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Author: kancelaria

New regulations on transparency of remuneration in the recruitment process

Posted on by kancelaria

From 24 December 2025, recruitment rules will change.

The amendment to the Labour Code introduces the obligation to disclose remuneration at the job advertisement stage. It also changes the way advertisements are formulated – they must be gender-neutral and free from any suggestions regarding the preferred gender of the candidate.

What does this mean for employers?

  • the need to review work and remuneration regulations,
  • update job titles,
  • adapt the recruitment process to the new requirements,
  • and prohibit asking candidates about their previous earnings.

This is the last moment to prepare your company for the upcoming changes.

An analysis with recommendations from expert Dr Joanna Łukaszczuk can be found at: https://tiny.pl/jmj-mwx5

 

LABOUR LAW NEWSLETTER – collective labour agreements under new rules

Posted on by kancelaria

What has been happening in labour law over the last month? What is being discussed? What changes have taken place and what are the courts saying?

In the November issue:

  • Collective labour agreements under new rules
  • Amendment to the Act on Foreigners passed
  • Does an employer have to provide information to a trade union?
  • Attendance bonus in practice – conditions, regulations, risks
  • Employers have the right to familiarise employees with their duties verbally and via the intranet

We invite you to read the latest issue of the GWW Labour Law Newsletter: https://lnkd.in/d-UWs-xG

 

Political agreement on abolishing the €150 threshold for e-commerce shipments – changes as early as 2026?

Posted on by kancelaria

The political agreement of 13 November 2025 accelerates the end of the EUR 150 threshold for e-commerce shipments – EU institutions announce a temporary customs collection mechanism as early as 2026, ahead of the launch of the EU Customs Data Hub in 2028.

At the same time, it should be remembered that the EUR 150 threshold still applies today, and the agreement itself does not yet have the status of a legal act amending Regulation 1186/2009 – the adoption and publication of the relevant regulation in the Official Journal of the EU will be crucial.

Customs expert Rafał Wojciechowski shows what this change means for e-commerce platforms, importers and consumers, what competitive and compliance risks lie behind the reform, and why businesses should start preparing now for the new model of clearing low-value shipments.

Read more in the article on Lexplorers: https://lnkd.in/dddrTivX

Flavourings with alcohol. CJEU: it is the intended purpose that counts, not the actual use

Posted on by kancelaria

Excise Duty Wednesdays

The Court of Justice of the European Union (Case T-614/24, AROCO, 22 October 2025) clarified the application of Article 27(1)(e) of Directive 92/83/EEC.

The Court ruled that the exemption from excise duty for flavouring substances containing alcohol cannot be made conditional on proof of their actual use in beverages with an alcohol content of ≤1.2%.

It is sufficient that the products are intended for the production of food or non-alcoholic beverages – the mere intention to use them for this purpose is sufficient.

This ruling reduces the burden of proof for manufacturers and distributors of flavourings and limits the risk of disputes with customs authorities.

Regulations on the employment of foreign nationals – students

Posted on by kancelaria

Knowledge of transitional provisions and keeping track of legislative changes is not a cost, but an investment that protects the company from losses. R. pr. Dominika Cząstka describes how a precise analysis of the law protected the company she advised from downtime and additional costs.

The case concerns the employment of foreign nationals – students.

We encourage you to read the case study, where you will also find a short guide entitled “Employing a foreigner – a student.

Step by step: https://lnkd.in/dxN9Hyhm

Lower limits for CIT and PIT taxpayers in 2026.

Posted on by kancelaria

From 2026, lower limits (converted into PLN) will apply for maintaining the status of a small CIT taxpayer and applying the lower 9% CIT rate.

The limits themselves, expressed in euros, will remain at the same level, but due to the new average euro exchange rate announced by the National Bank of Poland for the first working day of October 2025, which is lower than the previous year’s rate, their equivalent in PLN will decrease.

Agnieszka Szymańczyk-Iwanicka and Jan Kiełb from the income tax team provide information about the change in limits.

For more information, please visit: https://lnkd.in/dm8AbPUz

SaaS revenues as capital gains? – the SaaS model in the tax authorities’ sights

Posted on by kancelaria

The new interpretation of KIS may turn IT industry taxation upside down.

SaaS revenues as capital gains?

A higher rate, possible loss of reliefs and a lot of question marks. Companies are already asking: what is going on?
If you work in IT or use a subscription model, read the article by our experts: Mariusz Tkaczyk, tax advisor, and Artur Bubrowiecki, tax advisor, specialists in the income tax team.

Link to the article: https://lnkd.in/dWV7wvmT

Inheritance and gift tax – continued deregulation

Posted on by kancelaria

This is not legislative déjà vu.

Although an amendment to the Inheritance and Gift Tax Act, which is part of a deregulation package, came into force on 20 August this year, in October the Sejm began work on another draft amendment… to the same act.

The draft (Sejm print 1837) introduces changes beneficial to taxpayers in terms of determining the date of the tax obligation, calculating the deadline for filing a tax return and the possibility of restoring it.

The proposed amendment is discussed on Lexplorers by Aldona Leszczyńska Mikulska, partner at GWW.

Link to the article: https://tiny.pl/fw-tzg2q

A new definition of workplace bullying is on the horizon – what will change for employers?

Posted on by kancelaria

The government is finalising work on a draft amendment to the Labour Code, which redefines the concepts of mobbing and discrimination.

The changes are intended to tighten regulations and provide greater protection for employees, but for companies they mean that they will have to adapt their rules and procedures within six months of the law coming into force.

The most important changes:

  • a new definition of mobbing, which also covers unintentional actions,
  • the introduction of the concept of discrimination by association and assumption,
  • minimum compensation – at least three times the minimum wage,
  • the obligation to update work regulations and anti-mobbing policies.

Any unclear situation in employee relations may now result in a higher risk of claims.

A full analysis and recommendations from experts can be found at: https://tiny.pl/pjxrtsyg

Lubricating oil ‘returns’ to another warehouse? – without excise duty suspension

Posted on by kancelaria

#excise

The Director of the National Revenue Information Service (18 September 2025, 0111-KDIB3-3.4013.184.2025.2.MAZ) explained that excise goods can only be returned to the same tax warehouse from which they were originally released.

The transfer of lubricating oils from the user to another warehouse is not a ‘return’ within the meaning of the Act and cannot be covered by the excise duty suspension procedure, even if the oils are expired or unused.

Businesses should verify their warehouse network and logistics routes to avoid violations of e-DD documentation requirements.