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Browse the latest information, analyses, and articles on legal changes, as well as practical tips to help you better understand the dynamic legal environment. We provide reliable knowledge and updates relevant to your business and personal life.

gfxTax This and That 230628
01
Sep

Invoicing of the company by a partner and Estonian CIT

Although the flat-rate tax on corporate income has been in effect since 2021, its practical application still raises doubts. This is evidenced by the constantly published tax rulings. Today, we would like to present one of them. The questions raised therein concern three issues: According to the company that requested the ruling: The Director of the National Tax Information stated that the company's position was correct regarding […]
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Employer autonomy in terms of organizational changes – including the elimination of positions

In its judgment of 26 February 2025 (ref. I PSK 126/24), the Supreme Court once again confirmed the position that a labor court has no jurisdiction to assess the rationality of an employer's decisions regarding organizational changes, such as eliminating a position or reducing employment. What did the case concern? The case concerned the termination of an employment contract with an employee employed for a fixed term […]
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Manufacturer's liability for a dangerous product and compensation for harm – Supreme Court resolution of 6 July 2021.

On July 6, 2021, the Supreme Court issued a resolution in Case III CZP 34/20, concerning the award of monetary compensation to injured parties whose harm resulted from contact with a hazardous product. This resolution clarifies both the scope of manufacturer liability and the allocation of the burden of proof in cases involving hazardous products. Manufacturer's liability for hazardous products has been […]
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26
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Local Development Plan – compensation for the decrease in property value

In the next article in our series, "Tuesday Mornings for the Construction Industry," we continue to discuss issues related to local development plans ("MPZP"). Today, we're discussing compensation for a decrease in property value resulting from the implementation of a new or amended MPZP, also known as planning compensation. This stems from the fact that the introduction or amendment of an MPZP can […]
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gfxTax This and That 230628
25
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Payment of tax for a company partner

According to tax regulations, everyone pays their own taxes. It's true that there are situations where the board of directors is responsible for the company's tax, or the heir for the deceased's tax. In such a situation, however, the third-party tax is considered to become the debtor's own tax. But what if, at the creditor's request, the debtor pays the tax on their behalf, or a tax-transparent company […]
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The Council of Ministers has adopted a draft act on the conclusion of collective agreements – the most important information

On August 19, 2025, the Council of Ministers adopted a draft law streamlining and facilitating the conclusion of collective bargaining agreements. As announced, the new regulations are expected to enter into force this year. It should be emphasized that trade unions and employers have been eagerly awaiting the changes provided for in the draft law for years. What is a collective bargaining agreement? Collective bargaining agreements […]
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Tax and insurance consequences of reclassifying civil law contracts into employment contracts

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Overview of planned changes to the law – new obligations and risks for entrepreneurs

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Graś and Partners Law Firm, Warsaw

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Graś and Partners Law Firm

Bieniewicka 26 Street
01-632 Warsaw

tel: +48 22 856 36 60
gsm: +48 502 730 606

 

Email: biuro@kglegal.pl

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