News
Investment and commercial law
Accident Insurance Contribution - What It Is and How It Can Be Reduced
The accident insurance contribution is one of the mandatory components of employment costs. Although many entrepreneurs treat it as a levy over which they have no real control, in practice, it often turns out that this contribution is being paid at an excessive rate. A proper review of documentation may lead to its reduction — not only for the future, but even retroactively for up to five years.
Zofia Kwiatkowska
Investment and commercial law
Accident insurance contribution and “hazardous conditions” - a business-friendly ruling of the Supreme Court in Poland
The judgment of the Polish Supreme Court of 8 December 2020 (case no. II UK 186/19) constitutes an important reference point for businesses in disputes with the Social Insurance Institution (ZUS) regarding the level of accident insurance contributions. The ruling clearly strengthens the position of contributors by challenging ZUS’s practice of broadly interpreting the concept of “employees working under hazardous conditions.”
Katarzyna Kowalewska-Glegoła, LL.M.
Company law, company formation, restructuring
Setting up a Polish LLC with foreign shareholders and directors
Poland is an attractive destination for international entrepreneurs. The incorporation of a limited liability company by a foreign corporate entity, or the appointment of foreign managing directors, is legally permissible and common practice. Nevertheless, specific formal and legal requirements apply, which should be taken into account at an early stage. Dennoch gelten besondere formale und rechtliche Anforderungen, die frühzeitig berücksichtigt werden sollten.
Karolina Barałkiewicz-Sokal
Investments in renewable energies
Redispatching of renewable energy sources in Poland – between system security and the rights of generators
Non-market redispatching of energy from renewable sources has become one of the key challenges facing the Polish energy sector, reducing the profitability of investments and generating measurable losses for generators. This phenomenon – relatively new and associated with the dynamic growth of installed capacity – has prompted the President of the Office of Competition and Consumer Protection (UOKiK) to support efforts to regulate the principles governing its application to ensure a level playing field, whilst simultaneously requiring the modernisation and digitalisation of the grid for improved energy flow management.
Justyna Loretańska
Investment and commercial law
A foreign managing director of a Polish limited liability company - registration and taxes without myths
An increasing number of Polish limited liability companies with foreign capital appoint foreign managing directors. In practice, this quickly raises questions about registration in Poland, tax residency and the risk of double taxation of a managing director’s remuneration – we explain what to pay attention to.
Zofia Kwiatkowska
Successes
Efficient Debt Collection in Practice. When Court Enforcement Simply Works
Effective debt collection does not have to mean lengthy and complicated proceedings. In this article, we show how efficient court enforcement in Poland works in practice and why debt collection is increasingly faster than many entrepreneurs expect.
Zofia Kwiatkowska
Successes
2024-2025 Customer Satisfaction Survey Results - Confirming Quality, Professionalism, and Customer-Centricity
We are delighted to present the results of our 2024–2025 Customer Satisfaction Survey. With scores exceeding 9/10 across key areas of collaboration, these results are not only a source of pride but, above all, a confirmation of our commitment to an advisory model rooted in professionalism, pragmatism, and a genuine understanding of our clients' businesses.
Karolina Barałkiewicz-Sokal
Investments in renewable energies
Offshore Wind in Poland: VAT Compliance for a Foreign Contractor - Case Study
As Poland’s offshore wind sector moves into the delivery phase, foreign contractors increasingly need to align logistics, contractual milestones and documentation with correct Polish VAT treatment in practice. The case study below highlights the typical risk points—VAT registration, imports, a port-side staging warehouse, supply combined with installation, and local subcontractors—and demonstrates a practical approach to addressing these areas.
Dr. Małgorzata Stępień
Company law, company formation, restructuring
Comparison of legal forms: a limited liability company (Sp. z o.o.) - sole proprietorship or limited partnership
Choosing the right legal form is one of the most important decisions when starting a business in Poland. This article compares the Sp. z o.o., sole proprietorship, and limited partnership, outlining their advantages, disadvantages, and key legal and tax implications. It serves as a practical guide for entrepreneurs seeking the optimal structure based on risk exposure, capital requirements, and growth plans.
Paula Staszak-Urbańska
Company law, company formation, restructuring
Acquisition vs. Setting up a Company: Which is more profitable for a safe entry into the Polish market?
The stable economic situation increasingly encourages foreign investors to enter the Polish market. Strategic investors must choose between establishing a new company in Poland or acquiring an existing one. This article explores the benefits of acquiring an active company and outlines the formal requirements of this procedure under the Polish Commercial Companies Code (PL KSH).
Dr. jur. Jan Muszyński