The Polish banking sector underwent profound reforms and new regulatory obligations in 2025. Despite achieving record financial results, banks were faced with mounting tax pressures and changes in benchmarks, as well as the implementation of EU regulations concerning operational security, anti-money laundering, digital payments, the use of artificial intelligence, environmental issues, ESG reporting and green transformation. Against this backdrop, we also observed market consolidation, partly driven by growing competition from new banks. In this article, we explore how these factors have transformed the Polish financial institution market.

The most important changes brought about by the amendment to the Act on the National Revenue Administration are that uncertainties will be resolved in favour of the taxpayer, and that taxpayers will have the opportunity to respond during a customs and tax audit.

How to transform DEI (Diversity, Equity, Inclusion) rhetoric into a genuine competitive advantage and prepare for the upcoming changes to the Labour Code.

Every family business will eventually face the challenge of passing on the business to the next generation while ensuring that the accumulated wealth is not fragmented, sold or squandered. The solution to this problem is a family foundation. From May 2023, this solution has enabled Polish entrepreneurs to establish ‘family treasuries’ modelled on those in the West.