Banking sector overview | Banking today and tomorrow | October 2025

10 October 2025 | Banking today and tomorrow, Knowledge, News

Another tax increase is under challenge. Possible intervention by the US [ANALYSIS]

The government plans to increase income tax for banks, collecting an additional PLN 6.6 billion for next year’s budget. Unlike in the case of excise duty, there are signals from Karol Nawrocki’s circle that there may not be a veto on the bill this time. However, the government may have another problem. According to Business Insider Polska, rumours are circulating in the banking sector that Donald Trump’s administration may block the higher CIT. Two banks operating in Poland have American owners.

Source: Business Insider

Government in favour of raising CIT for banks

“The government has approved a bill amending the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions,” government spokesman Adam Szłapka announced at a press conference on Tuesday. According to the bill, the CIT rate for banks, which is currently 19%, will increase to 30% in 2026, 26% in 2027, and then to 23% from 2028 onwards. The Polish Bank Association and the Lewiatan Confederation oppose the tax increase.

Source: Prawo.pl

FOR: The CIT increase for banks will affect Poles

“Families will pay for the government’s tax aberrations,” says the FOR Foundation. This is the response of economists to Prime Minister Donald Tusk’s statement that “it is better to tax banks than Polish families”.

Source: Rzeczpospolita

Banks are heading for a record. The ZBP is forecasting profits for the end of 2025

According to estimates by the Polish Bank Association (ZBP), the last four months of 2025 may bring banks operating in Poland another PLN 10 billion in profits. This would set a new record, probably marking the last such good year. Forecasts for 2026 suggest that bank profits will decline to PLN 35 billion.

Source: Business Insider

It’s official: the UniCredit brand is returning to the Polish market. The Aion name is disappearing

According to information sent to customers by Aion Bank (…), on Monday, 6 October 2025, the brand will disappear from the Polish market. The institution’s official website address will also change to unicredit.pl, and the colour scheme will change to that of the Italian bank. The current Aion Bank website will redirect to the new site. Cards will also get a new look, although those currently held by customers will remain valid and will not be replaced before their normal expiry date.

Source: Cashless.pl

How does UniCredit intend to persuade Germans to approve the takeover of Commerzbank?

Despite the German government’s lack of support for the operation, UniCredit is not giving up on its plans to take over Commerzbank, writes Witold Gadomski. German banking circles are also opposed to the deal. Chancellor Friedrich Merz and Finance Minister Lars Klingbeil have rejected the idea of a ‘hostile’ takeover and stated that they want Commerzbank to remain independent. To overcome this resistance, the Milan-based lender may propose increasing the number of German citizens on its board.

Source: Bank.pl

Mortgage sales were strong in August. BIK released new data

According to the Credit Information Bureau (BIK), the value of housing loans granted in Poland increased by 40.4% year-on-year in August to PLN 8.882 billion. The end of this year should be positive for the housing loan market, according to dr hab. Waldemar Rogowski, chief analyst at the BIK Group.

Source: Bankier.pl

Professor Marta Postuła: It’s time for a new approach to defence financing

Development banks currently serve as the missing link in defence financing, swiftly turning political decisions into actual contracts. Their public mission enables them to operate in areas where the private market is too cautious, says Prof. Marta Postuła, First Vice-President of BGK.

Source: Forbes.pl

30 banks interested in further talks on financing the Nuclear Power Plant

Following initial talks on financing the construction of Poland’s first nuclear power plant, 30 commercial banks from around the world have expressed interest in further participation, Piotr Piela, Vice-President of Polskie Elektrownie Jądrowe (PEJ), announced during Energy Days in Katowice.

Source: PAP

The ‘Swiss franc mortgage act’ is getting closer – the Council of Ministers has approved the draft

The Council of Ministers has approved a bill on special measures for hearing cases concerning loans denominated in or indexed to the Swiss franc (CHF). The bill was submitted by the Minister of Justice and prepared by the Civil Law Codification Commission.

Source: Ministry of Justice

CJEU: Two more requests for a preliminary ruling from Poland regarding Swiss franc loans

Do banks have the right to charge interest to Swiss franc borrowers when the parties set off their claims after the Swiss franc loan agreements have been invalidated? Or could banks charge interest for late payment from the date of the demand for payment, even if this occurs before a final judgment declares these loans invalid? – the Regional Court in Warsaw has made two further requests for a preliminary ruling to the Court of Justice of the European Union.

