Limited Liability Company in Poland – how best to pay out profits?

For Polish Why a limited liability company? The limited liability company is the most popular form of conducting business in Poland. This is hardly surprising. This business form allows for the limitation of the entrepreneur’s financial liability (the partner is not liable with his/her private assets), can be established with a low financial outlay (the…

Does the reason for termination without notice have to be precise? The latest ruling of the Supreme Court

Does the reason for termination without notice have to be precise? The latest ruling of the Supreme Court Any decision to terminate a contract without notice can have serious consequences, both for the employer and the employee. However, the latest ruling of the Supreme Court (II PSK 103/23) is a step towards an interpretation favorable…

Posting of third-country drivers – new regulations, questionable control

In August 2023, regulations on the posting of drivers in road transport came into force, which were supposed to bring the standards of the Polish transport market, in line with EU conditions through the implementation of Directive (EU) 2020/1057 of the European Parliament and the Council of July 15, 2020. While these regulations were supposed…

CJEU and the posting of Ukrainian citizens to the Netherlands

On June 20, 2024, the Court of Justice of the European Union (CJEU) considered a preliminary ruling request from the District Court of The Hague (rechtbank Den Haag) in a case (C-540/22) on the compatibility of Dutch legislation with the freedom to provide services in the EU. The case concerned the need for an additional…

Posting of Ukrainian nationals to the Netherlands and additional residence permit according to the CJEU

On 20 June 2024, the Court of Justice of the European Union considered a reference for a preliminary ruling from the rechtbank Den Haag (The Hague District Court) in a case (C-540/22) on the compatibility of Dutch law with the freedom to provide services in the European Union resolving the issue of the permissibility of…

Changes to tax interpretation in Poland planned for 2024 – what implications for businesses?

In June this year, the Ministry of Finance prepared an amendment to the Tax Ordinance, which is to introduce changes concerning, among other things, tax interpretations. The novelties are intended to come into effect from 1 July 2024; the bill is currently undergoing consultation. The biggest changes are to relate to application fees, the validity…

New regulations for entrepreneurs in Poland – a simplification package for entrepreneurs from 2024?

On 10 July this year, the Council of Ministers adopted a draft law amending certain laws to improve the legal and institutional environment for entrepreneurs. The amendment was prepared by the Ministry of Development and Technology. The proposed amendment went to legislative work in the parliament on 19.07.2023. According to plans, the amendment will be…