187 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
Who is a tax adviser? A tax adviser is a profession of public trust, the rules governing the practice of which are set out in the …
In the latest issue, you can read about, among other things: the postponement of the ESG reporting obligation, flexible connection agreements for renewable energy sources, changes …
What the proposed amendments entail: A 36-month lock-up period relating to the tax-free disposal of assets contributed/transferred free of charge to the FR or acquired from …
New definitions: building, structure, construction Instead of the previous references to the Building Act, the amendment contains standalone definitions: A building is a structure: erected as …
Who is affected by the new obligations The new rules apply to a wide range of entities. The responsibility for ensuring accessibility lies with: manufacturers (individuals …
In response to these challenges, the European Union has introduced new, uniform reporting standards – the European Sustainability Reporting Standards (ESRS) – which aim to harmonise …
A civil partnership versus a general partnership – key differences A civil partnership is one of the simplest forms of conducting business by at least two …
What are hybrid structures? In practice, hybrid structures most often arise through cooperation between subsidiaries in different countries that benefit from differing legal regulations – for …
What kind of expenditure can be considered a tax-deductible expense? A tax-deductible expense is any economically justified and reasonable expenditure related to the business activity, the …
However, acquiring an energy company is a far more complex process than in other sectors – due to numerous regulatory requirements, the presence of critical infrastructure, …
What is an employment contract, and what is a B2B agreement? An employment contract is a form of employment governed by the Labour Code. The employee …
This naturally raises the question: is such an agreement legally binding in Poland? The answer is: yes, in many cases such agreements can be valid and …
Not only profit distributions are subject to taxation, but also so-called non-business-related expenses – in accordance with Article 28m(1)(3) of the CIT Act. Do donations constitute …
Abolition of the ‘10H’ rule and so-called ‘repowering’ The most significant change provided for in the amendment to the Wind Farm Act is the abolition of …
Business Deregulation 2025 – key amendments In 2025, the so-called Deregulation Package was passed, introducing over 40 legislative changes aimed at reducing administrative burdens and simplifying …
What is a tax audit? A tax audit is a comprehensive analysis of tax returns to ensure they comply with applicable regulations. It involves a detailed …
Unfortunately, although the programme sets out detailed rules and requirements for beneficiaries and contractors, the actual procedure for selecting the company to carry out the investment …
This applies, for example, to payments such as dividends, interest, royalties and fees for intangible services (consultancy, advertising, legal and accounting services). The standard WHT rate …
Polish Holding Company (PSH) The provisions on PSH enable limited liability companies, joint-stock companies or simple joint-stock companies to obtain holding company status, provided that certain …
A company’s debt – that is, the existence of financial liabilities to creditors, government agencies or business partners – does not rule out the possibility of …
Amendments to the Energy Act – what does the UC84 bill propose? The draft amendment, known as UC84, is a package of changes that implements EU …
By the end of 2024, foreign workers in Poland accounted for almost 7% of the total workforce. This level of participation by foreign nationals in the …
The obligation to prepare financial statements does not depend on the form of business activity or the size of the company. The key factor is the …
What is an energy cooperative? An energy cooperative is a specific type of cooperative whose activities focus exclusively on the generation, storage and trading of electricity …
If the specified revenue limit is exceeded, the activity automatically becomes a business activity, and the person carrying it out is required to register with the …
But that’s not all!Our Partner, Nicholas Hewelt, was named a Recommended Lawyer in the Restructuring and Bankruptcy category. Bravo! This is more than an honor for …
The answer to this question is yes — the legislator has provided for this possibility, although its implementation is subject to a number of formal and …
The tax authorities’ approach The question of whether a family foundation may engage in short-term letting activities has given rise to interpretative controversy amongst tax authorities. …
In 2025, the electricity market in Poland will undergo significant changes. Following the end of the price freeze mechanism for businesses, companies should reassess the terms …
Pursuant to Article 494 of the Commercial Companies Code, the acquiring company or the newly formed company assumes, as of the date of the merger, all …
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