K&P Archives - 2025

How to structure a family foundation wisely

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One of the key advantages of a family foundation is the flexibility to shape its internal structure as required. The legislature has granted the founders considerable freedom in this respect, enabling the foundation to be adapted to specific financial, family and business needs.

New rules for employing foreigners

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The long-awaited Act on the Conditions for the Admissibility of Entrusting Work to Foreigners in the Republic of Poland came into force on 1 June 2025, replacing the previous legislation on employment promotion and labour market institutions.

The UDER2 draft: (theoretically) strengthened principle in dubio pro tributario

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This principle, which states that doubts should be resolved in favour of the taxpayer, is set out in Article 2a of the General Tax Code and applies only in cases involving vague regulations. In practice, this leaves the tax authorities with considerable leeway for arbitrary application in proceedings where factual findings are crucial.

The Polish Deposit and Return System: a guide to the legal and tax rules

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The Polish Deposit and Return System launches on 1 October. This is a real revolution for businesses, whether they are producers, importers, distributors or traders. Indeed, its implementation brings with it a number of challenges, including, perhaps less obviously, concerning VAT. Here is a brief guide to the most important issues relating to the Polish Deposit and Return System.

Act Amending the Labour Code or Poland’s response to the Equal Pay Directive

Labour En

On 3 April 2025, a new draft Act Amending the Labour Code appeared on the website of the Sejm. Prepared by the Extraordinary Committee for Codification Amendments, it differs significantly from the original parliamentary draft implementing the Directive (print no. 934), the first reading of which took place on 6 February 2025. On 9 May 2025, the Sejm adopted the bill without amendments.

How a family foundation can protect itself from ‘black sheep’

Fundacje En

Every family may unfortunately have members who can be confrontational, aggressive and uncooperative, who are in addition convinced that they are always right and that the world is always against them. They can create chaos and confusion, are a source of constant conflict or simply do not fit into the overall harmony. Sometimes we call them ‘black sheep’ because they cause difficult situations, place stress on relations or fail to meet expectations.

Key changes in tax scheme reporting (MDR)

Tax En

The significant changes in the tax environment and the growing expectations for fiscal transparency have prompted the legislature to streamline the existing provisions on the system for reporting tax schemes (MDR), thereby eliminating some procedural ambiguities. According to ministerial announcements, the main aim of the amendments is to improve the readability, clarity and consistency of the reporting system and more closely align it with that in force in the wider EU.

We advised PIB Group Poland on the acquisition of RCU Ubezpieczenia

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We recently advised the Group on another transaction – the acquisition of RCU Ubezpieczenia and Ramius. This is another important step in the company’s development and implementation of its plan to consolidate the Polish insurance intermediation market. With this merger, PIB will gain new synergies and expand its range of services.

Amendments to the General Tax Code

Tax En

The Polish tax system could be in for a revolution. The Ministry of Finance has announced draft changes aimed at simplifying, streamlining and, in some areas, tightening the rules for dealing with the tax authorities.

Family foundations – what do you need to know?

Family Fund En

At some point, almost every family business is faced with the decision of how to develop the business they have built with their own hands, while at the same time protecting the capital they have accumulated over the years. A family foundation could be the answer.

Business-friendly tax law: four major deregulation proposals

Deregulkacj En

In the course of our work, we have identified countless areas where regulation is not so much a hindrance to business as a violation of fundamental principles of social justice and constitutional equality. Following an internal analysis, we have decided to propose deregulatory solutions in four specific areas. 

Landmark ruling in case involving use of data to train AI

Ai En

The U.S. District Court in Delaware has delivered a significant ruling in a case involving artificial intelligence trained on copyrighted Thomson Reuters’ data. Judge Stephanos Bibas ruled that Ross Intelligence had gone too far. This judgement, while not final, is a milestone in the legal world regarding the protection of content in machine learning.

M&A trends in the AI industry

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Over the past two years, we have seen a significant increase in the number of M&A deals involving companies based on artificial intelligence or using AI components.

Banks 2025: Key sector challenges and the strategic role of law firms

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Banks are no longer simply financial institutions, but organizations that simultaneously face multiple challenges: technological, regulatory, economic and social. This is one of the key conclusions of the Banking Forum 2025, the most important annual meeting of the financial industry in Poland.

ICLG – Employment & Labour Laws and Regulations, an overview of Polish employment law

Iclg En

The International Comparative Legal Guides (ICLG) is an acclaimed series of publications co-authored by the editors of the Global Legal Group (GLG) and an international panel of experts. It is a collection of key cross-border legal guides that are essential for law firms, companies, governments and individuals alike when doing business around the world.

Clean Industrial Deal – a package to support the development of clean industry in the EU

Energetyka En

The EU in the process of climate and energy transition In the European Green Deal,[1] the European Union has set long-term targets and actions to move the EU economy towards climate neutrality through decarbonisation and electrification based on investment in renewable energy sources. After five years in which the EU’s internal market has faced pandemic-related […]

ESG-linked loans – the financing of the future

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Sustainability is an increasingly important element of business strategy. In this context, the banking sector plays a key role as a provider of finance for corporate investment.

Chambers Global 2025 for Kochański & Partners

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This year’s Chambers Global 2025 international ranking results are now in. We have received hard proof that we have one of the strongest teams in the market for corporate and M&A law as well as litigation.

DORA comes into force

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The DORA regulation came into force on 17 January 2025, which means that covered entities should already be prepared, as recently confirmed by the Polish Financial Supervision Authority (KNF). This is despite the fact that the law implementing DORA has not yet been adopted and the delay could be more than ten weeks.

Further successes in the WTR 1000 2025 ranking

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We have just learned the results of this year’s list – and they are fantastic. Piotr Kochański makes his debut in the ranking, receiving an individual recommendation, and Karolina Marciniszyn, who co-heads the Intellectual and Industrial Property Law Practice with him, maintained her previous year’s.

The year 2025 from an IP perspective

Ip En

From February 3, it will be possible to submit applications for grants for intellectual property protection under this year’s edition of the program.

Forbes Diamonds – when the figures tell a success story

Diamenty En

We are one such company – a Forbes Diamond. In fact, we have both a high growth rate and a coherent, consistently executed business strategy that delivers ‘hard’ results, but also effectively changes the world around us, making it greener, more accessible and more open. But we are not resting on our laurels!

We have joined the Women’s Empowerment Principles initiative

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So what can we do to empower women – and do it on their own terms? We have joined the Women’s Empowerment Principles initiative. And we are the first Polish law firm to do so. Not for an award or a certificate – but because we believe in the power of diversity.

New Technology Law in 2025 – what will the new year bring

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The new year of 2025 will see a number of important changes in new technology law. These range from AI and data regulations, through cyber security to the financial sector and digital services. We list the most important dates and look at upcoming regulations that will change the technological legal landscape.

Labour law in 2025

Labour En

The possibility of working on sick leave, Christmas Eve as a public holiday, and additional maternity leave for the parents of premature babies – let’s take a look at what has changed in labour law after the New Year.

AI in finance and tax – will it replace humans?

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The complexity of regulations and the need to interpret them correctly still require the support of specialists who can comprehensively assess the situation and make appropriate decisions.