TGC Corporate Lawyers Legal review – December 2025

Newsletter – changes in law regulations. December 2025

Polish Investment Zone – from conditions to tax benefits

The Polish Investment Zone (PSI) is a key instrument supporting business development in Poland, offering attractive tax breaks for companies planning new investment projects. The system allows for public aid in the form of corporate income tax (CIT) or personal income tax (PIT) relief under clearly defined terms. Which ones? We explain below. 

Read the article by our expert Michał Frąckowiak and learn how to take benefit from the PSI income tax exemptions.

Qualified Electronic Seal and KSeF – why it will be crucial as of 2026?

Starting from 1 February 2026, all companies in Poland will be required to use the National e-Invoicing System (KSeF). To streamline KSeF operations, speed up processes, and increase data security, businesses are increasingly choosing a qualified electronic seal. This tool automates key actions and enables full system operation without visiting the tax office.

Read our article by our expert Anna Szczerba to learn more about KSeF and qualified electronic seals.

Insolvency status – principles of liability of members of the management board of a limited liability company

The specific nature of liability distribution in a limited liability company is that while the company itself is liable for its obligations with all its assets, the partners’ liability is limited only to the amount of their contributions. In some cases, the limited liability of the partners in a limited liability company has been offset by the full liability of the management board members for the company’s obligations.

Read the article by our expert Gabriela Kobyłecka, and learn how to minimise the risk of liability.

Pay Transparency in the Recruitment Process effective from 24 December 2025

On 24 December 2025, an amendment to the Labour Code relating to recruitment processes came into force, which is intended to improve the situation of candidates by increasing the transparency of offered salaries and avoiding discrimination in recruitment.

To find out what the change means for employers and what exactly will change, read the article by our expert Piotr Kryczek.

Important changes in the employment of foreigners from 1st December

On 1 December, new immigration regulations came into force, introducing significant changes to the procedures for employing foreign nationals

The most important change concerns declarations on entrusting work performance. Georgia has been removed from the list of countries whose citizens could previously obtain such a declaration. From now on, only citizens of Ukraine, Belarus, Armenia and Moldova will be eligible for this simplified procedure.

Moreover, the new regulations involve an increase in fees for both registering a declaration and obtaining work permits. Modifications have also been made to the list of special situations that entitle foreigners to work without the need for a permit or declaration. This means that some people who were previously exempt from this obligation will now have to obtain the appropriate document legalising their employment.

You can read the content of the regulations here and here and here.

Digitisation and modernisation of social dialogue in the new collective labour agreement act

The regulations introduced on 13 December 2025 form the basis of a modern approach to employee negotiations, placing particular emphasis on simplifying procedures and including issues related to gender equality, protection against mobbing and the ethical use of artificial intelligence in the dialogue. A key element of the reform is the complete shift from paper to a centralised electronic record-keeping system, which will ultimately operate within a dedicated ICT system – National Register of Collective Labour Agreements. Although only newly concluded agreements are subject to digitisation during the transition period, the entire reform significantly streamlines administrative processes and introduces professional mediation support, thus facilitating the development of agreements tailored to the challenges of the modern labour market.

You can read the content of the Act here.

Webinar: E-delivery for commercial law companies – has your company already implemented e-delivery?

The use of electronic delivery has become mandatory for commercial law companies. On one hand e-delivery is intended to facilitate and speed up communication and proceedings but on the other its implementation may be a challenge for many entrepreneurs. We invite you to watch our webinar recording, during which we explained how to prepare for the transition to e-delivery.