Business Review Poland – October 2025
31 October 2025
Such a strong presence at the top of European rankings confirms that Poland has become one of the most dynamically developing markets in the region. This momentum stems not only from steady economic growth but also from the country’s consistent efforts to strengthen its role as a business, logistics, and technology hub in Central and Eastern Europe.
Each month brings new developments that influence Poland’s investment landscape — from regulatory changes and monetary policy decisions to breakthroughs in innovation and cross-border trade.
In this article, we highlight the key business and policy updates from the past month that shape Poland’s current economic and investment environment.
Extra day off for holidays falling on a Saturday
In 2025, Constitution Day (May 3rd) and All Saints’ Day (November 1st) both fall on Saturdays. Employers must grant a compensatory day off within the same settlement period under Article 130 §2 of the Labour Code. Failure to comply may result in fines up to PLN 30,000 and could be treated as a violation of employee rights.
Read the article for more details: Day off for a holiday in Poland falling on a Saturday.
Transfer pricing under close scrutiny
Poland’s tax authorities are intensifying oversight through advanced data analysis using JPK_CIT and KSeF. From 2026, integrated taxpayer profiles will allow the National Revenue Administration to detect anomalies and profit shifting more easily. Even compliant businesses may face audits, so consistent documentation, benchmarking, and transfer pricing policies are crucial to mitigate risk.
Read the article for more details: Transfer pricing in the spotlight of the Polish tax authorities.
New rules for employing foreigners in Poland
Effective December 2025, work permit fees will increase up to fourfold, and key exemptions will be revised. Georgia will be removed from the simplified procedure list, tightening recruitment for certain nationalities. Employers should prepare by verifying the status of foreign workers, updating document templates, and budgeting for higher administrative costs.
Read the article for more details: Changes in the employment of foreigners in Poland.
IP Box and subcontractors – Supreme Court ruling
Poland’s Supreme Administrative Court confirmed that companies using B2B subcontractors remain eligible for the 5% IP Box tax rate — as long as they define the project, supervise work, and own the intellectual property. Tech and SaaS businesses should ensure accurate IP Box records, clear contracts transferring copyrights, and correct nexus ratio calculations.
Read the article for more details: Supreme Court in Poland: IP BOX relief and subcontractors.
National Bank of Poland cuts interest rates
The Monetary Policy Council reduced the reference rate to 4.50% following stable inflation of 2.9%. The decision reflects a cautious return to monetary easing and could lower borrowing costs for businesses. However, wage growth, fiscal policy, and global price volatility remain key risk factors to monitor for 2026.
Read the article for more details: National Bank of Poland interest rates in October 2025.
Labour law updates – ZUS controls, sick leave & e-contracts
Starting in 2026, ZUS will gain extended powers to inspect sick leave and verify medical certificates, while employers will be able to sign and store employment contracts electronically. New rules will also clarify payment deadlines for unused holiday compensation. HR departments should update policies, payroll procedures, and internal systems to stay compliant.
Read the article for more details: Upcoming changes in labour law in Poland.
At getsix®, we support companies operating in Poland and abroad by providing comprehensive accounting, tax, payroll, business registration, administration, reporting, and cross-border advisory services. Our mission is to help investors stay compliant, operate efficiently, and seize growth opportunities in one of Europe’s most promising markets.
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.
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