TGC Corporate Lawyers Legal review – March 2026

Newsletter – changes in law regulations. March 2026

The Act on the National Labour Inspectorate is awaiting the President’s signature

On 12 March 2026, the Senate passed the bill on the so-called reform of the National Labour Inspectorate, which had previously been passed by the Sejm. The bill is currently awaiting the President’s signature. The most significant change is that the National Labour Inspectorate will be granted the power to convert apparent civil law and B2B contracts into employment contracts by means of an administrative decision. The employer will have the right to appeal against this decision to the labour court within 30 days. The Act also introduces a so-called fast-track procedure for the court to consider appeals against decisions within 30 days.

The Act also provides for the possibility for an employer to request an individual interpretation from the Chief Labour Inspector, the purpose of which is to clarify how labour law provisions should be applied in determining whether a specific legal relationship meets the criteria for an employment contract. The National Labour Inspectorate will acquire these new powers three months after the date of the Act’s publication.

The full text of the Act is available here, and you can also read about the reform here.

The National Cybersecurity System Act has been published

On 2 March 2026, the Act of 23 January 2026 amending the Act on the National Cybersecurity System and certain other acts was published in the Journal of Laws. The Act implements the EU’s NIS 2 Directive on cybersecurity, extending cybersecurity obligations to new sectors of the economy, such as wastewater management, postal services, and the production and distribution of food and chemicals.

The new regulations require the so-called key and important entities to strengthen their cybersecurity through assessing their resources assets, new procedures and staff training. The measures are to be proportionate to the size of the company. Sector-specific CSIRT teams will oversee security, offering technical and expert support in the event of vulnerabilities or attacks being detected.

Businesses operating in the sectors covered by the Act face severe financial penalties for non-compliance with the new regulations. The amount of the fines depends on the entity’s classification and may be as high as €10 million in the case of key entities. The Act comes into force one month after its publication.

The text of the Act you can find here.

Making it easier to set up and run a business – the Sejm backs new measures

The Sejm has passed a bill aimed at introducing measures to simplify the process of setting up and running a business in Poland. The amendment provides, amongst other things, for the option to set up a business via the mObywatel app. Furthermore, entrepreneurs operating within civil law partnerships will no longer need to submit separate applications to the Social Insurance Institution (ZUS), the tax office and the Central Statistical Office (GUS), as they will benefit from a new ‘one-stop shop’ facility for civil law partnerships.

The draft bill sets out four separate dates for the entry into force of the various provisions:

• 6 months from publication – the basic date of entry into force for most provisions,
• 7 days from publication – the launch of the legal basis for submitting applications to CEIDG via the mObywatel app,
• 1 November 2026 – first phase of digitisation (applications to start a business online only),
• 1 November 2028 – second phase of digitisation and the introduction of a ‘one-stop shop’ for civil law partnerships.

On 13 March 2026, the bill was submitted to the President for signature. You can read the text of the bill and find out more about the legislative process here.

EU Inc. – a new corporate model for the entire European Union

EU Inc. is a single and voluntary form of business organisation within the European Union, providing an alternative to the dozens of different types of companies that exist in the Member States. Entrepreneurs and company founders will be able to register an EU Inc. within 48 hours, at a cost of less than €100 and with no minimum share capital requirements. Procedures will be simplified as much as possible thanks to the ‘once-only’ principle via an EU interface linking national registers, which will eventually lead to the creation of a central EU register. These companies will automatically be issued with tax and VAT identification numbers without having to resubmit documentation, and all corporate processes will be carried out digitally by default throughout the entity’s entire period of operation.

It should be emphasised that the proposal does not interfere with national labour or tax laws. The initiative is to take the form of a regulation introducing harmonised corporate rules, and the European Commission expects the European Parliament and the Council to reach an agreement on this matter by the end of 2026.

You can read more about the proposed solution in the European Commission’s press release here.

Family foundation – what changes to the regulations are being considered?

Family foundations have become a key succession planning tool for Polish entrepreneurs, but recent months have raised significant questions about their future. The completed pre-consultations at the Ministry of Development and the first bankruptcy court rulings shed new light on this institution. Should a foundation be solely a succession tool or an active centre for capital building?

Read the article by our expert, Grzegorz Witczak, and learn more.

Employment contracts notice periods – how to avoid mistakes?

Correctly determining the notice period is a step towards safely separating from an employee. While the Labour Code may seem clear, much depends on details such as the length of service, the calculation of the termination date, or the effects of recent changes to contracts of mandate. Meanwhile, improper termination of an employment relationship can lead to costly lawsuits.

Read the article by our expert, Piotr Kryczek, and find out, amongst other things, what notice periods apply to different types of contracts and why a notice of termination handed over whilst an employee is on holiday may be challenged in court.

Liability of shareholders in a Limited Liability Company

In a limited liability company, it is not the shareholders who are liable for the company’s obligations, but the company itself – as a separate legal entity. However, there are exceptions to this rule. Our expert, Paulina Bereda, explains the specific liability rules applicable to company shareholders in her latest article. Read the article.

Implied warranty and guarantee in the construction works contract

Construction works represent a significant cost for investors, yet unfortunately they are not always performed professionally, i.e., in accordance with technical knowledge, engineering practice, or the design. They are also often completed much later than specified in the contract. Read the article by our experts and learn more.

AI in the company: responsibility of the management and employees 

We invite you to watch a recording of the webinar, during which we discussed how to manage artificial intelligence responsibly from the perspective of HR, compliance and the Board. If your organisation is asking questions such as: “Can employees use ChatGPT at work?”, “What data is secure?”, “Who approves AI tools?” – then this recording is for you.