Month: October 2025 | GWW – Legal and Tax Consultancy

Academic success at GWW

Posted on 31.31.2025 by kancelaria

We are delighted to announce that Paweł Rożyński, of counsel at GWW, has successfully defended his doctoral thesis entitled ‘Exemptions from the application of public procurement law in the electronic communications sector’.

We are proud to have another doctor among us — it is a great distinction and confirmation of the quality of our substantive work. Paweł Rożyński’s research is an important, practical voice in the discussion on the application of the Public Procurement Law in the dynamically developing electronic communications sector — with valuable conclusions for public administration and the market.
Paweł defended his thesis on 15 October 2025 at the Humanitas Academy.

What a tremendous amount of work and success, congratulations Paweł!

Translated with DeepL.com (free version)

Taxes, optimisation and the future of business – training at GWW

Posted on 28.28.202531.31.2025 by kancelaria

Taxes, optimisation and the future of business – last Thursday, our income tax expert and partner at GWW, Mariusz Tkaczyk, conducted a training session on tax changes in the coming year.

What did we talk about?

Family foundations,
changes in leasing and asset sales,
restrictions on housing relief,
lump sums and IP BOX,
Estonian CIT and new conditions.

The training was attended by entrepreneurs from Rzeszów as part of the BNI Only meeting.

Energy recovery without new excise duty obligations

Posted on 28.28.20253.03.2025 by kancelaria

According to current case law and the interpretation of Article 11(2) of the Excise Duty Act, electricity recovered through recuperation does not constitute a new volume of energy subject to taxation.

Excise duty arises only when the electricity is released by the distribution system operator, i.e. when its quantity and value are actually settled. The energy fed into the grid (recovered) is in fact the same energy that was previously consumed, so there is no new generation within the meaning of the Act.
This approach confirms the favourable position for railway companies and traction system operators who recover energy from vehicle braking.
If your company settles electricity based on the recuperation process, it is worth verifying the method of calculating excise duty and the documentation from the DSO.

Need advice? Contact our experts Sebastian Gumiela and Dominika Kamińska.

Translated with DeepL.com (free version)

New rules for determining length of service – GWW alert

Posted on 27.27.202531.31.2025 by kancelaria

New rules for determining length of service are coming – the list of periods counted towards length of service is being significantly expanded.

This affects, among other things, holidays, severance pay and notice periods.
When will the regulations come into force? What will be the deadline for employees to document their length of service? We have prepared a short explanatory document for you, explaining what needs to be recalculated, how to secure processes and regulations, and what documents will be needed by HR and personnel departments.

Link to the alert: https://lnkd.in/dGK2VrdY

If you need support in reviewing regulations, configuring HR systems or planning communication with employees, please contact Dr Joanna Łukaszczuk directly or visit https://gww.pl/.

Labour inspector as prosecutor? New powers of the National Labour Inspectorate cause concern among businesses

Posted on 27.27.202531.31.2025 by kancelaria

The government’s draft bill on collective labour agreements (Sejm document no. 1627) provides for a significant extension of the powers of the National Labour Inspectorate. For the first time, PIP inspectors will be able to act as public prosecutors in criminal cases concerning violations of collective labour agreements.
This solution raises numerous questions about the boundaries between the supervisory function and criminal prosecution and may significantly increase the risk of liability for employers.

In our latest alert, we discuss:

the scope of the new powers of labour inspectors,
the potential implications for employers and trade unions,
legal uncertainties and the practical consequences of the reform.

Link to the alert: https://tiny.pl/bq59mqp0

Legal Internship and Job Fair

Posted on 17.17.2025 by kancelaria

If you are looking for a job or internship in the legal or tax industry, remember that the Legal Internship and Job Fair will be held in Warsaw this Tuesday.

We will return to Elektrownia Powiśle with the GWW team to tell you about working at our law firm from the perspective of a junior, associate, solicitor, trainee, as well as those who return to us after a break.

Our team will talk about what it is like to work at GWW, what we value most, and why it is worth developing your career with us. This is the best opportunity to get to know our company from the inside.

Come and visit our stand!

21 October, 10:00-17:00
Elektrownia Powiśle

National Scientific Conference on Tax Law

Posted on 17.17.2025 by kancelaria

We had the pleasure of participating in the National Scientific Conference on Tax Law in Zakopane (10–11 October 2025).

On Saturday, our expert Łukasz Koba gave a lecture entitled: ‘Transfer pricing adjustments in income taxes based on selected administrative court rulings.’ We would like to thank the organisers, the Tax Law Scientific Association, for the invitation and the substantive discussion. See you at future events!

Promotions and returns – strengthening the VAT tax advisory team

Posted on 16.16.202516.16.2025 by kancelaria

We have some great news from Zdzisław Modzelewski’s VAT team.

Tax advisor Angelika Dahms, LL.M., has been promoted to counsel and will be leading the team – congratulations! Monika Lewińska is rejoining the team as an associate – we are delighted to have her back and to be strengthening our VAT expertise together.

Angelika provides ongoing advice to clients, mainly from the financial, logistics, manufacturing and cultural sectors. She has been working in taxation for 13 years, has experience in VAT compliance, and conducts VAT audit and due diligence projects. She also represents clients before tax authorities and administrative courts.

Monika provides ongoing services and support to businesses in the area of indirect taxes, with a particular focus on goods and services tax. She serves clients from the financial, banking, trade and distribution industries, for whom she prepares draft tax opinions and analyses as well as procedural documents. She handles the VAT settlements of foreign entities registered for VAT purposes in Poland. She has over 10 years of experience in taxation. Monika returned to us after a 1.5-year break, during which she worked on VAT compliance and participated in numerous VAT due diligence projects, with particular emphasis on real estate companies.

Private Client Newsletter – Family Foundations | 2/2025

Posted on 15.15.2025 by kancelaria

New interpretations, rulings and practical guidance for family foundations

In the latest edition of our newsletter on family foundations, we have included analyses and practical conclusions from recent decisions by tax authorities and courts:

Sale of shares by a family foundation – discussion of the latest opinions of the Head of the National Revenue Administration and the conditions under which such a sale falls within the scope of permitted economic activity.
Foreign currency trading – limits on permitted operations and tax consequences following the ruling of the Provincial Administrative Court in Krakow.
Transfer pricing in family foundations – when is there a documentation obligation and how to avoid the risk of sanctions.
Each topic is presented on the basis of current interpretations, case law and market practice – with specific conclusions for foundation managers.

The newsletter is available at: https://newsletter.gww.pl/alert/Newsletter_Private_Client_2025-08-13.pdf