers from 39 countries to understand the opportunities and challenges they face. How do the responses of the Polish executives stand out against the others? As it comes to major expected business transformations, executives in Poland generally agree with leaders from other countries.
Reinventing the wheel: driving conversations
The mobility sector is undergoing major transformations as it responds to evolving consumer expectations and demands for cleaner, more connected, and sharable mobility solutions. To shed light on what’s happening ‘on the ground’ as key players work to shape the future of mobility, we have created part two of our ‘Reinventing the wheel’ series, featuring interviews with mobility experts and senior executives from leading automotive players.
The new cyber risk landscape
The reliance of most businesses on technology and data is undeniable. However, as this reliance increases, so too do the risks around cyber security.
CIT - Draft Directive on 22 December 2021, known as the anti-tax avoidance Directive III ("ATAD III")
Introduction of a "minimum substance test" for EU companies.
Parliament Resolution: directions for development of EU VAT system
On 16, February, 2022, the European Parliament adopted the European Parliament Resolution on the implementation of the Sixth VAT Directive.
Significant changes in taxation of employees in Poland
The package of amendments to the Polish tax legislation that entered into force in 2022 introduced systemic changes to taxation of employees working in Poland.
Introduction of tax incentives for individuals to settle in Poland
Under the new tax legislation called The Polish Deal, Poland introduced tax incentives in order to encourage individuals to settle in Poland and pay their personal taxes there.
VAT changes proposed in the New Deal
In the draft amendments to the tax laws called the "Polish Deal" adopted on October 29, 2021 by the Sejm and the Senate, the following changes in the field of VAT were proposed, which will come into force on January 1, 2022: