Newsletter | December 2022

Tax on shifted profits

Provisions on shifted profits have been in force since 1 January 2022. They were intended to replace the previous regulations limiting the costs that could be incurred for the benefit of a related party (Article 15e of the CIT Act)....

Remote Work in the Labour Code

One of the most significant labour law changes in 2023 in Poland will be the comprehensive regulation of remote work, which has become extremely popular in the wake of the COVID-19 pandemic. Remote work has become a permanent feature of...

A company’s commercial representative – a few words about a proxy holder

In the course of running a business, it may be necessary to involve a person whose powers are similar to those of a person holding a leading position in the company. A written power of attorney is usually granted for...

Absence from work – how should an employee proceed?

Absences from work fall into two main categories – excused and unexcused (unauthorised). There are many reasons why an employee may be absent from work, including holidays, illness (a L4 sick leave) or donating blood. All these examples relate to...

Hungarian company created for the purpose of a cross-border merger

According to the Hungarian Act CXL of 2007 on Cross-border Mergers of Limited Liability Companies, it is possible to set up a special limited liability company with its registered office in Hungary specifically for the purpose of cross-border mergers. Below...