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Tax consequences of payments for advertising and promotional services to a non-resident

Publication date: April 07, 2025

Payment for advertising and promotional services to a non-resident involves many tax issues that result from domestic regulations as well as international double taxation treaties (DTTs). To properly account for these payments, entrepreneurs must understand both the general rules on withholding tax and the provisions of international treaties that may affect the amount and principles of taxation.

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KIELTYKA GLADKOWSKI KG LEGAL IS A PROUD CONTRIBUTOR TO CHAMBERS AND PARTNERS GLOBAL PRACTICE GUIDE LIFE SCIENCES 2025

Publication date: April 07, 2025

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ORGANIZATION OF LOTTERY IN POLAND – LEGAL REQUIREMENTS

Publication date: April 04, 2025

Organizing a lottery in Poland involves meeting a number of regulations so that the entire event is held in accordance with the law. The acts that mainly regulate legal issues related to lotteries are the Act of November 19, 2009 on gambling, and the Act of March 1, 2018 on counteracting money laundering and terrorism financing.

What is a lottery?

A lottery is a form of game of chance in which participants purchase tickets and prizes are awarded as a result of a drawing. Participation in a lottery generally involves a fee for the ticket, and the winnings are usually in kind or money. The purpose of organizing a lottery may be to raise funds for a specific purpose, to promote products, to raise funds for charity, or to entertain.

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Medical software apps (Health Apps) – characteristics, examples, legal perspective

Publication date: April 04, 2025

Introduction

Adherence Day has been established by the International Society of Hypertension. “Adherence” is an English-language term used in medicine and refers to the extent to which a patient’s behavior (in terms of taking medications, following a diet, and making lifestyle changes) is consistent with medical recommendations (sensu largo), as well as to the appropriate dose and time of taking medications (sensu stricto). The opposite of adherence to therapeutic recommendations is referred to as “non- adherence” or “non- compliance”. The latter is a very negative and undesirable phenomenon in society, not only because of its health effects, but also because it generates huge costs for healthcare systems around the world. Scientific studies show that in the case of chronic diseases, many patients stop taking their medications on their own after 6-12 months or take them unsystematically, which negatively affects the entire treatment process (in the case of people with hypertension, about 58% stop following the doctor’s recommendations after a year, which leads to a deterioration in the quality and shortening of life, and the risk of death due to cardiovascular diseases increases by 30%). Moreover, it is estimated that each year in Europe, improper use of medications costs about 125 billion euros, and in Poland six billion zlotys. These amounts include, among others, hospitalizations that could have been avoided and repeated sick leave. Against this background, concepts of creating software and applications for mobile devices that would improve patients’ systematic compliance with medical recommendations and make it easier for doctors to monitor patients’ progress in the implemented therapy are increasingly appearing in the scientific and technological discourse.

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FLOATING LICENSE – legal aspects and practical analysis

Publication date: April 04, 2025

Floating License is a form of programmatic license for the use of digital content by more than one user. This solution is characterized by flexibility, which makes it a very convenient solution for enterprises. This convenient approach to licensing allows a limited number of licenses to be shared by a larger number of users at different times. In the event of a person working with a given program leaving, the person taking the place of work of the previous user uses this software, somehow replacing the old user with a new one.

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