When to file transfer pricing documentation for 2021 | Tax Focus

Although claims for the restitution of undue performance are generally dismissed, exceptions are allowed in certain circumstances. Let’s look at some situations in which the restitution of remuneration is feasible and instances when the courts do rule in favour of employees.

In 2025, the Polish financial market entered another phase of adjustments to EU legislation. The draft new Consumer Credit Act implementing the CCD2 Directive, alongside the regulations on distance financial services, represents one of the most comprehensive attempts to standardise the rules for providing finance to consumers. The changes are so extensive that they cover all stages, from advertising and customer acquisition to the assessment of creditworthiness, the structure of agreements, the scope of the lender’s liability, withdrawal rules and the detailed organisation of remote sales.

Energy is no longer the exclusive domain of engineers and politicians; it is becoming the foundation of the business strategy of any company that wants to remain competitive. And 2026 will see a multitude of legislative changes that will fundamentally alter the current approach to the rules for grid connection, energy trading and reporting obligations.

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.