Newsletter | Summer 2022

Withholding tax in 2022

Under the laws binding in 2022, where the aggregate value of payments made to an affiliated entity exceeds PLN 2 million in any tax year, the tax remitter is required to withhold, on the payment date, a flat rate income...

Polish Deal 2.0 – what is changing?

The Act Amending the Act on Personal Income Tax has been signed by the President and became effective as of 1 July 2022. The Act modifies the amendments introduced by Polish Deal 1.0, reducing the tax complexity to a certain...

Termination of Employment Relationships due to Redundancy or the Elimination of the Position

The economic situation often forces businesses to take measures aimed at cutting costs. With budgets being squeezed, employers might be looking to reduce headcount. However, an employer who has decided to downsize must carry out layoffs in compliance with the...

Sobriety at Work

What can an employer do if an employee reports to work drunk? First of all, the employer must not allow an employee to perform their job while drunk, including an employee who is unfit for work as a result of...

Physical Defects in Real Property

It sometimes happens in conveyancing that the actual area of the land or property differs from the area initially declared by the owner, or even from the area registered in the official documents (the land and mortgage register or the...