Entrepreneurs’ work at home versus the pandemic and taxes

Due to the state of the pandemic and the introduced restrictions, many entrepreneurs moved the place of the actually performed work from their office or the contractor’s or client’s seat to their homes. The result of the above is usually the necessity to bear higher expenses for the conducted business activities on one’s own. Read more »

AML changes are already in force

On May 14, 2021, an amendment to the Act on Counteracting Money Laundering and Terrorism Financing entered into force. This is the result of the need to implement the EU AML V directive. Read more »


In response to the legal question presented by the Financial Ombudsman in the application of October 19, 2020, the Supreme Court consisted of seven judges, after examining the legal issue in the case III CZP 6/21 in the Civil Chamber, on May 7, 2021, adopted a resolution with the following content:... Read more »

Complications of changing the legal form of limited partnerships

On 1 January 2021, an amendment to the tax law came into force, pursuant to which limited partnerships and certain general partnerships become new CIT taxpayers.  Read more »

Requirements for justifying a cassation appeal

On February 24, 2021, the Supreme Administrative Court in the case no. I OSK 2880/20 dismissed the cassation appeal, pointing out that it was not subject to consideration, because the charges contained therein are ineffective. Read more »

Favourable judicature for entrepreneurs regarding demurrage

A year ago, on March 8, the Act of March 2, 2020 on special solutions related to the prevention and combating of COVID-19, other infectious diseases and the crisis situations caused by them entered into force.  Read more »

Epidemiological Restrictions versus Entrepreneurs in Courts

The prolonged time of the state of epidemic, including the restrictions regarding business activity constitute an incentive, and sometimes the only solution for entrepreneurs who more and more often decide to pursue their claims in court. The legal bases of the introduced restrictions undoubtedly facilitate that. Read more »

Will the simplified restructuring procedure stay with us for a long time?

The simplified restructuring procedure, although similar to the existing regulations on the procedure for approval of the arrangement, as being faster and more informal, quickly gained popularity among entrepreneurs. Read more »
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