We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Due care procedures for transactions with tax havens


Taxpayers who transact with business partners must prepare a Local File if:

  • the transaction value exceeds 500 thousand zloty in a single tax year;
  • the beneficial owner has a domicile, registered office or management board in a territory applying harmful tax competition.

Importantly, the TP documentation is required not only in respect of transactions with associated enterprises but also with independent entities.

Due care should be exercised when establishing these circumstances.


How can we help?

We will develop a model due care procedure for you.



  • sufficiently diligent examination of the transactions;
  • list of transactions to be documented.

What’s in it for you

Deutschland Weltweit Search Menu