Newsletter No. 1 | 2025

Real estate tax 2025 – key changes

A significant amendment to the Act on Local Taxes and Fees came into force from 1 January 2025. This amendment aims to clarify the definitions of the key terms – ‘building’ (budynek) and “non-building structure” (budowla) – without having to refer to regulations outside the tax law. In addition, the legislator has clarified the catalogue of objects classified as non-building structures, taking them into account directly in the tax regulations.

The statute of limitations for claims under a contract for a specific work vs. a request for an amicable settlement attempt

A contract for a specific work (Polish: umowa o dzieło) is one of the most common forms of cooperation, particularly in sectors such as construction, art or IT. Under such a contract, one party – the contractor – undertakes to complete a specific work, while the other party – the client – is required to accept it and pay the agreed compensation. It is worth bearing in mind, however, that the rights under a contract for a specific work are not unlimited in time.

Transparent Working Conditions Directive – Major Changes to the Labour Market

The EU Pay Transparency Directive 2023/970 of 10 May 2023 (the “Pay Directive” or the “Equal Pay Directive”) is a landmark solution for the labour market. Although Member States have to implement the provisions by 7 June 2026, many employers are already expressing concerns about the implementation of the new regulations into the Polish legal order. What changes does the directive bring and how will it affect the labour market?

Financial credibility of counterparties – where to look for reliable information?

In the business world, the ability to assess the payment credibility of trading partners is crucial for the financial stability of companies and institutions. Businesses today have access to a number of tools to verify the financial condition of counterparties and their debt history.