WKB Legal Alert | New insurance obligations, rules for the participation of minors and penalty regulations – overview of the most important changes in respect of running medical experiments
As of 1 January 2021, changes in the regulations regarding medical experiments, introduced in amendments to the Medical Profession Act, will come into force. The amendments in question will not affect any medical experiments with respect to which a bioethics committee has already issued or will issue an opinion before 1 January 2021. Therefore, the changes discussed in more detail further will not apply to any proceedings for the submission of an opinion on a proposed medical experiment which is initiated and not completed before the above date.
WKB Legal Alert | CIT – update and commercial law significant changes in the taxation of partnerships starting on 1 January 2021
On 30 November 2020, the laws on corporate income tax (CIT) were published in the Polish Journal of Laws, introducing changes in the tax rules applicable to partnerships. As of 1 January 2021, limited partnerships will become CIT payers
WKB LEGAL ALERT | Amendment to the building law – crucial changes
The amendment to the Building law adopted by the Parliament by the act of 13 February 2020 was signed by the President of the Republic of Poland on 3 March 2020 and came into force on 19 September 2020 after a six-month vacatio legis period. The most important modifications introduced by the amendment are described in the legal alert.
WKB Legal Alert | CIT and Commercial Law – significant changes in the taxation of partnerships starting on 31 May 2021
On 30 September 2020, a draft act amending the laws on corporate income tax (CIT) was published, which will introduce changes in the tax rules applicable to partnerships. It is highly likely that limited partnerships will become CIT payers from the beginning of 2021. General partnerships may also be affected (i.e. they will become CIT payers) if they fail to meet the conditions specified in the new regulations.
Am 5. August 2020 wurde die seit langem erwartete Gesetzesvorlage zur Novellierung des polnischen Gesetzbuches für Handelsgesellschaften veröffentlicht, mit der u.a. bisher unbekannte konzernrechtliche Regelungen erstmals den Weg in die polnische Rechtsordnung finden können.
WKB Legal Alert | Publication of draft amendments to the commercial companies code
On 5 August 2020, the Government Legislation Centre published the long awaited draft bill amending the Commercial Companies Code and certain other acts. The primary purpose of the proposed amendments is to introduce certain regulations from holdings law (the law on corporate groups) into the Polish law system, which will regulate relationships between parent companies and their subsidiaries such that the interests of all parties concerned are taken into account. Furthermore, the draft bill, as published, provides for a number of amendments strengthening supervisory boards by giving them tools allowing them to  exercise more effective corporate supervision. The bill also sanctions a duty of loyalty of members of a company’s governing bodies.
WKB Legal Alert | New law expanding foreign investment controls
Poland adopted a new law on foreign direct investment controls as part of the so-called “Anti-Crisis Shield 4.0”. The law expands the State’s control over M&A transactions in some strategic sectors of the economy. These provisions came into force on 24 July 2020 and they seem to apply to ongoing transactions (those not closed before that date). On 21 July 2020 President of the Office of Competition and Consumer Protection (UOKiK, the authority responsible for application of the new measures) published guidelines concerning new rules on foreign direct investment. Even though the guidelines are not a binding source of law they show how the new measures will be interpreted and adopted.
WKB Legal Alert | Business during a pandemic Expert analyses on selected provisions of the 4.0 Anti-Crisis Shield Act
Our experts continue to monitor and analyse all new legislative proposals in Poland which can affect business during the pandemic. In connection with the adoption of amendments to the Anti-Crisis Shield framework 4.0 (24 June 2020), we present materials, including a set of analyses on the law as of 1 July 2020.