Publication date: September 03, 2025
We are very pleased and honoured to inform that our law firm contributed once more to the annual publication: International Antitrust Year in Review, American Bar Association International Law Section.
Publication date: September 01, 2025
The beneficial owner clause is used in the so-called withholding tax. Withholding tax is a flat-rate income tax collected by a tax remitter based in the country where the income was generated. It is collected before the income (e.g. from dividends) is paid to an entity that does not have its registered office in Poland. Sometimes (e.g. under Article 22(4) of the CIT Act) the tax remitter is entitled to an exemption. This is usually the case if the entity to which the payment will be made is based in the EU, the European Economic Area or a country that is a party to a double tax treaty with Poland. In such a case, it is necessary to determine whether the entity to which the payment is to be transferred is the beneficial owner of the payment and, if so, where it is subject to taxation.
Publication date: September 01, 2025
During the 38th NATO Summit in The Hague in June 2025, the importance, strength, and durability of the North Atlantic Alliance were confirmed in a short declaration consisting of only five short points, including the unwavering validity of Article 5 of the North Atlantic Treaty (Washington Treaty) of April 4, 1949.
Publication date: September 01, 2025
The development and dissemination of technology mean that internet users are facing an increasing number of threats. This development also brings with it a growing number of opportunities for those seeking to exploit this development to deceive others. To counteract this threat, particularly against personal data theft and the misuse of property, CERT Polska, a computer security incident response team operating within the Scientific and Academic Computer Network – National Research Institute (NASK PIB), is tasked with this goal. This is primarily achieved through the CERT Warning List. In 2024 alone, 92,600 malicious domains were added to the Warning List, compared to 79,300 the previous year. Approximately one in three reports submitted to CERT results in the website being added to the Warning List (in 2024, the CERT team analyzed over 300,000 reports). In 2024, the websites listed primarily offered fraudulent investments and were domains imitating popular portals to trick potential victims into providing login credentials. According to CERT data, the estimated number of visits to websites blocked by the Warning List reached nearly 72 million in 2024[1], demonstrating that CERT, together with the Warning List, plays an important role in protecting Polish internet users. This article outlines the procedure for adding websites to the Warning List and, consequently, blocking them.
Publication date: August 31, 2025
On August 28, 2025, the Polish Act of June 25, 2025, on the national cybersecurity certification scheme, entered into force, implementing Regulation (EU) 2019/881 of the European Parliament and of the Council of April 17, 2019, on ENISA (the European Union Agency for Cybersecurity) and cybersecurity certification in information and communication technologies and repealing Regulation (EU) No 526/2013 ( Cybersecurity Act ) (OJ L 151, 7.06.2019, p. 15 and OJ L 2025/37, 15.01.2025).
