Articles, Analyses, Information

The form of the Share Purchase Agreement
First of all, pursuant to the art. 180 of the Polish Commercial Companies Code, the sale of the shares of a Polish...
Ordinary shareholders’ meeting in limited liability companies
An annual shareholders’ meeting shall be held within six months of the end of each financial year.The following...
Non-competition for a member of the management board of a Limited Liability Company
In accordance with Art. 211 of the Commercial Companies Code: A member of the management board of Limited Liability...
The conclusion of a preliminary agreement does not require the consent of the partners
For the purchase of real estate by a limited liability company the consent of the shareholders' meeting is required...
A guarantee of payment
Issues related to a guarantee of payment are regulated in Articles Art. 6493-6494 of the Act of 23 April 1964 - the...
Companies need to know not only the content of VOBs, but also the risks associated with their use
In Germany, when discussing the subject of construction works in German law, the VOB (Vergabe – und Vertragsordung für...
Every company cooperating with German contractors must know about this (German supply chain control law will also affect Polish companies)
From January 1, 2023, the Supply Chain Due Diligence Act (German: Lieferkettensorgfaltspflichtengesetz – LkSG) is in...
Whistleblower protection coming soon
The Polish legislator is finally, after a three-year delay, finalizing work on the implementation of Directive (EU)...
The ISO 37002 standard “Whistleblowing management systems – Guidelines”
The ISO 37002 standard “Whistleblowing management systems – Guidelines” is to be published in the coming weeks.The ISO...
Contracts for the provision of services
As indicated in the jurisprudence and doctrine: Contracts for the provision of services, as due diligence contracts,...
Risks related to balance confirmation
Companies often forget that confirming balances is more than just checking amounts. In particular, problems may arise...
The gratuitous surety is subject to taxation
In a judgement of 16.01.2020 (case no. II FSK 373/18) the Supreme Administrative Court (hereinafter: “SAC”) confirmed...
In 2022, employers must prepare for changes to whistleblowers
It is about implementing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on...
The ISO 37002 standard “Whistleblowing management systems – Guidelines”
The ISO 37002 standard “Whistleblowing management systems – Guidelines” is to be published in the coming weeks.The ISO...
Home office
Work at home, the so-called home office, is becoming more and more popular. Especially in situations where the...
Whistleblower protection coming soon
The Polish legislator is finally, after a three-year delay, finalizing work on the implementation of Directive (EU)...
Review of documents after the 2023 amendment to the Labor Code
In 2023, two amendments to the Labor Code entered into force. The first one introduced remote work to the Labor Code...
Recommendations of the Personal Data Protection Office on safe use of video conferences
Video conferences gained practical significance during COVID-19 epidemic. However, the use of such a useful everyday...
Recommendations of the Personal Data Protection Office on safe use of video conferences
Video conferences gained practical significance during COVID-19 epidemic. However, the use of such a useful everyday...
In 2022, employers must prepare for changes to whistleblowers
It is about implementing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on...
Home office
Work at home, the so-called home office, is becoming more and more popular. Especially in situations where the...
The national e-invoice system will become mandatory from july 1, 2024
On August 4, 2023, the President signed the Act of June 16, 2023 amending the Act on Goods and Services Tax and...
Withholding tax
According to article 26 section 1 of Polish act on corporate income tax, Polish entities making payments for:...
Copies of residency certificates are finally acceptable
In accordance with art. 26 sec. 1n of the Act on Corporate Income Tax (in the legal status applicable from January 1,...