TGC Corporate Lawyers Legal review – June 2026

Newsletter – changes in law regulations. June 2026

Pay transparency in Poland – a new draft law implementing the Directive

On April 29, 2026, a new version of the draft law implementing the EU Pay Transparency Directive was published. Compared to the draft from December 12, 2025, the provisions have been clarified and amended on those issues that raised the most serious concerns. The expected adoption of this law means employers need to urgently prepare their organizations for the upcoming changes.

Read the article by our expert, Piotr Kryczek to find out what has been added or clarified in the new version of the Act, and what this means for employers.

Important Supreme Court ruling – higher debt recovery costs for businesses

On 10 June 2026, the Supreme Court (case no. III CZP 6/26) adopted a resolution which significantly alters the practice of businesses recovering debts from unreliable counterparties. The resolution concerns the lump-sum compensation for debt recovery costs provided for in Article 10 of the Act of 8 March 2013 on combating excessive delays in commercial transactions. It should be noted that this compensation amounts to 40, 70 or 100 euros, depending on the value of the monetary consideration.

For years, there has been a dispute in case law as to whether the amount of this compensation (after conversion into PLN) should be included in the value of the matter in dispute, on which, amongst other things, the amount of the court fee for the claim depends – some courts held that it should be added to the value of the matter in dispute, whilst others considered it to be an ancillary payment that should not increase the value of the matter in dispute. The latter approach was more favourable to businesses, as it meant lower costs for bringing a claim.

The Supreme Court has ruled in favour of the view that lump-sum compensation should be included in the value of the matter in dispute. This means higher court fees when pursuing claims. We are awaiting the written grounds for the ruling, which will enable us to assess more accurately its practical implications and scope of application in cases already pending.

You can read the text of the resolution here.

New requirements regarding the representation of women in listed companies

The Council of Ministers has adopted a draft bill implementing an EU directive aimed at improving gender balance on the governing bodies of listed companies. The draft stipulates that members of the under-represented gender should hold at least 33 per cent of positions on management and supervisory boards. Poland is implementing these measures after the deadline set by the European Union, which was 28 December 2024. The Act is due to come into force 14 days after its publication in the Journal of Laws. Read more here.

The government is planning changes to the regulations governing ESG reporting

On 17 June this year, a draft bill (UC155) implementing substantive amendments to the provisions on sustainability reporting was included in the Council of Ministers’ List of Legislative and Programme Work.

The project carries out the second stage of the implementation of Directive (EU) 2026/470 of the European Parliament and of the Council (EU) 2026/470 and provides for amendments to the Accounting Act and other selected legal acts, in particular regarding the reduction of ESG reporting obligations by narrowing the scope of entities subject to this obligation, simplifying the scope of disclosures and amending the rules for the certification of these reports. It is due to be submitted shortly for public consultation and inter-ministerial consultation. According to the Ministry of Finance’s plans, the Act should be adopted by the end of 2026. You can read the draft Act’s provisions here.

Simpler rules for electronic communication with shareholders

The Council of Ministers has adopted a draft amendment to the Commercial Companies Code, which is intended to reduce the red tape associated with the operation of limited companies. The draft provides for an amendment to Article 238 § 1 of the Commercial Companies Code, which currently requires written consent to be given for the electronic service of notices.

Under the proposed amendments, a shareholder’s consent to the service of notices of shareholders’ meetings by electronic means may also be given in electronic form, e.g. by email. A power of attorney to attend a meeting may also take the same form. You can read the announcement regarding the adoption of the draft here, and find out how to organise an electronic shareholders’ meeting of a limited liability company here.

The Sejm has adopted new legislation on counteracting mobbing

The Sejm has passed the government’s draft bill on counteracting mobbing, which will now be sent to the Senate. The new provisions introduce a clearer definition of mobbing, based on case law and practical experience. Mobbing will be defined as the persistent harassment of an employee, regardless of the form it takes, including via electronic means of communication.

Furthermore, the changes are also intended to help distinguish between mobbing and isolated incidents or ordinary workplace conflicts. At the same time, greater emphasis has been placed on preventive measures – employers with at least nine staff will be required to implement internal anti-bullying procedures, whilst smaller organisations will still be obliged to take action against bullying, though without the need to introduce formal regulations. You can read more about the changes here, and view the draft bill here.

🎥 Webinar series recordings: Doing Business in Poland

We invite you to watch the recordings of a four-part webinar series entitled ‘Doing Business in Poland’, from which you will learn how to set up a business in Poland.