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New regulations and important rulings in labour law: collective agreements, prohibition of unpaid internships and limits on freedom of speech

New regulations and important rulings in labour law: collective agreements, prohibition of unpaid internships and limits on freedom of speech

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Date19 Aug 2025
“Compulsion” of collective labour agreements – new draft act on collective agreements and collective arrangements The Ministry of Family, Labour and Social Policy has published the long-awaited draft act on...
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Transfer pricing in Poland in 2025 – thresholds, limits and documentation

Transfer pricing in Poland in 2025 – thresholds, limits and documentation

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Date14 Aug 2025
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining...
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Revenue and expense ledger in Poland – obligations, benefits and common mistakes

Revenue and expense ledger in Poland – obligations, benefits and common mistakes

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Date04 Aug 2025
[subscribe_to_unlock_form] The content to be locked [/subscribe_to_unlock_form] [ays_block id=’1′] The revenue and expense ledger (Polish: KPiR) is the primary accounting record-keeping tool for sole proprietorships and partnerships. It allows income...
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Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?

Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?

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Date29 Jul 2025
Hiring employees based in Poland to work remotely is a common practice among foreign companies, especially in sectors such as IT, finance or consulting. However, this form of cooperation may...
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Poland’s economic growth gathers momentum – Q1 2025 analysis

Poland’s economic growth gathers momentum – Q1 2025 analysis

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Date25 Jul 2025
The Polish economy enters 2025 with noticeable momentum. Data published by Statistics Poland (GUS) for the first quarter of the year indicate a steady recovery in economic activity after a...
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Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs

Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs

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Date23 Jul 2025
From 2026, the use of passenger cars in business in Poland will become less tax-efficient. New depreciation limits and rules for recognising costs – directly linked to CO₂ emissions –...
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Pay transparency from December 2025 – new obligations for employers in Poland

Pay transparency from December 2025 – new obligations for employers in Poland

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Date18 Jul 2025
On 23 June 2025, an Act amending the Polish Labour Code was published in the Journal of Laws. It introduces the EU Pay Transparency Directive to a limited extent. The...
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Company accounting policy in Poland – what is it, how to prepare it, and why is it important?

Company accounting policy in Poland – what is it, how to prepare it, and why is it important?

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Date14 Jul 2025
An accounting policy is not just a formal requirement. It is the foundation on which a company’s entire financial reporting is built. A well-defined and consistently applied accounting policy enhances...
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VAT exemption and customs obligations – the CJEU on re-imported goods

VAT exemption and customs obligations – the CJEU on re-imported goods

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Date08 Jul 2025
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of...
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National Bank of Poland interest rates in July 2025

National Bank of Poland interest rates in July 2025

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Date03 Jul 2025
On July 1-2, 2025, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current...
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