KG LEGAL \ INFO
BLOG

Life sciences and healthcare in Poland – briefing of recent legal changes in 2025

Publication date: June 02, 2025

The new organizational model of Primary Health Care facilities and the introduction of the institution of a medical proxy have been in force since 1 January 2025. It has introduced changes to the functioning of primary health care, primarily through the creation of teams consisting of a family doctor, nurse and midwife, who jointly provide care for the patient. Nurses and midwives will cease to function as independent practices with their own patient lists. From 2025, they will form teams with primary health care doctors, which means that when a patient chooses a doctor, they automatically accept the entire care team. Patient declarations about choosing a specific nurse or midwife lose their validity. This raises concerns, because approximately 1,600 entities run independent nursing and midwifery practices, serving approximately 8 million patients, which may lose the ability to continue operating after the changes, moreover, the regulations do not specify precisely the principles on which independent nursing and midwifery practices are to be included in primary health care teams, which raises uncertainty and even greater concerns among the nursing community.

More

Investment Funds under Polish law – open-end investment funds, specialist open-end investment funds and closed-end investment funds

Publication date: June 02, 2025

According to art. 3 sec. 1 of the Act of 27 May 2004 on investment funds and management of alternative investment funds, an investment fund is a legal person whose exclusive business activity is to invest funds collected by proposing the purchase of participation units or investment certificates in securities, money market instruments and other property rights specified in the Act. This means that the sole purpose of such a fund is to invest money that has been collected from people. The investment must meet the principles specified in the Act. It is worth noting that an investment fund acquires legal personality only upon entry into the register of investment funds.

More

Occupational health and safety obligations – Polish law

Publication date: June 02, 2025

The employer is obliged to provide employees with working conditions that meet the requirements of occupational health and safety in accordance with the Regulation of the Minister of Labor and Social Policy on general occupational health and safety regulations (Journal of Laws 2003.169.1650). Compliance with these rules is crucial for the protection of the health of employees and their comfort while performing their duties.

Working environment conditions

More

Definition of liabilities in accounting

Publication date: May 29, 2025

The Polish Accounting Act does not define the concept of liabilities, however the balance sheet layouts indicated in Annexes 1-6 to the Accounting Act allow us to state that liabilities are sources of financing assets. Liabilities indicate where the funds from which the assets were acquired or created came from. The main groups of sources from which the financial resources from which the assets shown in the balance sheet were obtained are: 1) equity of the entity preparing the balance sheet, 2) liabilities and 3) accrued expenses. Such an understanding of liabilities leads to the conclusion that the sum of assets and the sum of liabilities shown in the balance sheet must be equal. This view was presented by the Judgment of the Polish Regional Administrative Court in Warsaw of 17 October 2017, III SA/Wa 2678/16, LEX no. 2760834.

More

Shadow Banking – Legal and Regulatory Issues

Publication date: May 27, 2025

Shadow Banking – Legal and Regulatory Issues

Shadow banking, or the parallel banking system, includes financial institutions and credit intermediation mechanisms that operate outside the traditional banking system. These entities, unlike commercial banks, are not subject to strict regulatory oversight, which raises numerous legal and regulatory challenges. Shadow banking performs functions similar to banking, such as accepting deposits, granting loans, or financing assets, but operates in less transparent structures.

More

UP