Today’s reality is a regular minefield for most businesses. As lawyers we keep a close eye on trends and changes in the business environment. We sense, see, think, and analyse. And we connect the dots.
The changes to EU sustainability reporting legislation introduced in 2025 have significantly reshaped companies’ responsibilities in this area. This is because, following the update to the Corporate Sustainability Reporting Directive (CSRD), only the largest entities are now subject to a mandatory obligation to report on ESG issues.
We examine what powers the PIP will acquire and what this means for employers and employees.
The European Union has adopted a strategic course aimed at building its own production capacity in key technology sectors, including energy technologies. This policy is embodied in the Net-Zero Industry Act (NZIA), which redefines the rules of competitiveness, inter alia, in the renewable energy sector. In tenders, auctions and public support schemes, price is no longer the sole criterion for selecting a supplier. The NZIA imposes on contracting authorities and entities administering support schemes an obligation to evaluate bids also on the basis of the origin of the technology and other criteria specified in the Regulation. This change is systemic in nature and will affect all market participants – both producers and purchasers of energy technologies. In this article, I analyse how the new EU regulations will translate into business practice for companies operating in the European market.
A Polish company paying dividends to a foreign parent company based in the EU may be exempt from withholding tax (WHT). When verifying eligibility for this exemption, is the company required to check whether the recipient of the dividend is its beneficial owner (BO)? It transpires that the Director of the National Revenue Administration Information Centre (KIS) and the Minister of Finance offer completely different answers to this question. What does this mean in practice? Let’s take a look.
A judicial knockout blow for borrowers. “The situation is extremely black and white”
The year 2026 will see the banking sector undergo its most dynamic transformation in a decade. The trends identified in Accenture’s Top Banking Trends FY26 report suggest that the sector is entering a phase in which technology and regulation will be inseparable, driving all aspects of change. However, it is regulation that determines the boundaries, pace and manner of implementation for new solutions. We take a look at what else the experts are focusing on.
The deposit-return system came into operation on 1 October 2025. Some businesses joined immediately, while others opted to do so at a later date. At first glance, this may seem like a mere organisational matter. In practice, however, the timing of joining the system can significantly affect the outcome of accounting for the separate collection rate in 2025.
The amendment to the Act on the National Cybersecurity System (UKSC) is one of the most significant regulatory reforms in recent years. Its main objective is to align Polish law with Directive (EU) 2022/2555 of the European Parliament and of the Council. The directive, also known as NIS2, substantially raises digital security requirements across the Union. The Polish Act on the National Cybersecurity System has undergone a thorough overhaul, covering more organisations (with estimates suggesting nearly 40,000 entities), introducing more demanding obligations, statutory personal liability for management board members, and even more stringent rules for imposing financial penalties. In the case of the most serious violations, these penalties can reach 100 million PLN.
Until recently, ‘Made in Europe’ was just a label. While it was useful for marketing purposes, it lacked any hard, normative content. This may soon change. On 4 March, the European Commission published a proposal for the Industrial Accelerator Act, stipulating that, from 2027 onwards, the Union origin of components will be a prerequisite for participating in renewable energy auctions, accessing public funding, and for being eligible to participate in public procurement procedures. The slogan ‘Buy European’ could become a concrete instrument for supporting local production and controlling foreign investment.
