Month: October 2025

Poland has quietly evolved into one of Europe’s most dynamic business destinations. With strong economic fundamentals, a skilled workforce, and strategic access to the EU market, 2025 is shaping up to be the year global investors double down on Poland. Here’s why.

A Stable Economy in an Uncertain Europe

While many European economies are still recovering from post-pandemic slowdowns and inflationary pressure, Poland stands out as a model of stability.

According to forecasts from the European Commission, Poland’s GDP growth remains among the highest in the EU, fueled by strong domestic demand, digital innovation, and record levels of foreign direct investment (FDI).

The country’s low public debt, resilient banking sector, and steady currency (PLN) provide confidence to investors seeking predictability in a volatile European landscape.

Strategic Location at the Heart of Europe

Poland’s geographical position has always been one of its greatest strengths. Sitting between Western and Eastern Europe, it serves as a logistics and manufacturing hub for companies targeting both EU and non-EU markets.

With modern infrastructure, including highways, airports, and logistics parks, Poland offers smooth connectivity to Berlin, Prague, and the Baltic ports. It’s no surprise that major global players like Amazon, LG, and Intel have expanded their operations here.

Competitive Labor Costs and Skilled Workforce

Poland’s workforce combines high productivity and strong technical education with still-competitive labor costs compared to Western Europe.

Over 40% of young adults hold university degrees, with many specializing in STEM fields (engineering, IT, and finance).

For investors in IT outsourcing, R&D, fintech, and manufacturing, this balance of quality and cost makes Poland one of the most attractive hiring destinations in the EU.

A Thriving Technology and Innovation Scene

In recent years, Poland has become Central Europe’s tech powerhouse.

Cities like Warsaw, Kraków, and Wrocław host vibrant startup ecosystems, attracting both venture capital and corporate investors.

Government programs such as “Polish Investment Zone” and R&D tax incentives encourage innovation, while tech clusters in AI, gaming, cybersecurity, and renewable energy continue to expand.

💡 Poland now ranks among Europe’s top five countries for IT talent availability — a key factor driving long-term digital investment.

Business-Friendly Environment and EU Access

Poland’s EU membership provides full access to the single market of over 440 million consumers, while maintaining competitive tax incentives for foreign businesses.

The corporate income tax (CIT) rate remains moderate, and companies benefit from reliefs like the IP Box (5% rate) and research & development deductions.

Poland has also simplified company registration procedures, allowing foreigners to establish a business fully online through the national eKRS system.

Rising Sectors: Green Energy, Logistics, and Real Estate

Investors looking ahead to 2025 will find particularly strong momentum in:

Renewable energy and green tech – driven by EU decarbonization targets and local investment grants.
Logistics and warehousing – fueled by nearshoring trends and e-commerce growth.
Commercial and residential real estate – stable yields and growing demand in major Polish cities.

These industries represent long-term growth opportunities supported by both government policy and private sector innovation.

Government Incentives for Foreign Investors

The Polish Investment Zone (PIZ) offers income tax exemptions for companies starting or expanding operations in designated regions.

In addition, programs like R&D relief, grants for high-tech projects, and EU structural funds make Poland highly competitive in attracting foreign capital.

For investors prioritizing sustainable, scalable growth — Poland offers both financial and operational advantages unmatched in the region.

Poland’s Momentum in 2025: What’s Next?

Poland’s business climate has matured — it’s no longer an “emerging” market, but a modern EU economy offering reliability, profitability, and innovation.

With an expanding middle class, improving infrastructure, and forward-looking government policies, the country is well-positioned to remain Europe’s investment hotspot for years to come.

Need Help Entering the Polish Market?

Setting up a company, managing taxes, or navigating Polish regulations doesn’t have to be complicated.

👉 Need legal or tax assistance for your investment in Poland? Contact our team today— we help foreign investors establish and grow their business with full compliance and confidence.

CJEU Judgments on the Liability of Company Directors

In 2025, the Court of Justice of the European Union (CJEU) delivered two judgments in cases C-277/24 (Adjak) and C-278/24 (Genzyński) concerning the liability of company directors for a company’s tax arrears.

Both rulings strengthened the procedural rights of directors, emphasizing the need for an individual assessment of fault, the right to an effective defense, and the limitation of automatic enforcement of tax liabilities.

