The information published by the National Labor Inspectorate shows that due to the entry into force of the Employee Capital Plans Act in 2019, the audits of the obligation to conclude contracts for conducting the Employee Capital Plans and contracts for the management of the Employee Capital Plans, as well as the obligation to make payments for the Employee Capital Plans, have been planned for the year of 2019.
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Mobbing and Discrimination: Post-Amendment Changes
On July 30, 2026, the President signed an amendment to the Labor Code regarding mobbing, equal treatment, and the protection of employees' personal rights.The aim of these changes is to simplify definitions while grounding them in existing case law and practice, to...
Reporting of tax schemes following the amendments
On 9 June 2026, the President signed the Act of 29 May 2026 amending the Tax Ordinance and certain other Acts (link to the Act: https://orka.sejm.gov.pl/opinie10.nsf/nazwa/2287_u/$file/2287_u. pdf).The Act introduces, amongst other things, amendments to the provisions...
Cash pooling and withholding tax
In its judgment of 17 December 2025 (II FSK 471/23), the Supreme Administrative Court addressed the issue of determining the tax base for withholding tax on interest receivables in connection with participation in a cash pooling system.The crux of the dispute in the...


