Transfer pricing has for many years been one of the main areas of focus for tax authorities. In practice, this means that transactions between related parties are subject to heightened scrutiny, and the associated documentation obligations are among those most frequently audited.

A second version of the draft act on strengthening the application of the right to equal pay for equal work or work of equal value between men and women has now been published. It refines procedures and deadlines and introduces a new supervisory body. We have already discussed the changes affecting the recruitment stage and the three pillars of the forthcoming pay transparency framework, noting that Poland will miss the EU transposition deadline of 7 June 2026. Now, we take a closer look at the further changes, new developments and risks that have emerged in the latest, April version of the draft.

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.

The bill amending the General Tax Code (No. UC138) fundamentally overhauls the rules governing the tax liability of third parties for capital companies’ tax arrears.  It comes in response to recent CJEU judgments, the Ombudsman’s February statement and the post-audit report of the Supreme Chamber of Audit (NIK) of December 2025. We examine what’s changing, who will be affected by the new rules and what steps are worth taking right now.