The Right Focus

How to correctly calculate length of service from 1 May 2026

How to correctly calculate length of service from 1 May 2026

New rules for calculating length of service have applied to private sector employers since the beginning of May 2026. With companies continuing to express concerns about the new framework, the Ministry of Family, Labour and Social Policy has addressed the most common questions. We look at the issues that are (still) troubling employers and how we can help.

read more
Tax settlement agreement: A new tool in the General Tax Code

Tax settlement agreement: A new tool in the General Tax Code

A draft bill amending the General Tax Code (No. UDER110) has been submitted for consideration by the Council of Ministers. The bill introduces the tax settlement agreement, a new form of amicable dispute resolution between taxpayers and the tax authority. The draft is open for inter-ministerial review and public consultation until 19 June, with the proposed date of entry into force being 1 January 2028. Below, we examine who may apply for a settlement agreement, when, and on what terms, and how the process may work in practice.

read more
A revolutionary reform of Poland’s capital market – ETFs and the Qualified Investment Fund

A revolutionary reform of Poland’s capital market – ETFs and the Qualified Investment Fund

Poland’s capital market is on the cusp of one of the most significant reforms in recent years, which will fundamentally reshape the regulatory framework for ETFs and introduce an entirely new investment vehicle: the Qualified Investment Fund (QIF/KFI). This is a response to market demands and presents an opportunity for Poland to close the gap with countries such as Luxembourg and Ireland, with the overarching objective of boosting competitiveness and stemming the outflow of investment capital abroad. The new regulations aim to deliver greater flexibility for investors and fund managers alike, while also aligning with current market trends and European standards. We examine what is changing in practice and what it means for all market participants.

read more
Directive 2024/825 – the European Union’s response to greenwashing

Directive 2024/825 – the European Union’s response to greenwashing

Greenwashing poses one of the most significant challenges to the consumer protection framework in the European Union. As customers become increasingly environmentally conscious, brands are ever more inclined to leverage this interest by invoking the language of environmental protection, sustainable development and climate neutrality. Yet these claims do not always reflect the actual characteristics of their products or services. The EU has sought to bring systemic order to this area by clarifying the information obligations of traders and broadening the list of practices deemed unfair. We consider what these changes mean for businesses in practice.

read more
NZIA – “Made in Europe” becomes a condition of market participation in the energy sector

NZIA – “Made in Europe” becomes a condition of market participation in the energy sector

The European Union has adopted a strategic course aimed at building its own production capacity in key technology sectors, including energy technologies. This policy is embodied in the Net-Zero Industry Act (NZIA), which redefines the rules of competitiveness, inter alia, in the renewable energy sector. In tenders, auctions and public support schemes, price is no longer the sole criterion for selecting a supplier. The NZIA imposes on contracting authorities and entities administering support schemes an obligation to evaluate bids also on the basis of the origin of the technology and other criteria specified in the Regulation. This change is systemic in nature and will affect all market participants – both producers and purchasers of energy technologies. In this article, I analyse how the new EU regulations will translate into business practice for companies operating in the European market.

read more
WHT – Obligation to verify the beneficial owner status when paying dividends. An advance tax ruling by the Director of the National Revenue Administration Information Centre vs. explanations by the Minister of Finance

WHT – Obligation to verify the beneficial owner status when paying dividends. An advance tax ruling by the Director of the National Revenue Administration Information Centre vs. explanations by the Minister of Finance

A Polish company paying dividends to a foreign parent company based in the EU may be exempt from withholding tax (WHT). When verifying eligibility for this exemption, is the company required to check whether the recipient of the dividend is its beneficial owner (BO)? It transpires that the Director of the National Revenue Administration Information Centre (KIS) and the Minister of Finance offer completely different answers to this question. What does this mean in practice? Let’s take a look.

read more
Banking in 2026: technology, regulation and the new market landscape

Banking in 2026: technology, regulation and the new market landscape

The year 2026 will see the banking sector undergo its most dynamic transformation in a decade. The trends identified in Accenture’s Top Banking Trends FY26 report suggest that the sector is entering a phase in which technology and regulation will be inseparable, driving all aspects of change. However, it is regulation that determines the boundaries, pace and manner of implementation for new solutions. We take a look at what else the experts are focusing on.

read more