Newsletter – changes in regulations and interesting decisions – September 2023.
On the last day of August, an amendment to the Act on Tax on Civil Law Transactions came into force regarding the exemption from civil law transaction tax when buying the first apartment or house. The exemption applies to the purchase of:
Natural persons who before or on the date of sale were not entitled to any of these rights or a share in these rights acquired by inheritance and not exceeding 50% are entitled to exemption. The notary will verify whether the buyer of the property is entitled to exemption. It is the notary who is responsible for collecting the tax on civil law transactions. Thanks to the change, buyers of the first residential property have a chance to save up to several thousand zlotys, depending on its value.
On 22 September 2023, an amendment to the Code of Civil Procedure (CCP) in matters related to employment law came into force. The amendment introduces changes in proceedings for reinstatement to work and for declaring termination of an employment contract as ineffective. According to the new regulations, if the court finds the termination of the employment contract to be ineffective or the employee is reinstated to work, the court is obliged to impose on the employer the obligation to continue to employ the employee until the final conclusion of the proceedings. The court does this at the request of the employee.
The amendment to the CCP also grants new rights to employees subject to special protection against termination of employment with or without notice. These people include:
These employees at any stage of the proceedings for declaring termination as ineffective or for reinstatement to work may apply to the court for security in the form of continued employment until the final conclusion of the proceedings. The court is obliged to grant the application if the claim of an employee subject to special protection is justified.
On 15 September 2023, an amendment to the Commercial Companies Code (CCC) introduced changes in the conversion processes of companies (mergers,
The amendment introduces, among other things, a new form of division by separation. Such division is intended to transfer part of the assets of the company being divided to an existing or newly formed company for the shares in the recipient company or companies or newly formed companies which the company being divided takes over.
Selected changes in the conversion processes:
Although the new regulations are aimed at facilitating conversion processes, time will tell whether the amendment will not increase their formalisation. However, the changes should have a positive impact on the integration of companies within the EU single market.
In September, the President signed the Act of 16 June 2023 amending the Geological and Mining Law and certain other acts, which is intended to implement the recommendations of the Supreme Audit Office after inspection, regarding the selection of strategic mineral deposits along with the introduction of mechanisms to secure the possibility of their exploitation. The main assumptions of the Act are to increase the protection of deposits by introducing a definition of a strategic deposit, introduce new rules on energy and climate transformation and new powers of mining supervisory authorities.
From 13 September, new rules for setting up business have been in force in connection with the entry into force of the Regulation of the Minister of Finance concerning templates of documents related to registration for value added tax. The aim of the changes is to simplify and speed up the process of setting up a business.
Currently, an entrepreneur can submit a VAT-R registration application without providing a NIP number. Before, it was necessary to have a NIP number to submit VAT-R form. The form is now submitted together with the registration application to CEIDG (Central Register and Information on Business Activity). On the basis of these documents, the competent head of tax office will assign a NIP number. The process of setting up a business is now limited to submitting CEIDG-1 and VAT-R forms via CEIDG or using the mObywatel application.
In connection with the entry into force of Regulation of
7. Webinar: E-delivery for commercial companies – how to prepare for the new obligation?
The use of electronic delivery service will soon become mandatory for commercial companies. Although the transition to e-delivery will facilitate and accelerate communication with administrative authorities, the implementation of the new obligation may be a challenge for many businesses. We encourage you to watch a recording of our webinar on how to prepare for the implementation of electronic delivery in organizations.
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