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Partner of KG Legal KIELTYKA GLADKOWSKI contributes to the 2026 edition of the World Justice Project Rule of Law Index®

Publication date: August 26, 2026

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Drone Warfare

Publication date: August 26, 2026

The Legal Environment and Practical Aspects of Dual-Use Technology – the Ukrainian Conflict as a Lens on the Development of EU Regulation and the Polish Jurisdiction – Expanded Edition – Legal status as at 25 August 2026

Authors: attorney-at-law (radca prawny) K. Jakub Gładkowski (corporate practice, court and regulatory representation), attorney-at-law (radca prawny) Małgorzata Kiełtyka (M&A, high-technology and highly regulated sectors) – KG Legal Kiełtyka Gładkowski Spółka Partnerska Kancelaria Radców Prawnych; iSTART1 programme.

This material is of a popular-science and informational nature. It does not constitute legal advice or a binding opinion. Before citing any specific provision, the current consolidated version in EUR-Lex and the current entry in the Polish Journal of Laws (Dziennik Ustaw) should be verified in each case.

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The evolution of the Polish investment support system: From SEZ to new changes in PSI

Publication date: August 25, 2026

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.

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Can AI Diagnose Patients? Medical Law and the Artificial Intelligence Revolution

Publication date: July 07, 2026

The development of artificial intelligence in medicine is no longer just a futuristic vision. Algorithms now support diagnostics, test result analysis, and disease prevention, and Polish medical law is beginning to address the challenges involved. The 2025 amendment to the Code of Medical Ethics explicitly addresses the use of AI by physicians for the first time, imposing obligations regarding patient information, obtaining informed consent, and the use of certified systems. However, the question arises: where does the role of technology end and the physician’s responsibility begin?

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Drone Warfare, Dual-Use Technologies, and Legal Risk: The Russo-Ukrainian Conflict as a Lens for EU and Polish Regulation

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