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Employment of foreign students and graduates in Poland: between simplifications and tighter controls

The employment of foreign students and graduates of Polish universities in 2025 is a topic fraught with new challenges and legislative changes.

Simplified procedures for students and graduates improve access to the labour market, but stricter Border Guard controls and new document verification requirements impose additional obligations on employers.

In a new article on Lexplorers, Dominika Cząstka, LL.M., explains the key aspects of legal employment, the consequences of the new regulations and the risks associated with incorrect documentation of student or graduate status.

This is a must-read for all employers who hire foreigners or plan to recruit students from abroad.

Link to the article: https://tiny.pl/pmg2dw3m

Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court

The Supreme Administrative Court changes the rules of the game in withholding tax on intangible services.

The latest ruling of the Supreme Administrative Court may radically change the way tax authorities classify payments for intangible services provided by foreign entities.

The court clearly stated that it is not the name of the contract that matters, but the actual nature of the service provided. The line between intermediation and consulting or advertising is becoming increasingly blurred, and the tax risk for companies is growing. In our latest alert, we discuss the implications of the Supreme Administrative Court’s ruling, how it may affect entrepreneurs, and what steps should be taken to protect oneself.

Read the analysis below by Mariusz Tkaczyk, tax advisor, and Aneta Skowron, solicitor: https://tiny.pl/9x1dctxd

Tax residence and the 4 pillars: proposed amendments to the Polish Citizenship Act

Currently, three draft amendments to the Polish Citizenship Act, which are at various stages of the legislative process, are the subject of legislative work.

Although they were presented by intensely competing political camps and centres of power, it is possible to identify the basic assumptions common to all drafts, which boil down to establishing more stringent rules for obtaining Polish citizenship.

While the presidential and parliamentary drafts focus on extending the period of uninterrupted residence required to obtain citizenship, the legislative plans of the Ministry of the Interior and Administration envisage a more profound reform based on ‘four pillars’. Among these ‘four pillars’ is, somewhat unexpectedly, tax residence.

These issues are discussed today on Lexplorers by Aldona Leszczyńska-Mikulska, attorney-at-law.

Link to the article: https://lexplorers.pl/ustawa-o-obywatelstwie-polskim-zmiany-swietle-projektow-nowelizacji-rezydencja-podatkowa/

Legal Internship and Job Fair

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