185 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
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 …
Customs duty is a charge imposed by a state on goods crossing its borders. As of 1 July 2026 the EU has abolished the customs duty relief for consignments worth up to 150 euros, which fundamentally changes the answer to the question of the amount from which duty is charged.
In 2025 the maximum energy price for households was PLN 500 per MWh net. The mechanism expired on 31 December 2025 and was not extended into 2026.
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 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 …
There is no doubt that the price per 1 kWh of electricity is largely determined by the tariff applicable to the individual customer. Tariff groups in …
Unlike the termination of a contract, notice of termination and withdrawal are unilateral declarations of intent by one of the parties and do not require the …
The most significant issue in this regard, which was discussed in another article on our blog, is the non-extension of price freeze mechanisms for businesses. From …
Key steps when terminating an electricity contract Analysing the type of electricity contract The first step is to determine whether the electricity supply contract is for …
From 1 January 2025, micro, small and medium-sized enterprises, as well as agricultural producers not included in tariff group G, must be billed at market rates. …
Rising energy prices in 2025 The new year will bring changes for businesses, which will have to contend with higher electricity bills. From 1 January this …
However, to avoid additional costs, it is worth knowing what to look out for when cancelling an electricity contract, so as not to incur extra charges, …
Why have electricity bills gone up? Key changes to your bill An electricity bill consists of several components, each of which affects the final amount. In …
In approving the distribution tariffs for the largest electricity distributors for 2025, the President of the Energy Regulatory Office introduced changes to the average distribution rates, …
Maximum electricity price for households The maximum electricity price for customers in tariff group G and the so-called construction tariff applied in 2025 and expired on 31 December 2025.
This is particularly important information for businesses operating in the Republic of Poland, which must prepare for higher electricity prices from 1 January 2025. Whilst households …
The introduction of the government’s Solidarity Shield temporarily protected businesses from the effects of price rises, but from 2025 this protection has been scaled back, leaving …
The concept of freedom of contract comprises several elements, including the freedom to decide whether to enter into a contract and the ability of the parties …
What is a beneficial owner declaration? A beneficial owner declaration is a document confirming that a given entity is the beneficial owner of the receivables received. …
In this article, we will outline the details of the capital increase procedure, covering the various methods, the rules governing the subscription of shares by shareholders, …
Who is affected by the tax strategy? The disclosure obligation regarding tax strategy applies to taxpayers whose revenue in the tax year exceeded €50 million. The …
The purpose of proceedings to exclude a partner is to alter the composition of the partnership, whilst preserving its legal existence, by removing a partner whose …
What are the key features of the Estonian CIT? 1. Deferred taxation of distributed profits: Tax is only levied at the time of profit distribution, e.g. …
What is the difference between an asset deal and a share deal? An Asset Deal is a transaction involving the assets of a company, i.e. a …
page 4 of 7
