Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
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 …
However, the decision to terminate an electricity supply contract should not be made solely on the basis of fluctuating prices. It requires an analysis of the …
It is clear from the Explanatory Memorandum to the draft Act amending the CEIDG that it primarily concerns amendments to the provisions aimed at simplifying the …
In this year’s list, we were recognized in as many as three categories: Largest companies by number of tax advisors Number of listed companies served Largest …
The importance of the CEIDG for entrepreneurs The business register facilitates the running of a business. Entrepreneurs can use it to amend their registration details, set …
We are pleased to announce that the law firm HWW Hewelt Wojnowski Lindner i Wspólnicy has once again been honored in the prestigious Ranking of Tax …
The matrimonial property regime applicable to the spouses has a direct impact on how property is settled following the dissolution of the marriage, particularly following a …
What is an investment agreement? An investment agreement is an unnamed contract; it is not regulated in the Civil Code or in any other statute. Its …
One of the most fundamental tools used today in international trade is customs duty, i.e. a charge imposed by a state on goods crossing its borders. …
Maximum price for households until 30 September 2025 Under current regulations, a maximum energy price of PLN 500 per MWh net has been set for households …
1. Contracts concluded for an indefinite period The procedure for terminating an energy supply contract concluded for an indefinite period is regulated by Article 4j(3) of …
The President of the Office of Competition and Consumer Protection – Powers I would like to begin this article with a brief introduction to the matters …
The process of company conversion The transformation of companies is governed by the Commercial Companies Code (Art. 551 et seq.). The transformation of a company involves …
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