On 4 November 2026 the Polish statute of 18 September 2026 consenting to the ratification of the Treaty between the Republic of Poland and the United Kingdom on a Security and Defence Partnership, known as the Northolt Treaty, was signed. The remaining steps are ratification and the exchange of notifications between Warsaw and London; the Treaty enters into force 30 days after the later notification.
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]
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”.
In legal and commercial practice, the notion of the “no-confidence protocol” (protokół nieufności) displays a specific semantic duality, which draws a clear boundary between the colloquial understanding of corporate institutions and the automated architecture of the ICT systems of the administration of justice. Verification of this term requires, above all, the rejection of any assumption as to its statutory origin, for a thorough dogmatic analysis leads to the unambiguous conclusion that managerial practice and the registration procedure are not one and the same.
The development of the Polish investment support system began in the mid-1990s, when Special Economic Zones (hereinafter referred to as SEZs) were established under the Act of 20 October 1994. According to Article 2 of this Act, the system was limited solely to designated, uninhabited areas of the territory of the Republic of Poland, where business activity could be conducted on preferential terms. However, a real breakthrough in this approach occurred in 2018 with the entry into force of the Act on Supporting New Investments. This introduced a completely new model – the support system was no longer limited to closed sectors. The resulting Polish Investment Zone effectively recognized the entire territory of Poland as a single large area where entrepreneurs could apply for aid for new projects. The primary support tool in both regimes remained the income tax exemption. In this respect, the Acts refer directly to the Corporate Income Tax Act of 15 February 1992 (CIT Act) – and in particular to Article 17, paragraph 1, item 34 (regarding exemptions within SEZs) and Article 17, paragraph 1, item 34a (regarding new investments within PSIs). We are currently at a key, transitional moment in this evolution. The historical SEZ system has a strictly defined expiry date – it will expire irrevocably at the end of 2026, giving way only to new regulations. This study outlines the framework for this transformation, from the zones being phased out to the current challenges and simplifications in the investment support system.
