31 Days to a More Effective Compliance Program - Charitable Donation Enforcement Actions
The EU directive on pay transparency raises many concerns, primarily because its implementation may complicate Polish laws, which so far have not regulated the issue of pay equality in the same way that gender pay has long...more
As layoff procedures in Poland and Germany are anchored in the same EU Directive, their national regulations are similar in direction, but they still have their own flavor and local specificity. Germany and Poland share...more
On February 20, 2025, the Polish Personal Data Protection Office (UODO) published an updated version of the guide on personal data protection breaches. The first edition was released in 2018. The latest version...more
There was significant legal and regulatory scrutiny across both private and state-owned sectors in Poland in 2024, focusing on business fraud, sanctions compliance, money laundering, and bribery. State-owned enterprises,...more
Rewriting the international tax framework to introduce a Global Minimum Tax (also known as Pillar Two) was always going to be a battle against the odds. However, despite various obstacles and setbacks, we closed out 2024 with...more
The implementation of whistleblowing procedures is not only a response to the European Parliament and Council Directive (EU) 2019/1937, but also an important part of building a culture of transparency and ethics within an...more
New U.S. merger control filing forms to take effect in February 2025 - Following publication in the Federal Register, the new Hart-Scott-Rodino (HSR) premerger notification forms will become effective on February 10, 2025....more
In a much-anticipated move, the Polish Competition Authority's (PCA) revised guidelines on the criteria and procedure for notifying the intention of a concentration (Guidelines) have clarified the criteria for mandatory...more
Many countries have special personal income tax regimes for individuals performing work on their territory and we will be covering some of these regimes in a series of articles. In this article we discuss Return Tax Relief...more
This issue of Trademark Insight once again contains some noteworthy decisions from recent months. Of particular interest are the decisions on the legal concept of complex likelihood of confusion (komplexe Verwechslungsgefahr)...more
Although the Regulation of the European Parliament and of the Council (EU) 2023/1114 of 31 May 2023 on crypto-assets markets (the MiCAR) was published in June 2023, the work on laws implementing it in Poland is still in...more
Currently, preliminary work is underway in Poland to align local laws with the requirements of the EU Artificial Intelligence Act (AI Act). In recent weeks, the Ministry of Digital Affairs has conducted pre-consultations for...more
On 24 April 2024, the EU adopted a new directive (Directive (EU) 2024/1226 of the European Parliament and of the Council) which establishes EU-wide rules for defining criminal offences and penalties related to the violation...more
Poland and other EU countries will have to implement the principles of equal pay and transparency into their laws by June 7, 2026, to comply with Directive (EU) 2023/970 of the European Parliament and Council of May 10, 2023,...more
Last month the Polish government published a draft act on crypto-assets (the Draft Act) that aims to align the national legal framework with the EU regulation on crypto-assets. The Draft Act transposes the provisions of the...more
In February 2024, Poland’s government revealed that it is working on a comprehensive migration strategy for the years 2025-2030, advertised as a “responsible and safe” approach. The Ministry of Interior and Administration...more
Implementation of the EU’s 2019 whistleblowing directive is a priority of the new Polish government. Despite its status as the fifth largest economy in the EU, Poland is the only EU member state that has not yet...more
As of January 1, 2024, the monthly minimum wage in Poland increased to $1,060 (PLN 4,242) per month for full-time employees. The minimum wage will be raised again to $1,080 (PLN 4,300) on July 1, 2024, following an...more
On October 4, 2023, United States Deputy Attorney General (DAG) Lisa Monaco announced a new Department of Justice (DOJ) Mergers & Acquisitions Safe Harbor policy that encourages companies to self-disclose criminal misconduct...more
UK holiday and holiday pay rules are changing from 1 January 2024 in a well-intentioned move to simplify and clarify the expectations of employers. For those who already comply with pre-Brexit ECJ case rulings on holiday pay...more
A key barrier to developing new RES installations in Poland is the limited power capacity of the Polish power grid, which results in many refusals to connect new installations to the grid. Cable pooling is regarded as a...more
Wraz z początkiem 2022 r. do ustawy o CIT wprowadzono przepisy ograniczające wysokość podatkowych odpisów amortyzacyjnych w spółkach nieruchomościowych. Zgodnie z art. 15 ust. 6 ustawy o CIT, odpisy amortyzacyjne dokonywane...more
At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, depreciation deductions made by...more
Now in its seventh year of annual publication, White & Case's Foreign Direct Investment Reviews provides a comprehensive look into rapidly evolving foreign direct investment (FDI) laws and regulations in approximately 40...more
Ведення підприємницької діяльності в Польщі регулюється так само, як і в інших країнах Європейського Союзу. Це дає змогу вести економічну діяльність підприємствам різних правових форм і на різних засадах, тобто вільно...more