Judgment in Case C-277/24 (Adjak)

This judgment was issued in response to a preliminary question from the Voivodeship Administrative Court in Wrocław, which was examining the case of a former company president who had been refused participation in the company’s tax proceedings regarding VAT settlements.

In Poland, members of management boards are jointly and severally liable for a company’s tax obligations incurred during the period they held office.

Such liability arises when tax irregularities are found, enforcement against the company’s assets proves ineffective, and the management board failed to file for bankruptcy within the statutory deadline.

One of the main issues for directors is that, in proceedings concerning joint and several liability, they have no procedural right to challenge the tax authority’s findings made in prior assessment proceedings against the company.

They also cannot participate in those proceedings as parties.

In its judgment, the CJEU held that refusing a person who may potentially be held jointly liable for a company’s tax debt participation in the company’s tax proceedings does not, in itself, breach EU law.

However, a violation of EU principles would occur if the director were denied the opportunity, in subsequent liability proceedings against them, to challenge the factual and legal findings made by the tax authority in the earlier proceedings against the company.

In other words, the CJEU emphasized that a company director must have an effective opportunity to challenge the findings concerning the company’s tax arrears, even if they were not a party to the original tax assessment proceedings.

Judgment in Case C-278/24 (Genzyński)

In the Genzyński case, the CJEU ruled that the national mechanism imposing joint and several liability on current or former company directors for tax debts incurred during their term of office is compatible with EU law.

However, the Court set out several key guidelines that must be observed when applying the national provisions on directors’ liability for corporate tax debts.

Fault in failing to file for bankruptcy must be assessed individually; it cannot be presumed automatically from the fact of liability.
Liability depends, in particular, on the director (current or former) being able to prove that the bankruptcy petition was filed in due time or that the failure to file was not attributable to their fault, provided that they can demonstrate that they exercised due diligence in managing the company’s affairs.
The argument that the State Treasury (tax office) is the company’s only creditor cannot be relied upon as a defense by directors.

The judgment in C-278/24 (Genzyński) affects ongoing proceedings in which directors will now have the possibility to invoke due diligence in managing the company and justify the failure to file for bankruptcy as a valid defense.

This thus provides an additional means of protecting their rights in liability proceedings.

What Do the CJEU Rulings Change?

At this stage, no legislative amendments have been introduced.

However, in response to the CJEU rulings, the Minister of Finance and Economy issued on 29 August 2025 the General Interpretation No. DTS2.8012.5.2025, clarifying how Article 116 of the Polish Tax Ordinance (Ordynacja podatkowa) should be applied.

Under this provision, members of the management board of a capital company are jointly and subsidiarily liable with all their personal assets for the company’s tax arrears incurred during their term of office.

A director can be released from such liability if they:

indicate company assets from which enforcement can cover the arrears, or
prove that the bankruptcy petition was filed on time, or that the failure to file was not their fault.

The CJEU confirmed that the Polish provisions are consistent with EU law, provided they are interpreted correctly.

The key consequences for company directors are:

Right to challenge the tax authority’s findings regarding the company’s arrears – the director may contest factual and legal findings, though not the company’s own final decision.
Right of access to the company’s case file – limited only to the materials necessary for their defense in liability proceedings.
Right to demonstrate lack of fault in failing to file for bankruptcy – a director may be released from liability if they exercised due diligence and the failure was caused by objective obstacles.

What Does This Mean in Practice for Directors?

The interpretation emphasizes that a director is liable only to the extent that they had actual control over the company’s affairs.

The right of defense does not entail repeating the entire tax proceedings against the company — it concerns only challenging findings directly affecting the director’s liability.

The presumption of a director’s fault in relation to the company’s tax arrears remains strong but rebuttable — it is possible to avoid liability by proving that due diligence was exercised.

For Entrepreneurs and Company Directors, the New Interpretation Means:

the need for careful documentation of management decisions and actions within the company,
preparedness for potential personal financial liability for the company’s tax arrears,
and the ability to actively exercise defense rights and raise objections in liability proceedings.

In practice, the interpretation increases clarity and legal certainty for company directors, outlining how to effectively defend themselves against liability for a company’s tax debts.

Why Poland is the New Investment Hotspot in Europe (2025 Edition)?