Press room from HLB Poland

Additional two days off for blood donors

Additional two days off for blood donors

We would like to inform you that two days off for blood donors are being permanently introduced into the legal system. This change in the Public Blood Service Act will certainly please donors. According to the new wording of Article 9(1)(1), merited honorary blood donors of both sexes are entitled to time off from work

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17 April 2023

Government plans tax on vacant residential real estate

Government plans tax on vacant residential real estate

According to research institutions, the housing shortage in Poland is about 1.5 to 2 million apartments. At the same time, however, there are around 1.8 million vacant apartments, according to the CIS statistics office. In order to resolve this imbalance and combat speculation on housing prices, the government announced at the turn of the year

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11 April 2023

Draft Position on the disclosure of activities to be discontinued or ceased and the disclosure of information on this subject

Draft Position on the disclosure of activities to be discontinued or ceased

We would like to inform you that the Accounting Standards Committee has submitted for public discussion a draft Statement of Position on the disclosure of activities to be discontinued or ceased and the disclosure of information on this subject. The draft position relates to the reporting and disclosure in the financial statements of activities to

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4 April 2023

Extension of deadlines for filing CIT returns for 2022

Extension of deadlines for filing CIT returns for 2022

We would like to inform you that on 21 March 2023, a regulation was published in the Journal of Laws 2023, item 530 extending the deadlines for filing corporate income tax returns for the tax year that ended between 1 December 2022 and 28 February 2023. The extended deadline also applies to the payment of

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3 April 2023

Estonian CIT - current legal status 2023

Estonian CIT – current legal status 2023

Estonian CIT is referred in the law as a lump sum on income of capital companies. It is a modern way of taxation that promotes investments and minimizes formalities when settling taxes for capital companies and partnerships. This solution is addressed to: micro, small and medium-sized capital companies and partnerships (limited and limited joint-stock partnership)

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1 April 2023

Commissioning of the car tunnel to the island of Usedom announced for May - HLB

Commissioning of the car tunnel to the island of Usedom announced for May

The construction of a car tunnel connecting the island of Usedom with the Polish mainland is nearing completion. According to the General Directorate for National Roads and Motorways (GDDKiA) in Szczecin, all structural work has been completed. At present, the asphalt is still being laid on the two-lane carriageways. The tunnel is then scheduled to

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31 March 2023

New regulations on remote working in Poland

New regulations on remote working in Poland

In the Act of 1 December 2022 amending the Labour Code Act and certain other acts (Journal of Laws 2023, item 240), the legislator decided to supplement the Labour Code with regulations on remote working. These provisions enter into force on 7 April 2023. Hereafter we outline the most important remote working regulations that will

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27 March 2023

Microsoft Business Central and the National e-Invoicing System (KSeF) - E-invoices

Microsoft Business Central and the National e-Invoicing System (KSeF) – E-invoices

The integration of Microsoft Business Central (formerly known as Microsoft NAV) with the National e-Invoice System (KSeF) is currently underway. Thanks to this solution, system users will be able to send electronic invoices that comply with the requirements of Polish law and accounting, without recourse to additional tools. The integration will also enable the import

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22 March 2023

Extended deadline for filing ORD-U information

Extended deadline for filing ORD-U information

Please be advised that, based on the Ordinance of the Minister of Finance dated 16 February 2023 amending the Ordinance of the Minister of Finance of 24 December 2002 on tax information, the deadline for filing the Information on Agreements concluded with non-residents (ORD-U) will be extended. According to the adopted regulation, the ORD-U Information

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16 March 2023

Changes to employee sobriety tests

Changes to employee sobriety tests

We present the most important legal changes regarding employee sobriety checks. Possibility to introduce employee sobriety checks An employer may introduce sobriety checks for employees if it is necessary to ensure: the protection of the life and health of employees or other persons, the protection of property. Sobriety testing An employee sobriety test determines the

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13 March 2023

Deadline for submission of information by real estate companies and their partners

Deadline for submission of information by real estate companies and their partners

We would like to remind you of the upcoming deadline for the obligation to submit certain information regarding real estate companies for 2022 to the competent tax authorities (for most taxpayers, the deadline is 31 March 2023). The entities obliged to submit the information are real estate companies and PIT/CIT taxpayers who hold (directly or

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7 March 2023

Remote working in the basic model vs. occasional remote working

Remote working in the basic model vs. occasional remote working

As of 7 April 2023, an amendment to the Labor Code on occasional remote work comes into force, repealing the existing provisions on telework. Remote working in the basic model vs. occasional working Due to the lack of clarification of these issues in the new regulations, employers will have to decide how to apply occasional

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2 March 2023

Industrial production has reached the bottom

Industrial production has reached the bottom

Industrial production grew by 2.6 percent in January, as the Central Statistical Office (GUS) reported. Compared to the previous month, December (1.0 percent), this represents a higher growth rate. However, analysts point out that this accelerated growth was generated only by the energy-producing sectors and mining. By contrast, the manufacturing sector slowed from 3.4 percent

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28 February 2023

Despite a massive decline in demand housing prices are on the rise

Despite a massive decline in demand – housing prices are on the rise

After years of boom in the residential real estate market, housing development companies sold only 40,900 new homes in the country’s seven largest cities last year, according to Poland’s largest real estate portal Otodom. This is the lowest annual figure since 2014 and represents a decline of 35 per cent compared to 2021. At 38

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21 February 2023

Gdansk refinery placed under protection

Gdansk refinery placed under protection

The Polish government has placed the refinery in Gdansk under the special protection of the state control bodies. The company has been placed on the government’s list of companies of strategic importance. The measure was taken in response to the controversy surrounding the sale of part of the refinery to the Saudi Arabian group Saudi

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13 February 2023

Obligation for a company to file a CbC-P notification or CbC-R report

Obligation for a company to file a CbC-P notification or CbC-R report

Country-by-Country report (CBC-R) is a reporting mechanism set out in the Act of 9 March 2017 on the exchange of tax information with other countries. Entities belonging to large multinational groups are obliged to report tax information related to that capital group to the National Tax Administration. In order to determine if there is an

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7 February 2023

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