The third year of the war is also the third year that our Ukrainian Desk has been working to support the Ukrainian economy and strengthen Polish-Ukrainian relations. The cornerstones of this work are balance and dynamism. We create solutions that build not only our clients’ businesses, but also lasting bridges of understanding and foundations for future post-war reconstruction.

November saw the issue of two important general rulings on withholding tax. The first concerns certain conditions for dividend exemptions and the second, conditions for interest and royalties. In addition, some notable tax clarifications are expected to appear by the end of the year. We take a closer look at the Ministry's general rulings and their possible implications.

We end the year with the delayed implementation of the Corporate Sustainability Reporting Directive (CSRD).

2024 belonged to micro, small and medium-sized enterprises

It has been a busy year in the field of energy and climate change, so it is worth briefly summarising all the changes that will be relevant to businesses operating in these areas.

2024 has brought significant changes to employment law. Some of these are already in force, while others will not become effective until after the New Year. These changes are the Polish legislator’s response to what is happening in the EU labour market and are aimed at protecting the health of employees, improving working conditions and supporting entrepreneurs. Let’s take a look at the most relevant ones.