The article prepared by Przemysław Głowacz, KIELTYKA GLADKOWSKI KG LEGAL
Introduction
The concept of whistleblowing has been known for many years. It is the term that refers to the act of calling for help and literally means “blowing the whistle”. It is defined as critical statements, complaints or tips provided by employees – whistleblowers about shortcomings and erroneous behavior in the company towards state institutions or other third parties.
Amendment to the Polish Code of Civil Procedure: changes in the scope of enforcement proceedings
Introduction, basic objectives of the Amendment
The Act of 9 March 2023 changed a significant part of the provisions of the Polish Code of Civil Procedure (Act of 17 November 1964). A large part of the changes covered enforcement proceedings, i.e. a separate (from, inter alia, examination and auxiliary) type of civil court proceedings.
According to the reasons for the Draft Amending Act (Print No. 2650), the new legal changes were primarily aimed at simplifying the applicable procedures, reducing the workload of the courts and shortening the duration of proceedings. In the field of enforcement proceedings, one of the specific objectives was to specify the rules regarding the so-called bailiff services.
Recognition of the judgment to initiate foreign bankruptcy proceedings does not constitute an obstacle to the initiation of bankruptcy proceedings by a Polish court. However, if the judgment to initiate the main foreign bankruptcy proceedings has been recognized, the bankruptcy proceedings initiated in the Republic of Poland are secondary bankruptcy proceedings.
In selected industries, employees can only pay tax on 50% of their income – new rules in Poland
In the case of Polish employees – IP creators, such as software developers, architects or engineers, “creative employees” of foreign companies have the privilege of paying income tax at the level of 50%. The idea is to stimulate the need to accelerate the development of industrial property in Poland, and the incentive for this is the preferential method of paying lower taxes, the basis of which is only half of the salary. This means that the second half of the salary is not subject to income tax. Polish tax offices are increasingly actively monitoring Polish employment contracts in software and engineering professions. A properly created employment contract template guarantees the legality of such a solution.
KIELTYKA GLADKOWSKI KG LEGAL prepared a compilation of updates in Polish employment law – crucial from the perspective of cross border work and employment issues.
