TGC Corporate Lawyers Legal review – February 2026

Newsletter – changes in law regulations. February 2026

Draft changes to holding law. Liability of company bodies members

The Civil Law Codification Commission has adopted a draft amendment to the Commercial Companies Code. The new provisions apply to groups of companies and are intended to replace the existing regulations, in force under the Act of 2022 amending the Commercial Companies Code and certain other acts.

Read the article by our expert, Paulina Bereda, to find out more.

Labour Code – new changes regarding mobbing

The new draft amendments to the regulations on counteracting mobbing, adopted by the Council of Ministers, not only simplify the definition, but also provide better protection for employers in the event of false accusations. 

Read the article by our expert, Piotr Kryczek, and find out what the new definition of mobbing will be, how the new regulations will help protect employers, and what the amount of compensation will be in cases of discrimination and mobbing.

B2B or employment contract? Find out which is more profitable

Are you looking for ways to optimise employment costs in your company? Did you know that choosing between a B2B contract and an employment contract is an important part of your financial strategy?

Read the article in which our expert, Piotr Kryczek, presents a comparative analysis of a B2B contract and a traditional employment contract, taking into account current regulatory requirements.

Focus on aviation safety and development

Whether it’s a transatlantic flight or a weekend trip in a light aircraft, one thing remains constant: safety. It’s a word that defines everything in aviation. In Warsaw, during the Civil Aviation Safety and Development Congress, experts discussed how to turn theory into practice to make the skies over Poland safer.

Learn more, read the article by our expert, Piotr Dudek.

New draft reform of the National Labour Inspectorate – Council of Ministers approves changes

On 17 February 2026, the Council of Ministers adopted a new draft reform of the National Labour Inspectorate (PIP). A key element of the reform is granting PIP the power to determine the existence of an employment relationship. As part of the inspection procedure, the inspector will be empowered to issue an order to the entrepreneur to immediately restore compliance with the regulations.

n situations where the aforementioned order is not carried out, the decision-making power regarding the establishment of an employment relationship will be transferred to district labour inspectors. The payer will have the right to appeal against their decisions to the court within 30 days. Due to the fact that the enforceability of such decisions is postponed, the draft provides for the introduction of a security measure requiring the application of labour law provisions with regard to the termination and dissolution of disputed contracts.

You can read the draft here.

Supreme Administrative Court ruling on family foundations

The Supreme Administrative Court ruled that the tax authorities cannot make tax exemptions for family foundations dependent solely on the method of taxation of foreign partnerships. The court thus settled a dispute concerning the concept of entities ‘of a similar nature’, indicating that the decisive factor is functional characteristics similar to those of Polish commercial companies, rather than tax identity. This ruling ends a period of divergence in the case law of administrative courts, which until now had issued contradictory, often pro-fiscal rulings on this issue. According to the Supreme Administrative Court, the interpretation should be based directly on the Family Foundation Act, which does not make the qualification of a given entity dependent on its tax status, in particular on whether it is fiscally transparent.

You can read the ruling here.

Amendment to the Commercial Companies Code announced

On 17 February, the Journal of Laws published the Act of 23 January 2026, which amends the Act of 15 September 2000 – the Commercial Companies Code and 27 other acts. The amendment introduces significant changes in the functioning of joint-stock companies and the keeping of the register of shareholders. One of the most important obligations of the management board will be to report current data to the entity keeping the register within seven days of a change occurring. The rules for documentation in the event of a company’s liquidation have also been modified; an application for deletion from the National Court Register must now be supported by a list of shareholders.

In the shareholder register itself, the scope of disclosed data has been expanded and the legal form of consent statements for entry has been clarified, allowing for written form with a notarised signature, written form in the presence of an authorised registry employee, or electronic form (qualified, trusted or personal signature). A key systemic change is the abandonment of the division into registered and bearer shares, which entails numerous amendments to other legal acts.

Most of the provisions will enter into force 12 months after their publication, with the exception of the regulations concerning the validity of share documents, which will enter into force on 28 February 2026.

You can read the content of the amendment here.

The President signed a law to repeal the Ukrainian special law

On 19 February 2026, the President signed the Act of 23 January 2026 on the expiry of measures resulting from the Act on assistance to Ukrainian citizens in connection with the armed conflict in the territory of that country and on amendments to certain other acts.

The aid act, also known as the Ukrainian special act, which came into force in 2022, simplified, among other things, the rules of residence and work for Ukrainian citizens in connection with the armed conflict in that country. However, upon the entry into force of the Act of 23 January 2026, the Act on granting protection to foreigners will become the sole legal basis for granting temporary protection to persons fleeing armed conflicts to Poland. This protection is granted in accordance with the scope and rules set out in the decision of the Council of the European Union.

The new law will generally come into force on 5 March 2026, and you can read its contents here.

Webinar: CBAM 2026: Compliance and Cross-Border Challenges 

We invite you to a free webinar for companies importing goods into the EU or exporting to the EU market. During the online event, Crowe experts from Poland, the United Kingdom and the Netherlands will discuss how to prepare your organisation for the transition from CBAM reporting to actual financial settlements in 2026.

📅 Date and venue: 25 March 2026, 4 p.m. CET, online

AI in the company: responsibility of the management board and employees

Employees are increasingly using AI-based tools in HR, marketing, finance and sales. This often happens without formal rules, without the knowledge of management and without awareness of the legal consequences. Today, the lack of regulation is not only a technological risk, but also a real legal and reputational risk.

🎥 Watch the recording of our a webinar, during which we discussed how to responsibly manage artificial intelligence from the perspective of HR, compliance, and management.