TGC Corporate Lawyers Legal review – August 2025

Newsletter – changes in law regulations. August 2025

Pay transparency – 15 most important questions from employers

From June 2026, the provisions of Directive 2023/970 on strengthening the application of the principle of equal pay for women and men should be implemented in all European Union countries – including Poland. For employers, this means implementing significant changes, including those in recruitment processes, remuneration systems, and payroll data reporting.

Check 15 key questions with answers and learn what new obligations the Pay Transparency Directive imposes, who will be covered by the new regulations, what sanctions are imposed for non-compliance, and how to prepare to avoid legal and reputational risks.

Watch also our webinar recording: Webinar: Pay transparency – new obligations for employers

Amendment to the Investment Control Act – extension of binding force

On 21 July 2025, the President the amendment to the Act on the Control of Certain Investments and the Act on Interest Rate Subsidies for Bank Loans Granted to Entrepreneurs Affected by COVID-19 and on the Simplified Procedure for Approval of an Arrangement in Connection with the COVID-19 Outbreak.

The Act entered into force on 24 July 2025.

To learn more about the regulations, read the article by our expert, Artur Rogozik.

Draft bill amending the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions

The draft bill amending the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions has been added to the list of legislative and programme work of the Council of Ministers. The aim of the new regulations is to raise additional funds that will enable the maintenance of increased defence spending in order to meet the new challenges posed by Russia’s aggression against Ukraine.

The proposed amendment to the CIT Act and the Act on Tax on Certain Financial Institutions introduces significant changes in the taxation of banks, credit institutions and cooperative savings and credit unions (SKOK). It is proposed to increase the income tax rate for these entities to:

• 30% of the tax base in the tax year beginning in 2026.
• 26% in the tax year beginning in 2027.
• 23% in the tax year beginning in 2028 and subsequent years.

The planned date for the adoption of the draft by the Council of Ministers is the third/fourth quarter of 2025.

You can read the provisions of the draft bill here.

Changes concerning unregistered business activity. The President has signed the Act

The changes concerning unregistered business activity, introduced after the President signed the Act, will come into force in 2026. The Act of 25 July 2025 amending certain acts to simplify administrative procedures and support entrepreneurship increases the revenue limits entitling to conduct such activity and introduces new accounting rules.

The most important change is the introduction of a quarterly limit to replace the current monthly limit. The new maximum income, which does not require registration in CEIDG or payment of social security contributions, will be 225% of the minimum wage. Assuming that the minimum wage in 2026 will be PLN 4,806, the quarterly limit will be PLN 10,813.50.

The Act shall enter into force six months after its publication, with the exception of Article 5 (amendments to the Act – Entrepreneurs Law), which shall enter into force on 1 January 2026.

You can read more about the changes here, and find the text of the Act here.

Public procurement law. Act signed by the President

On 21 August 2025, the President signed the Act of 25 July 2025 amending the Public Procurement Law. The Act raises the minimum threshold above which the provisions of the Public Procurement Law (PPL) and the Act on Concession Agreements for Construction Works and Services must be applied from PLN 130,000 to PLN 170,000. The new provisions also introduce an obligation to analyse the impact of a contract on competitiveness.

Articles 7 to 10 of the Act contain transitional provisions. They stipulate that the existing rules will continue to apply in the following situations:

• in the case of ongoing proceedings and competitions,
• for contracts concluded before the Act entered into force,
• in relation to contracts that will be concluded after 31 December 2025 as a result of proceedings initiated before the Act entered into force.

The Act will enter into force on 1 January 2026. You can read more about the changes here, and find the text of the Act here.

Webinar: Doing Business in Poland 2025

Watch the recording of our webinar “Doing Business in Poland 2025” and discover how to successfully establish your company, branch, or operations in one of Central and Eastern Europe’s most dynamic markets. Learn about the legal, tax, accounting, and employment essentials that every investor and entrepreneur should know before entering the Polish market.