One of the key advantages of a family foundation is the flexibility to shape its internal structure as required. The legislature has granted the founders considerable freedom in this respect, enabling the foundation to be adapted to specific financial, family and business needs.

The long-awaited Act on the Conditions for the Admissibility of Entrusting Work to Foreigners in the Republic of Poland came into force on 1 June 2025, replacing the previous legislation on employment promotion and labour market institutions.

As geopolitical tensions rise, critical infrastructure organisations will undoubtedly focus on mitigating the risks associated with using IT services from non-EEA providers.

This principle, which states that doubts should be resolved in favour of the taxpayer, is set out in Article 2a of the General Tax Code and applies only in cases involving vague regulations. In practice, this leaves the tax authorities with considerable leeway for arbitrary application in proceedings where factual findings are crucial.

The Polish Deposit and Return System launches on 1 October. This is a real revolution for businesses, whether they are producers, importers, distributors or traders. Indeed, its implementation brings with it a number of challenges, including, perhaps less obviously, concerning VAT. Here is a brief guide to the most important issues relating to the Polish Deposit and Return System.