Polish Deal 3.0 – transfer pricing | Tax Focus

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.

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.

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.

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.

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.