In the latest June edition of the Staniek & Partners Law Firm newsletter, you will find a summary of the key legal and tax changes shaping Polish business in 2026.
This edition includes, among other topics:
🔸 Workplace mobbing: The Sejm has adopted new regulations that broaden the definition of workplace bullying and impose new obligations on employers.
🔸 ESG: The government plans to significantly reduce sustainability reporting obligations for most companies.
🔸 MDR: As of 1 October, the obligation to report domestic tax arrangements will be abolished.
🔸 National Labour Inspectorate and B2B contracts: The inspectors’ new powers may affect PIT, social security and VAT settlements.
Overview of legal and tax rulings and interpretations:
🔹 Commercial transactions: The Supreme Court confirmed that compensation for debt recovery costs increases the value of the subject matter of the dispute.
🔹 Reform of the National Labour Inspectorate: The Ministry of Family, Labour and Social Policy has published a practical guide explaining the new powers of the National Labour Inspectorate.
🔹 Limitation period for tax liabilities: The Supreme Administrative Court ruled that the expiry of the limitation period is determined by the date on which the application to reopen the proceedings is filed.
🔹 IP Box: The Supreme Administrative Court confirmed that the relief may also be applied where part of the R&D work is outsourced to external entities.
We invite you to read the full newsletter!
