Publication date: July 24, 2026

Analysis of key changes for business managers

We have analyzed the proposed changes to criminal procedure, which introduce a new structure for conducting proceedings, moving away from the current, restrictive model. The foundation of the amendment is the liberalization of regulations and the strengthening of procedural guarantees for suspects, which is a direct response to the need to implement EU directives and restore the adversarial standard.

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Publication date: July 07, 2026

The Act amending the Act on the National Cybersecurity System aims to implement Directive (EU) 2022/2555 of the European Parliament and of the Council of 14 December 2022 (NIS Directive 2) and the partial application of Commission Delegated Regulation (EU) 2024/1366 of 11 March 2024 supplementing Regulation (EU) 2019/943 of the European Parliament and of the Council.

The amendment to the KSC Act significantly expands the scope of the regulations and introduces new obligations in the field of cybersecurity management. The changes include, among other things, the implementation of risk management systems and expanded incident reporting requirements. The new regulations also strengthen the powers of supervisory authorities and significantly increase the maximum amount of financial penalties. It also introduces liability for the management staff (manager) of an entity. In practice, this requires certain entities to take steps to comply with the new regulations.

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Publication date: July 07, 2026

At the outset, it should be emphasized that the regulation relating to witnesses in the Act of 29 August 1997, the Tax Ordinance, is laconic.

If a decision is made to take evidence by questioning a witness, the party must be notified of the place and time of the hearing at least seven days in advance. The parties may participate and ask questions during the hearing (Article 190 of the Code of Criminal Procedure).

The doctrine defines a witness as someone possessing knowledge of facts relevant to the case that the tax authority is attempting to reconstruct for the purposes of the proceedings. According to the commentary on the Tax Ordinance, a witness in tax proceedings can be either a person present at an event and thus relying on their personal observations, or one who obtained information indirectly, most often from other people.

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Publication date: May 13, 2026

In the practice of commercial law, an event often occurs in which the legal status of one entity directly impacts the stability and functioning of another. A particular example is the bankruptcy of a shareholder in a commercial company. Although from a legal perspective, the bankruptcy of a shareholder affects their personal assets, in practice it undermines the very foundations of the company’s operations. Shares or stocks, previously part of a stable ownership structure, become part of the bankruptcy estate, over which the trustee assumes control. For the company, this means entering into a relationship with a new, compulsory “shareholder”, whose actions may be fundamental to the company’s future development. Some of the most important information regarding bankruptcy proceedings that a company may wish to obtain includes whether and when the trustee intends to liquidate the shares and who will exercise corporate rights at shareholder meetings. Despite such obvious interdependencies, a commercial company rarely has the formal status of a party to its shareholder’s bankruptcy proceedings. This situation creates a significant conflict between the principle of open court proceedings and the debtor’s privacy. Therefore, it is necessary to consider whether the commercial company has the right to access the bankruptcy case files concerning the shareholder.

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Publication date: May 11, 2026

Labor law is a key area of the legal system, directly impacting the professional and social situation of millions of employees and employers. Dynamic changes in the labor market, technological progress, and economic conditions necessitate adapting legal regulations to new realities. Recently, we have observed increased legislative activity in this area, not only in Poland but also in the EU. The Labor Code is amended almost annually. This year, 2026 will be no different. This time, however, the amendments will affect a very large portion of society and will address issues such as seniority, salary transparency, recruitment neutrality, and even the gender pay gap. Therefore, for context, it is worth reviewing the new regulations that entered into force at the end of 2025, and then moving on to those that await us this year. At the end of this article, we will also highlight possible legal changes that have been announced for a long time. Their implementation is highly probable and could bring significant changes. Therefore, it is worth being aware of them.

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