Source: Prawo.pl

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Latest Knowledge

Payment Services Regulation (PSR) – between consumer protection and due diligence

The draft Payment Services Regulation (PSR) is one of the most significant elements of the reform of the EU legal framework for payment services. Its principal aim is to enhance the security of cashless transactions and to reduce the scale of financial fraud, in particular that arising from the growth of digital channels. At the same time, the new rules are intended to introduce a liability model that will not result in risk being transferred entirely to financial institutions, whilst retaining an important role for independent due diligence on the part of the user.

Energy deregulation – key changes for businesses and energy consumers

The President has now signed the Energy Deregulation Act (UDER92). The new provisions cover both the relationships between energy undertakings and consumers, and matters relating to investment, district heating, and the administrative obligations of energy market participants. The Act introduces changes in the areas of billing, communication with consumers, grid connection, and the operations of undertakings in the energy and district heating sectors. We set out the key points to note.

Banking sector overview | Banking today and tomorrow | July 2026

Under the draft legislation, banks will be required to offer existing borrowers a switch from WIBOR-based to POLSTR-based interest rates, a mechanism intended to speed up the voluntary transition of financial instruments to the new benchmark. The banking sector has responded positively to the proposal, according to Tadeusz Białek, President of the Polish Bank Association.

“Withdraw from contract here” – what next for the new button in online shops, on trading platforms and in mobile apps?

From 19 June, national legislation was to require businesses in the European Union entering into distance contracts with consumers via an online interface to provide consumers with the option to withdraw from the contract via a dedicated function/button. However, due to Poland’s delay in transposing Directive 2023/2673, which requires the use of such a button, this obligation has been postponed in our country. We look at what remote contract withdrawal entails and which transactions the new feature will apply to.

Municipal master plans – new deadline, same old challenges

On 11 June 2026, the President signed into law a bill extending the deadline for municipalities to adopt their master plans (plany ogólne). The key deadline for adopting master plans was moved from 30 June to 31 August 2026. We examine the reasons behind this change and consider what the absence of a master plan might mean for potential investors and their future projects.

Record fines and the upcoming 21st sanctions package – what should businesses expect?

The past year has brought a series of enforcement actions that clearly signal a tightening approach by the Polish customs and revenue authorities towards breaches of the sanctions regime. Importantly, businesses should already be preparing for further changes, as the European Union has announced its 21st sanctions package and updated the list of designated persons and entities. We examine the key developments and offer guidance on how to minimise the risk of non-compliance.

A sea change in the rules governing board members’ liability for a company’s tax arrears

The bill amending the General Tax Code (No. UC138) fundamentally overhauls the rules governing the tax liability of third parties for capital companies’ tax arrears. It comes in response to recent CJEU judgments, the Ombudsman’s February statement and the post-audit report of the Supreme Chamber of Audit (NIK) of December 2025. We examine what’s changing, who will be affected by the new rules and what steps are worth taking right now.

Partner in name, but only if male: the linguistic trap in Polish corporate law

One of the structures available under Polish law is the ‘spółka partnerska’ (professional partnership), modelled on the Anglo-Saxon Limited Liability Partnership. As defined in the Polish Commercial Companies Code, this is a vehicle for individuals practising liberal professions, such as doctors, architects and accountants. And yet, the provisions governing professional partnerships make no mention of their applicability to women. We therefore examine whether there is no room for female partners, feminine-gendered forms, or simply linguistic empathy.

Can you sue over words aimed at an entire community?

A damaging public statement does not necessarily refer to a specific individual. Sometimes, the author attributes negative characteristics to a whole group of people, portrays them as a threat or uses language that could be seen as demeaning. Statements of this kind frequently concern LGBTQ+ people. This raises the question: can a member of the targeted community bring a lawsuit seeking compensation or an apology, even if they were not named directly? We decided to look into this.

The 2026 CHF Mortgage Loans Act: The Direction of Changes and Their Implications for the Parties to Disputes

The bill of 29 May 2026 concerning Swiss franc mortgage loans could significantly change the way disputes between borrowers and banks are handled. Although at this stage it remains merely a legislative proposal, it is already attracting considerable attention due to the scale of its potential impact and the direction of the proposed solutions.

Contact us:

Tomasz Leśko

Attorney-at-law / Partner / Disputes of Financial Institutions

+48 22 326 3400

t.lesko@kochanski.pl