136 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
What is the purpose of a non-competition clause, and who is actually bound by it? The primary purpose of introducing a non-competition clause in commercial companies …
PRELIMINARY AGREEMENT Transactions involving investment land are generally a multi-stage process. Before making a final decision to purchase, the developer carries out a comprehensive due diligence …
Planned legislative and regulatory changes The year 2026 will see the implementation of a number of new national and EU regulations that will shape the legal …
What is energy storage? An energy storage system is a facility that allows electricity to be stored when there is a surplus (e.g. from own generation) …
What is tax due diligence? Tax due diligence is a comprehensive examination of the tax position of a company in which an investor is interested. Its …
In civil proceedings, there is an increasing trend towards seeking solutions that enable disputes to be resolved quickly, at lower cost and to the satisfaction of …
According to the explanatory memorandum to the draft Regulation of the Council of Ministers of 18 December 2024 on the Polish Classification of Economic Activities, the …
In the October issue, you’ll find, among other things: new regulations supporting the development of offshore wind energy and renewable energy sources, information on the conclusion …
The proposed amendment to the Commercial Companies Code, sometimes referred to as ‘dematerialisation 2.0’, addresses these challenges. The proposed changes are intended to complete the reform …
What is tax planning? Before we move on to discussing practical examples of tax planning activities, we should first explain what this term means – what …
Reporting obligations in limited liability companies: Limited liability companies, public limited companies and simple joint-stock companies maintain full accounts regardless of their revenue and are required …
In practice, proper preparation for the scenario of a partner’s death helps to avoid decision-making paralysis and conflicts between the partners and the heirs. Given the …
Below is a summary of the key proposed changes. What will change? Payments from one’s own company to a sole trader subject to a higher flat-rate …
Firstly, it should be noted that until now the accrual basis has been in force, under which revenue is recognised as soon as a receivable arises …
How to determine the flat-rate tax rate in the IT sector It is worth noting that classifying a given service can be problematic and may require …
In this article, we outline the key legal regulations governing the employment of staff in companies, highlight situations where permanent employment is mandatory or practically essential, …
How does quarterly VAT reporting work? A business that settles VAT quarterly submits JPK\_V7K files every month. However, for the first two months of the quarter, …
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 …
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 …
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 …
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 …
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