New rules in Polish law concerning cross-border conversions of companies

Draft amendments to the Polish Commercial Companies Code

In August 2022 the Polish Ministry of Justice has proposed an amendment to the Polish Commercial Companies Code (hereunder referred to as CCC). The main aim of the project was to implement to the Polish law the European Directives, i.e.:

  • Directive 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions, and
  • Directive 2019/1151 of the European Parliament and of the Council of 20 June 2019 amending Directive 2017/1132 as regards the use of digital tools and processes in company law.


Polish Code of Ethics of Attorneys at Law – recent changes

Historically, legal assistance in Poland is provided by two groups of lawyers: attorneys and legal advisors or attorneys-at-law. Because they are in contact with important principles for social life, each of these professional groups has its own code of ethics. Such a set of rules is very necessary, because lawyers and attorneys guard the justice and advise in the sensitive spheres of life and business activity of Clients.

Legal attorneys and principles in Poland



With the accession to the European Union, Poland faced many challenges. With them, however, many opportunities arose. The country was enabled to be part of the European financial market, including the investment fund market. Within the Union, work is constantly being carried out to unify the regulations so that it is possible to conduct business successfully in every member state.

The cons iderations on an AIFM passport should begin with explaining what AIFM is, setting out the background, specificities of the European fund market and the regulations on which the passport is based.

All about AIFM

What is AIFM? The AIFM acronym stands for the Alternative Investment Fund Manager. That is a legal person legal that conduct business activity in the area of the professional management of investment funds.



On June 28, 2022, the Polish Ministry of Finance sent for arrangements and consultations public projects, another amendment to the so-called Polish Order (group of tax legal acts), this time in the field of Corporate Income Tax in Poland.


Return of commercial proceedings to the Polish Code of Civil Procedure

There have been re-introduced proceedings in commercial cases to the Polish civil procedure which may be particularly of importance to cases with cross border element.

The great amendment of the Polish Code of Civil Procedure means, among other things, a return to a separately regulated commercial procedure. The legislator’s assumption is simple – greater rigor for the parties and faster verdicts, which are to adapt the court procedure to the realities of the market of professional entities conducting business activity.

The provisions regulating commercial proceedings should be applied in litigation commercial cases. Regulations concerning other separate proceedings should be applied only if they are not inconsistent with commercial proceedings. The exceptions are the European order for payment procedure, the European Small Claims Procedure and the electronic order for payment procedure.

Commercial  case:

Commercial cases are as follows: