Global Legal Insights (GLI) is a series of international publications by the Global Legal Group (GLG), authored by legal practitioners from around the world. It offers an up-to-date and highly practical guide to the applicable regulatory landscape, complemented by expert commentary on specific areas of law across different jurisdictions. In short: legislation and actionable know-how in one place.

Once again, we are among the best. This time, we have been shortlisted for the ‘Firm of the Year: Career Development – CEE’ and ‘Poland Firm of the Year’ awards at the Women in Business Law Awards EMEA 2026. We are a firm that sets the highest legal standards and creates innovative career paths. We develop our own potential while investing meaningfully in capable, talented and motivated lawyers. Furthermore, Agata Dziwisz-Moshe has been nominated for ‘Lawyer of the Year – Tax’. This triple nomination is a welcome reminder that what we do, how we work, and the direction we’re heading in matter – to us, our clients, our business partners, and everyone we work with.

“The end of the dream of free housing” – this is how the Polish Bank Association (Związek Banków Polskich) has characterised Thursday’s judgments of the Court of Justice of the European Union in cases concerning whether the claims of financial institutions against CHF mortgage borrowers have become time-barred.

The deposit-return system was supposed to be simple. Eco-friendly. Leak-proof. Tax-neutral. However, it took just a few months for serious doubts to emerge. The first loopholes are no longer just theoretical, they are in plain sight. The mechanisms for abuse can be described quite precisely, and the scale of potential losses may be much greater than anticipated. Below, we examine where the system is losing control and how this can be addressed.

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.

The KSeF is not simply another system update. To help with this, we have designed a webinar that works a little differently from most. Instead of safely reviewing legislation, we analyse real cases. Instead of general guidance, we give specific answers. And to this end, we’ve selected 20 questions that most frequently arise from entrepreneurs. We answer each one directly – in terms of what to do, what to avoid, and what risks to factor in.The KSeF is not simply another system update. It represents a fundamental overhaul of the entire logic of transaction documentation – one that shifts the burden of responsibility onto new tracks and opens up entirely new categories of tax risk.

The legal market is changing faster than ever before. This is clearly visible throughout Central and Eastern Europe. The scale of lawyers' work is also evolving at a rapid pace. Business is pressing forward, investments are accelerating, and proceedings are becoming increasingly complex — as a result, expectations of law firms are systematically rising. One can simply react to this. Or one can respond differently, by systematically designing a new reality. And that is precisely what Piotr Kochański is doing.

Today, media law is an extremely complex field, extending far beyond the battle for corrections and swift rulings in election-related cases. It encompasses intricate litigation concerning hard financial issues, the shape of capital markets, and ultimately the success of mergers and acquisitions. The field also encompasses proceedings concerning the protection of intellectual property, rights to trademarks, content and brands, as well as cases with the highest stakes – freedom of speech, which is the foundation of our democracy.

Tomasz Arabski, a leading specialist in commercial disputes and a highly regarded advisor to major financial institutions, has returned to our firm to take up the twin roles of Partner and Head of Commercial Disputes. Tomasz is a highly regarded expert who combines litigation expertise with a purely pragmatic, business-focused approach. Tomasz’s mission is founded on several pillars. Firstly, the dynamic development of the Cracow office, which is set to function as a hub for strong local business leaders and attract international investment and projects that will drive growth in the region, create new jobs, and facilitate the transfer of knowledge and technology. Other important pillars of the mission include strengthening the litigation team and the ‘Litigation by Sectors – Kochański & Partners Perspective’ strategy, as well as supporting and developing new capabilities within the Disputes of Financial Institutions Practice.

Once again, we are standing up for truth and freedom of speech. As legal advisors to Wirtualna Polska, one of Poland’s largest digital media groups, we support the company in complex and challenging disputes arising from the publication of editorial content that reaches every corner of the country. Our work involves multifaceted representation in civil and criminal cases, with the aim of not only protecting the client’s interests and reputation, but above all defending the independence of the media and citizens’ right to reliable information.

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.