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 …
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 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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