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Publications
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Prokura is a key concept in Polish law that any foreign investor should be familiar with. This article explains how it works, how it differs from an ordinary power of attorney, and how it compares with corporate representation mechanisms in Spain.
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The Act implementing the Women on Boards Directive will enter into force on 18 August 2026. The new provisions will apply to companies with their registered office in Poland, at least one of whose shares is admitted to trading on a regulated market…
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Poland is preparing a key reform of tax reliefs for investors which, among other things, introduces the Electronic Platform of the Polish Investment Zone (ePSI), extends the validity of exemptions to 20 years and makes the rules on existing projects…
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Proposed changes to Poland’s income tax rules could increase the tax burden on some businesses from January 1, 2027. The PIT scale and the rules governing the flat-rate tax on recorded revenue are also set to change.
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The global minimum tax is now an integral part of the European Union's tax regulations. This article will briefly discuss the key steps that need to be taken in order to properly settle the global and domestic top-up tax, as well as the…
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The EU-Mercosur agreement, which will be provisionally applicable since May 2026, creates the world’s largest free trade area, removes key tariffs and opens up new opportunities for European and Polish companies in industry, energy, raw materials…
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From 1 May 2026, the interim trade agreement between the European Union and the Mercosur countries is being applied provisionally. What does this mean in practice? Polish companies exporting to Argentina, Brazil, Paraguay or Uruguay may benefit from…
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Garrigues DigitalThe legislative process surrounding the Digital Omnibus and AI Omnibus packages has placed a fundamental issue at the heart of the European debate: how to reduce burdens and gain competitiveness without eroding the trust, legal certainty and rights…