Coronavirus (COVID-19)

Bieżące opinie i komentarze | GWW | 23/04/2020

Ines Borkowska, Angelika Dahms, Sylwia Lubelczyk-Krzywonos, Jacek Olma, Małgorzata Militz, Marta Surmacz, Piotr Świstak


Anti-Crisis Shield, 1st April 2020

Bearing in mind the fact that on 31 March 2020, the President of the Republic of Poland signed the Act amending the Act on Special Solutions Related to the Prevention, Counteracting and Combating of COVID-19, Other Infectious Diseases and Crisis Situations caused by them, as well as some other acts (referred to as the Special Act), we provide you with a study presenting the changes introduced.

We present amended or newly introduced tax regulations aimed at supporting business and enterprise throughout the difficult times of the epidemic. We also point out solutions addressed to tax authorities which, at the same time, have an impact on the situation of the taxpayer. Within this study you will also find information regarding suspension of all tax and inspection proceedings and the extension of deadlines for issuing an individual tax ruling. 

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Shield 1.1 (2.0), 17th of April 2020
What changes does it introduce?

The parliament of the Republic of Poland has adopted the Act on special support instruments in connection with the spread of the SARSCoV virus. The Act introduces solutions for businesses threatened by economic consequences resulting from prohibitions and
restrictions previously introduced to combat the spread of disease caused by the COVID-19 virus. The intention is to provide support for such businesses to maintain their economic activity under the current challenging conditions. With this in mind, we have prepared an alert discussing the most significant forms of support for businesses resulting from the newly adopted regulations. The Act has already been signed by the President.

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Tax residency during lockdown
Based on our experience and solutions introduced by some EU countries, the following provides details of the impact that COVID-19 has on the tax residency status of affected individuals. We will devote a separate post addressing the issue of corporate tax residence throughout this extraordinary situation.

Authors: Aldona Leszczyńska-Mikulska, attorney-at-law, partner managing the Private Client team at GWW, Jan Wnorowski trainee attorney-at-law, member of the Private Client team at GWW

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Tax credit for donors – zero VAT rate for entities providing personal protective equipment
The exceptional circumstances which we are facing in connection with the SARS-CoV-2 epidemic result in a multitude of new legislative solutions. These solutions are primarily aimed at facilitating and accelerating the implementation of activities aimed at stopping the development of the epidemic. They include tax solutions targeted at those companies who have decided to fight the epidemic by donating various types of measures to contain it, such as personal protective equipment – a basic weapon in the fight against the disease.

Author: Olga Sulewska, a 4th-year student of Law, assistant lawyer at GWW

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Alcohol for disinfection as the tax-deductible cost

In the existing situation associated with the emergence of the SARS-CoV-2 coronavirus threat, many companies equip their offices with alcohol (spirit) for disinfection. This is primarily due to the non-availability of other disinfectants. In the context of the foregoing, a question may be asked: can the taxpayer treat such expenses as tax deductible costs?

Author: Monika Lewińska, tax consultant at GWW, VAT practice.

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COVID-19 and the construction industry – force majeure in FIDIC contracts
COVID-19 is undoubtedly adversely affecting the construction industry. Investors and contractors are wondering if the pandemic may constitute a force majeure event and how to protect against the adverse effects of the existing situation. In the article below, we will take a closer look at how FIDIC Conditions of Contract govern the issue of force majeure.

Author: Marta Lipińska, trainee attorney-at-law at GWW, public procurement practice.

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#RatujBusiness – a free support action for SMEs

GWW joins the #RatujBiznes campaign organized by the Office of the Ombudsman for Small and Medium-sized Enterprises. It is an action consisting of informing entrepreneurs on their possibilities in the scope of asking for help, support, relief, or exemptions in the case of various public liabilities.

As part of #RatujBiznes, GWW, and other law firms involved help micro, small and medium-sized enterprises prepare and submit relevant applications free of charge.

We encourage you to use free support. GWW contact regarding support:
Michał Tuszyński,, phone: 48 509 290 959

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VentilAid - the creators of the „last chance ventilator”

GWW is a legal partner of the VentilAid initiative, which supports the fight against the COVID-19 coronavirus pandemic by using technology.

How does it work? A group of engineers and designers decided to create a device having a function of a respirator as a tool to combat the effects of the COVID-19 disease. Ventilaid is a device aimed at relieving medical staff and save as many patients as possible. Owing to its unique parameters, it can be quickly implemented for mass production and due to low costs - also in the poorest countries. VentilAid is currently at the stage of medical tests of a new respiratory prototype, cheap to manufacture, and widely available.

The GWW team of intellectual property practice and new technologies supports VentilAid in the field of copyright and industrial property rights.

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