Newsletter | September 2022

The Sejm amends the CIT Act

On 15 September 2022, the lower chamber of the Polish parliament passed a bill amending the Corporate Income Tax Act (the “CIT Act”). Based on the explanations available on government websites, the amended CIT Act introduces regulations clarifying certain existing...

Amendment to the duties of members of the management board of a Polish limited liability company

On 13 October 2022, an amendment to the provisions of the Polish Code of Commercial Companies (the "CCC") will come into force covering a number of provisions, including new obligations for members of the management board of a limited liability...

Overtime for managers

The Labour Code regulates working hours differently for those employed in a managerial position. Unlike standard employees, employees who manage people on behalf of the employer, as well as managers of separate organisational units are expected to perform work, when...

Supervisions of corporate email

Since employers have the right (and obligation) to ensure the smooth operation of the company, they may also supervise the manner in which their employees perform their duties. Such supervision specifically includes business correspondence exchanged by the employee using a...