We invite you to read the latest overview of key regulatory and tax updates prepared by the experts at Staniek & Partners.
Highlights of this edition:
- PIT/CIT: The Ministry of Finance unexpectedly withdraws dozens of controversial proposals from draft UD116 (including stricter lump-sum rules, employment requirements for IP Box, and expansion of hidden profits in ECIT);
- Estonian CIT (ECIT): Proposed amnesty for companies that lost their ECIT status due to late financial reporting;
- AI Act: Transparency rules and full penalties (up to €35M) came into force on August 2 – affecting every business using AI tools;
- Anti-Harassment Policy: The President signed the Labor Code amendment – employers with 10+ employees have 3 months to implement an anti-Harassment Policy;
- National Labour Inspectorate (PIP) Reform: The President referred the PIP Act to the Constitutional Tribunal – regulations remain in force, but their future is uncertain.
Court Rulings & Tax Interpretations:
- Labor Law: National Labor Inspectorate (GIP) announces audits targeting B2B contract reclassification in the courier sector;
- Health & Safety: New employer duties regarding high workplace temperatures (effective January 11, 2027);
- Family Foundations: Annuity agreements with founders may trigger the GAAR clause (Wrocław Administrative Court ruling);
- WHT: Lack of employees and physical assets does not automatically render a holding company artificial (Supreme Administrative Court ruling);
- PIT: Mandatory third-party liability auto insurance (OC) is 100% tax-deductible – the 75% limit applies exclusively to AC policies.
Read the full bulletin for comprehensive insights!
