Planned changes in the energy performance of buildings

Soon, another step towards the development of green construction in Poland will be made. This will happen due to the new regulation of the Minister of Development and Technology, the draft of which provides, among others, for changes in the methods of determining the energy performance of buildings. The growing importance of this issue is not only the result of changes in respective regulations, but also of rising energy prices and persistently high inflation.

Categories Law

Expansion will bring tax relief only for manufacturers

The tax confusion created by the Polish Deal was a huge burden on corporate HR departments. Accounting – if functioning separately – at the turn of the year measured itself against Estonian CIT, hidden dividends, minimum tax or withholding tax. As a result, there is relatively little interest in new tax breaks, although several were introduced as part of the reform. One of them is the expansion tax credit, which applies to typical enough expenses that any manufacturing company should be interested in it.

Categories Law

6 months with a test purchase. What should sellers keep in mind?

The institution of a test purchase has been in operation for more than half a year. According to data from the Ministry of Finance, one in four acquisitions ends with a fine imposed on the seller. However, given current economic indicators, including inflation, it can be expected that the number of fines imposed will increase. This makes it all the more worthwhile to know how a test purchase proceeds, as well as what the rights and obligations are – of both the inspectors and the inspected.

Categories Law

Minimum wage and Social Security contributions in 2023. By how much will they increase?

banknoty PLN

We may find out the government’s proposal for the minimum wage in 2023 as early as June. Its significant increase is inevitable next year. The same is true of Social Security contributions, the amount of which is in turn derived from the value of the average remuneration. What the final scale of the increases will be will depend primarily on the accuracy of the Council of Ministers’ forecasts, as well as the actions it takes, which will either contribute to further increase in inflation or its gradual deceleration.

Categories Law

Protecting whistleblowers. Continuation of legislative work and a new project


After several months, work on regulating a new set of obligations for entrepreneurs – the creation of an internal protection apparatus for so-called whistleblowers, i.e. individuals who report violations of law in enterprises and public entities – is back on the legislative track. By implementing an effective whistleblower procedure, these entities will have a chance to remedy violations internally without having to report them to the Ombudsman or a competent public authority.

Categories Law

What are the consequences of the new “special act” on the reconstruction of the Palac Saski (Saxon Palace)?

The Act on the Reconstruction of the Saxon Palace and other historical buildings in the center of Warsaw provides for many deviations from the generally applied principles of conducting investments. It also restricts property rights and the possibility of submitting claims for the recovery of real estate and the use of limited rights in rem (e.g. easements). The provisions of the Act on Spatial Planning and Development do not apply to the above investment. On the other hand, it provides an opportunity for many contractors and consulting companies on the real estate market for long-term contracts related to new investments.