The Legal 500

Legal Developments in Poland

• Forms of conducting business activity in Poland

  Business activity in Poland may be conducted in forms similar to those found in other European countries. Available types of business activity include: 1.1 commercial companies comprising: 1.1.1 corporations (limited liability company and joint-stock company); 1.1.2 partnerships (general partnership, limited liability partnership, limited partnership, limited joint-stock partnership); 1.2 branch offices of a foreign company; 1.3 representative offices of a foreign company; 1.4 individual business activity (also as part of a civil partnership). Cooperatives, associations, foundations and cross-border vehicles such as the European Company, or the European Economic Interest Grouping, which may also be used in conducting business in Poland, are not covered by this study. Read the full study here , prepared at the request of Polish Information and Foreign Investment Agency (PAIiIZ).
  - Furtek Komosa Aleksandrowicz

• A new Restructuring Law on the way

  The Committee for Preparation of Amendments in the Bankruptcy and Restructuring Law, which was appointed by the Ministry of Justice, has recently prepared guidelines for the bill of a new restructuring law. It should be underlined that restructuring proceedings (often confused with bankruptcy proceedings) concern only entrepreneurs threatened with insolvency, but not yet insolvent, and the purpose of them is to make such entrepreneurs capable of conducting business activity.
  - Furtek Komosa Aleksandrowicz

• Protection of economic copyrights in Poland

  - Furtek Komosa Aleksandrowicz

• Proper and improper sponsorship under Polish Law

  Because it has never been clearly defined in any legal regulations, sponsorship can be classified in different ways from the tax point of view. 
  - Furtek Komosa Aleksandrowicz

• Poland: Recent court judgments in Polish labour law

  On 1 March 2013, new regulations on the compensation due to employee on account of business travel entered into force, replacing two separate regulations which had applied so far to domestic and abroad business trips, respectively. They not only apply to employees of public sector entities, but also to those working for private sector entities, if those matters are not regulated in collective labour agreements or remuneration regulations.
  - Schönherr

• Poland: Newsletter Labour Law

  With recent amendments to Poland's Labour Law, the minimum gross salary has been raised, the obligation to notify regional labour inspectors and competent sanitary inspectors of certain business-related activities and developments has been abolished, and a new equivalent factor for determining the payments due to employees for holidays unused in kind has been introduced. In addition, amendments have been proposed that would impact the length of maternity, parental and childcare leave, govern the use of flexible working hours, and prolong the maximum settlement period to 12 months. This survey provides an overview of these developments and the proposed amendments.
  - Schönherr

• Poland: New draft of Act on renewable energy sources

  Poland’s renewable energy industry is closely watching the Polish government’s work on an amended draft of the act on renewable energy sources (the "Bill"). The Bill is part of a package of new energy legislation (the "Energy Package") comprising a new gas law, a new energy law and the act containing implementing provisions regarding all those energy acts (the "Implementing Act").
  - Schönherr

• Poland: New principles of settling non-working days – judgment of Poland’s...

  Constitutional Tribunal
  - Schönherr

• The latest amendment to the Act on the Management of State Treasury Property – a declaration of...

  of war for foreigners managing multi-hectare farms in Poland?
  - Kochanski Zieba Rapala & Partners

• AMENDMENTS TO BILATERAL DOUBLE TAX TREATIES

  According to Ministry of Finance announcements, many of the bilateral double tax treaties (“DTTs”) concluded by Poland are being renegotiated. As many as 4 protocols amending the current DTTs have been signed so far in 2012, i.e. with Cyprus, Iceland, Luxembourg and Norway. Those currently in force between Poland - Czech Republic and Poland- Canada will be replaced by new ones.
  - Kochanski Zieba Rapala & Partners