31.01.2025 Legal services

TGC Corporate Lawyers Legal review – January 2025


Newsletter – changes in law regulations. January 2025

Legal changes in 2025 important for entrepreneurs

The year 2025 brings a series of significant legal changes that will impact business operations in Poland. These changes cover various areas, including company law, labour law, regulations concerning disabled individuals, as well as matters related to property tax and ESG reporting. The new regulations aim to simplify procedures, increase transparency, and align Polish law with EU regulations.

Read the article to learn more about these changes.

External reports – further provisions of the Whistleblower Protection Act enter into force

On 25 December 2024, the provisions on external reports of the Whistleblower Protection Act came into force. They apply to public authorities. The Act obliges those authorities to introduce procedures for reporting breaches as part of external reports. This mainly concerns the Commissioner for Human Rights, but the list of public authorities with this obligation is very broad and includes, among others, local government units.

Find out more, read the article.

Transparency of salaries. What does the EU directive change?

Directive (EU) 2023/970 of the EU and of the Council will significantly change the situation of many employers, not only because it introduces a number of new obligations, but also because it may create many problems with adapting the current remuneration rules to the new requirements and perhaps also with maintaining a stable workforce.

What does the Directive change? What is a pay gap? How to prepare for the new regulations? Should I wait for the implementation of the Directive?

Get the answers, read the article by our expert Piotr Kryczek.

A new definition of mobbing – a bill on amendments to the Labour Code

A draft bill drafted by the Ministry of Family, Labour and Social Policy increasing the protection of employees against mobbing has been put out for consultation. The new legislation aims to clarify the definition of various forms of violence in the workplace, such as mobbing or harassment. The proposed changes are also intended to create clear rules to protect both employers from wrongful accusations and employees from mobbing.

The draft bill provides for a transitional provision. It is intended to enable employers to adapt to the new requirements and provides for a 3-month period for the employer to fulfil, inter alia, the obligation to update the work regulations. At the same time, it is important that this period will be counted from the date of entry into force of the Act, which is to come into force 21 days after its announcement.

You can read more about the newly proposed regulations in the article by our Group company – Contract Administration.

You will find the draft bill here.

Changes to property tax – new definitions of key terms

Changes to property tax regulations introduce new definitions of key terms such as building or structure. In short, for the purposes of tax assessment, a building is a facility erected as a result of construction work, which fulfils several conditions: it is permanently connected to the ground, has foundations and a roof, is separated from the space by building partitions and is equipped with installations necessary for its use. However, a building is not a building if it is used for the storage of bulk, chunky, liquid or gaseous materials.

The law came into force on 1 January 2025, you will find it here.

For more on the changes, read the article.

The Act implementing the provisions of the CSRD in Poland is already in force

The Act of 6 December 2024 amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Supervision and certain other acts was published in the Journal of Laws, and with a few exceptions most of its provisions entered into force on 1 January 2025. This act implements the provisions of the CSRD, also known as the Delegated Directive, into Polish legislation and thus introduces the obligation for companies to prepare sustainability reports.

The introduction of the Act transposing the CSRD in Poland means significant changes for entrepreneurs, of which you can read here

You can read the full text of the Act here.

Act amending the Act – Aviation Law – signed and promulgated

On 8 January, the President signed the Act of 5 December 2024 amending the Aviation Law. On 10 January, the Act was promulgated and its provisions have already entered into force. The amendment streamlines investment in areas covered by airport master plans by repealing the obligation of prior adoption of local development plans for such areas.

The full text of the Act can be found here.

Webinar: E-delivery for commercial companies – how to prepare for new obligation?

Electronic delivery will soon become mandatory for commercial law companies. Although replacing the traditional written form of communication with e-delivery will make communication and proceedings easier and faster, the implementation of the new obligation may pose a challenge for many entrepreneurs. Enjoy our video recording of the second webinar, during which our experts explained how and when to prepare for the transition to e-delivery.

Link to the recording is here.

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