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Types of white-collar crime under Polish law based on recent provisions

Publication date: May 26, 2025

According to Article 7 § 2 of the Polish Penal Code, a crime is “a prohibited act punishable by imprisonment for a period of not less than 3 years or by a more severe penalty.”

Vat crime will be an offence described in:

Art. 277a. [Forgery of invoices with an amount due exceeding PLN 10 million]

§ 1. Whoever commits the offence specified in Article 270a § 1 or Article 271a § 1 with respect to an invoice or invoices containing a total amount due, the value or total value of which is greater than ten times the amount defining the property of great value, shall be subject to the penalty of deprivation of liberty for a term of between 5 and 25 years.

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EMPLOYEE PERSONAL DATA PROCESSING – PRACTICAL COMMENTS AND POLISH CASE LAW

Publication date: May 21, 2025

The processing of employee personal data is an important aspect of labor law, especially in the context of the growing popularity of remote work and the digitalization of employment processes. In accordance with national and EU law, the processing of such data must be carried out in accordance with specific principles that ensure the protection of employee privacy. In particular, regulations such as Regulation (EU) 2016/679 of the European Parliament and of the Council, known as GDPR impose a number of obligations on employers regarding the storage, collection and processing of personal data. In addition to GDPR, issues related to the processing of employee personal data are also regulated in detail in the Labor Code, which is the basic legal act regulating labor relations in Poland.

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PRACTICAL BRIEF ON EMPLOYMENT CONTRACTS UNDER POLISH LAW BASED ON RECENT LEGAL CHANGES

Publication date: May 21, 2025

Form of employment contract

The employment contract in Poland should be concluded in writing. If it is not concluded in writing, the employer is obliged to confirm to the employee in writing no later than the day of commencement of work the following:

  • type of contract concluded,
  • its conditions.

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Poland and France Sign Historic Security and Cooperation Treaty in Nancy

Publication date: May 20, 2025

The Treaty on Enhanced Cooperation and Friendship between the Republic of Poland and the French Republic was drawn up on May 9, 2025 in Nancy. This document was concluded to respond to the key challenges of contemporary Europe – it supplements the missing regulations in the field of defense and dual-use technologies. They can also be used in areas such as cybersecurity, the reconstruction of Ukraine and counteracting the migration and climate crisis. The European Union focuses mainly on economic matters, which is why Poland and France decided to conclude their own, broader agreement, which also covers security, defense and technologies.

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Alternative Investment Company in Poland – legal aspects of investing funds and tax relief

Publication date: May 09, 2025

Alternative Investment Company (AIC) is a commercial law entity that functions as a significant element of the investment market in the Polish legal system. Introduced by the Polish Act on Investment Funds and the Management of Alternative Investment Funds, AIC enables flexible capital management and the creation of investment structures that meet the needs of private and institutional investors. In recent years, with the dynamic development of the capital market and the growing interest in alternative investments, AICs have also gained importance in the context of tax planning, including the use of specific tax reliefs. The text below presents the functioning of AICs, the principles of investing funds, the possibilities of using tax relief, related accounting aspects and practical examples for investors.

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