TGC Corporate Lawyers Legal review – May 2025

Newsletter – changes in law regulations. May 2025

Posting of workers in the EU – what facilities will the EU e-Declaration portal provide?

The European Commission is working on creating a new e-Declaration system. It is to facilitate the sending of posted workers abroad within the European Union. An element of the system is also to be an electronic social security card, which will allow to avoid the previous irregularities related to A1 certificates and will streamline inspections.

Read the article to learn more about planned solutions.

Family foundation – a tool for succession and protection of business assets

Introduced in May 2023, the family foundation has quickly gained popularity among Polish entrepreneurs, becoming the answer to their long-standing concerns about the future of their companies and the security of their assets. More than 2,200 registered foundations indicate a strong demand for a stable succession planning and risk protection tool.

Find out what a family foundation is and what benefits it offers.

Invoicing in KSeF – all companies in Poland covered by 2027

Polish companies will gradually switch to electronic invoicing from 1 February 2026. The reform has been delayed, but the Ministry of Finance has confirmed the timetable for its introduction.

Electronic invoicing will be compulsory from 1 February 2026 for companies with a turnover of more than €45 million, and from 1 April 2026 for all others, except for micro-companies, which have time to comply until 1 January 2027.

Read the article with the comment on KSeF by our expert Piotr Dudek, Director of the New Technologies, Defence & Aerospace Department at TGC, in Les Echos.

Deregulation acts – work in progress

On 20 May 2025, the Council of Ministers adopted the third deregulation package, created in cooperation with the Ministry of Finance, to further simplify regulations and procedures for Polish business. Key changes include more lenient tax refund rules for investors operating within PSI and SSE, simplified bureaucracy for general partnerships (no more annual filing of information on partners if their composition has not changed) and greater security for tax capital groups. The package also introduces a simplified inheritance and donation tax, acceleration of restructuring and bankruptcy proceedings thanks to easier access to bank information for receivers and administrators, and easier mergers of investment funds. Some of the provisions will come into force on 1 January 2026 and some 14 days after publication in the Journal of Laws.

For more information, see the communication from the Ministry of Finance.

E-delivery – draft amendment bill

The Ministry of Digitalisation is working on an amendment to the e-Delivery Act, which aims to improve digital communication in Poland. The draft, currently on the list of legislative works of the Council of Ministers, envisages easier creation of an address for e-Delivery (ADE), better integration of systems such as KRS, CEIDG and REGON, as well as clearer rules for counting delivery deadlines. Important changes also include the integration of the service of qualified electronic delivery (PURDE) with the mObywatel application, the verification of paper consignments in the hybrid delivery service (PUH) and the introduction of the Catalogue of Public Entities (KPP). There is also a transitional period for ePUAP until 1 October 2029 for the exchange of correspondence between public entities. The adoption of the draft by the Council of Ministers is planned for the third quarter of 2025.

You can find out more about the project here.

Draft bill on third-country contractors

Work is underway on the final draft of the bill amending the Public Procurement Law and the Act on Concession Contract for Works or Services (UC88). The aim of the draft is to implement into Polish law the judgments of the Court of Justice of the European Union of 22 October 2024 (C-652/22) and 13 March 2025 (C-266/22).

According to these judgments, contractors from third countries that are not bound to the European Union by an international agreement guaranteeing reciprocal access to the public procurement market, i.e. primarily those from Turkey, China and India, are not guaranteed access to the EU public procurement market. The contracting authorities in the EU will be able, inter alia, to introduce additional criteria, limit the participation of such entities in tendering procedures or reject their bids. This means that while non-EU economic operators can still formally bid for contracts, EU contracting authorities will be given effective instruments to limit their presence on the market and favour economic operators from member states.

You can read the full text of the bill and the explanatory memorandum here.

Webinar: Doing Business in Poland 2025

Join our live webinar “Doing Business in Poland 2025” to discover how to successfully establish your company, branch, or operations in one of Central and Eastern Europe’s most dynamic markets. Learn about the legal, tax, accounting, and employment essentials that every investor and entrepreneur should know before entering the Polish market.

Place: Online
Date: 12 June, 2025, 11:00 – 12:00

Webinar: Pay transparency – new obligations for employers

Please join us for a webinar organised by TGC Corporate Lawyers, during which we will discuss the objectives and purposes of the new EU Directive, explain what the pay gap is and give an overview of employers’ obligations to address it. We will also highlight the potential consequences that employers may face for failing to meet these obligations.

Place: Online
Date: 26 June 2025, 11:00 – 11:45

HR Breakfast: How to prevent discrimination and mobbing at work?

In a rapidly evolving legal landscape, every employer must ensure that their actions comply with current regulations — not only out of obligation but also out of care for their employees.
Join the meeting during which we will present a practical guide on how to recognize signs of discrimination, effectively counteract mobbing, and implement preventative measures before issues arise.

Place: Office House, Wronia 10, Warsaw
Date: 17 June, 2025, 9:30 – 11:00