Publication date: November 04, 2026
Errors, bias, opacity, data security and the accountability gap – what patients, clinicians and regulators need to watch
Artificial intelligence is already reading scans, ranking medical literature, predicting kidney failure and managing hospital beds. Its potential to make medicine faster, more precise and more personalised seems almost limitless. Yet the same technology brings a distinct set of risks: algorithms that fail silently, tools used without adequate training, models that reproduce existing inequalities, decisions that no one can explain, patient data that is exposed or re-used, and a legal framework that still struggles to say who is responsible when something goes wrong. This article maps those risks and outlines what is needed to manage them.
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Publication date: November 02, 2026
A growing number of businesses are investing in artificial intelligence and expect to recover the cost of those projects through the research and development (R&D) tax relief. The Polish tax authorities and the Supreme Administrative Court, however, draw a clear line: integrating an off-the-shelf AI model or implementing a commercially available system – however advanced or “self-learning” – is not R&D activity. The relief is available only to those who create new technology themselves and bear genuine research risk. We explain how the tax authorities’ “two-step test” works, what the Frascati Manual and the case law of the Supreme Administrative Court say, which costs in IT projects qualify and which are traps – and how to document the work so that the deduction survives a tax audit.
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Publication date: November 02, 2026
Selling used items on Allegro, Vinted , or OLX, renting apartments through Booking.com or Airbnb, or even providing services via online platforms – all of these activities can now fall within the reach of the tax administration. The DAC7 directive does not introduce a new tax, but it does oblige digital platform operators to provide tax authorities with detailed information about transactions and their participants. We explain who is subject to these new obligations, what data is submitted to the tax authorities, and when reporting may trigger tax investigations or audits.
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Publication date: November 02, 2026
Legislative status as at 30 September 2026 | Government Bill UD447 | Sejm Paper No. 3148
Poland’s proposed reform of family foundation taxation would raise the cost of distributions and narrow exemptions for asset disposals, property letting and certain investment structures. Although the government has softened parts of its original proposal, the revised bill would still materially affect succession planning: its two-year holding period can last almost three years in practice, while protection for previously contributed assets would not preserve the existing tax rate on future distributions. For founders and beneficiaries, the detail of the transitional rules may be as important as the headline increase from 15% to 19%.
The government bill amending the Personal Income Tax Act and the Corporate Income Tax Act, registered as UD447, was submitted to the Sejm as Paper No. 3148 dated 29 September 2026. It proposes changes to the taxation of family foundations rather than a new Family Foundation Act. The proposed commencement date is 1 January 2027. The measures described below remain proposals and are not yet law. [1–2]
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Publication date: October 12, 2026
Karolina Bednarska
Introduction – The Reform of the Polish National Labour Inspectorate: Key Changes in 2026
New provisions governing the operation of the Polish National Labour Inspectorate (Państwowa Inspekcja Pracy, hereinafter: “PIP”) have been in force since 8 July 2026. The Ministry of Family, Labour and Social Policy (hereinafter: “MRPiPS”) is changing the law in order to strengthen the protection of employee rights in Poland. The amendment does not alter the Labour Code itself; rather, it introduces tools for the effective and efficient enforcement of the law already in force. Minister Agnieszka Dziemianowicz-Bąk described the act as a further instrument protecting honest businesses against unfair competitors who for years have built their advantage at the expense of workers – preventing the artificial lowering of labour costs (social security contributions, taxes, paid leave). The changes also implement milestones of Poland’s National Recovery Plan (KPO) aimed at curbing the abuse of civil-law contracts and improving the protection of persons in employment. The Ministry’s measures are directed above all at limiting bogus self-employment and so-called “junk contracts”.
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