199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
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 …
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