The importance of notarial deposits extends far beyond traditional real estate transactions. Today, this institution is increasingly used in professional transactions, particularly in commercial, corporate, investment, and restructuring transactions, where it is essential to ensure the neutrality of the intermediary and full transparency in the execution of obligations.

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Publication date: February 16, 2026

The European Green Deal has been the subject of much discussion in public debate since its announcement. As part of this ambitious project, the European Commission aimed to achieve, among other things, climate neutrality for the entire European Union by 2050. One of the key aspects of this economic transformation was to focus on more sustainable products and, in particular, a transition to a circular economy. Sustainable products were considered a prerequisite for implementing such an economic model.

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Publication date: February 6, 2026

In cross-border trade, businesses often opt for alternative dispute resolution (ADR) methods, such as international arbitration. This solution ensures, above all, a more neutral, faster, more flexible, and highly professional procedure. Naturally, in such a situation, the parties do not want to be at the mercy of a domestic court, foreign laws, unfamiliar traditions, doctrines, and established interpretations. Hence the need to submit the dispute to resolution by one or more arbitrators appointed by the parties from among global experts in their respective fields of business. The fundamental condition for such a solution is an arbitration agreement (the terms “arbitration court” and “arbitral tribunal” are often used interchangeably and refer to the same body resolving disputes through arbitration), included either in the initial agreement or in a separate agreement between the parties, which specifies the legal relationship from which the dispute arises or may arise. Obtaining an arbitration award does not, however, definitively conclude the case, but rather initiates the sometimes problematic issue of enforcing such an award in domestic courts. A foreign creditor who obtains an arbitration award that obligates a Polish entity to pay can generally expect its recognition and enforcement in a Polish domestic court.

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Publication date: January 19, 2026

What is the place of delivery/place of performance?

Article 5, paragraph 1 of the VAT Act

The following are subject to value added tax (VAT):

1) paid supply of goods and paid provision of services within the territory of the country;

2) export of goods;

3) import of goods within the territory of the country;

4) intra-Community acquisition of goods for remuneration within the territory of the country; 5) intra-Community supply of goods.

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Publication date: January 16, 2026

Prepared by Konrad Byrski, KIELTYKA GLADKOWSKI KG LEGAL

One of our lawyers, Konrad Byrski, had recently the opportunity to participate in the Legal and Psychological Congress, which aimed to exchange views, discuss and present interesting issues regarding the participation of expert psychologists and psychiatrists in various types of proceedings provided for in the Polish legal system and basic institutions that include an emphasis on psychological sciences.

The topic of his presentation was the institution of incapacitation, periods of momentary consciousness of a mentally ill person (the so-called “lucidum intervallum”) and their impact on the performance of legal acts, as well as the institution of total and partial incapacitation with a strong emphasis on the draft act on instruments of supported decision-making, which put the existence of these two institutions in uncertainty in the near future.

This article will explore the draft of this bill. It will discuss the reasons for these likely changes, the new regulations it provides, and its implications for individuals already subject to various forms of incapacitation.

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