TGC Corporate Lawyers Legal review – September 2026

Newsletter – changes in law regulations. September 2026

Working via digital platforms – new obligations for entrepreneurs

The government has drawn up a draft bill to transpose the EU Directive on platform work. Member States are required to transpose the Directive by 2 December 2026, and although the draft transposition bill is currently going through the legislative process, it is worth starting to prepare for the new obligations well in advance.

Read the article by our expert, Piotr Kryczek, to find out what obligations may lie ahead for businesses, digital platforms and entities working with contractors, and take a look at our practical checklist.

Greenwashing – new regulations with a later implementation date?

The draft legislation on combating greenwashing is still being considered by the Sejm and has not yet completed the legislative process. As part of the work on the draft, the date from which the new requirements for businesses will apply has been postponed from 27 September 2026 to 27 September 2027. Provided the legislation is adopted in this form, companies will gain additional time to review their environmental claims, product labelling and marketing communications in light of the new rules.

You can find out more about the progress of the Sejm’s work and the content of the draft bill here.

CEIDG is moving online. Important deadlines for business owners

From 1 November 2026, it will only be possible to set up a business online – via Biznes.gov.pl or the mObywatel app. The next stage of digitalisation will take place on 1 November 2028. Then the electronic system will also cover other applications to the CEIDG, including those relating to changes to details, suspension, resumption or closure of a business, and an electronic ‘one-stop shop’ will be launched for civil partnerships. You can read the text of the Act here.

De minimis aid – less paperwork for businesses from 2028

The Government has adopted a deregulation bill under which, from 1 January 2028, companies applying for de minimis aid will no longer be required to submit certificates or declarations regarding support previously received. The data required to verify the aid will be available directly from new central registers, which is intended to simplify procedures and reduce red tape for businesses. A transitional period has been provided for until the end of 2027 to allow for the preparation of the registers and the inclusion of information on aid granted between 2025 and 2027. You can view the draft bill here.

CJEU: conversion of a limited partnership into a general partnership without payment of stamp duty

The CJEU ruled in Case C-197/25 that the conversion of a limited partnership into a general partnership cannot be subject to civil law transaction tax if there is no actual increase in capital as a result. The judgement may be of significant importance to companies that have paid civil law transaction tax in connection with similar conversions, opening up the possibility of reviewing their tax returns and, where applicable, claiming a refund of any overpayment. You can read the judgement here.

KRS registration after PKD 2025 changes. Why a PKD code alone may no longer be sufficient

Businesses adapting their activities to PKD 2025 should pay attention not only to selecting the correct code, but also to its level of detail; in public registers, the business activity should be specified at subclass level. The transition period ends in 2026, so it is advisable to verify the data in the KRS, CEIDG and REGON registers, as well as the provisions of articles of association and statutes, in good time to minimise the risk of errors during the subsequent automatic reclassification.

Read the article by our expert, Paulina Bereda, and find out how to properly prepare your business for the changes to the PKD 2025 classification and avoid mistakes when registering with the KRS.

The CRBR will no longer be fully public. What will change for businesses?

The Government has adopted a draft amendment to the AML regulations (UC75), under which, from 1 October 2027, public access to beneficial ownership data in the CRBR will be restricted. Certain entities will have to demonstrate a legitimate interest in order to gain access to the information. For businesses, this may make it more difficult to quickly verify the ownership structures of their counterparties, thereby increasing the importance of other sources of information and properly prepared due diligence procedures.

Familiarise yourself with the project’s objectives and find out how the planned reduction in CRBR transparency might affect the verification of counterparties and the security of transactions.

What can constitute a contribution to a limited liability company? Cash and in-kind contributions in practice

Shareholders may subscribe for shares in a limited liability company (sp. z o.o.) either by making a cash contribution or by making a contribution in kind, which may include, amongst other things, property, a car, a claim or transferable intellectual property rights; however, it may not consist of labour or the provision of services. Particular attention must be paid to the correct valuation of a non-cash contribution, as significantly overvaluing it may result in liability on the part of the shareholder and, in certain cases, also on the part of members of the management board.

Read the article by our expert, Anna Szczerba, and find out what can constitute a capital contribution, how to value it correctly, and what to look out for when making a capital contribution to a limited liability company.

Webinar video: Pay transparency without the chaos. What should HR do today? 

Pay transparency is not just a legal obligation; it is also a change that will affect recruitment practices, pay policies, the day-to-day work of HR departments, and pay budgets. Watch the recording of a webinar, during which our experts explained how to prepare your organisation for the implementation of pay transparency.