Poland Newsletter - December 2014


As the end of 2014 approaches, we have prepared a summary of some of the most interesting legal and tax issues that arose in 2014 and that are worth remembering in the future.

2014 has abounded in events that have impacted the shape of the financial market, among which the obligations related to reporting cannot be forgotten.

Interesting new changes have also been introduced to the Public Procurement Law. We would particularly like to draw your attention to the latest amendment, which came into force on October 19, 2014.

At the same time, the process of deregulating advisory professions is pending and consumer protection is being extended, which are particularly interesting topics for developers. The scope of warranties will change and their duration will be extended.

In referring to 2014, we cannot overlook the amendments to the tax law which will come into force in 2015. We would like to recommend familiarizing yourself with the new developments regarding thin capitalization.

In sharing this last newsletter for 2014, we would like to take the opportunity of wishing you a Merry Christmas and a Happy New Year.


  • Five-year warranty for real estate defects
  • Deregulation of the profession of real estate broker
  • Reverse mortgages
  • Legal nature of the person authorized to represent a foreign employer at the branch office
  • Amendment of the Personal Bankruptcy Law



  • Increase in the value of a contract or competitive bidding procedure triggering the obligation to apply PPL
  • Amendment of Article 26 section 2b of the PPL, concerning the rules to be followed by contractors when using third party resources
  • Change in the grounds for excluding unreliable contractors
  • Restriction of the right to retain the performance bond
  • New rules on making bids confidential


  • Extension to catalog of work permitted on Sundays and bank holidays
  • Automatic creation of the social security account for new companies
  • Changes to the provisions of the Labor Code regarding
  • fixed-term employment contracts
  • Electronic medical certificates



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