Forbes Diamonds 2026 reflect the strength of our chosen direction and our approach to work.
Everything begins with people – a Team that takes responsibility, values precision, and approaches each matter with full commitment. Thank you for your professionalism, consistency, and everyday focus.
We thank our Clients for the opportunity to support their growth and success.
Steady course.
We move forward.
Trust doesn’t happen overnight.
It is built through conversations, shared perspectives, and years of working together.
Madrid marks the next chapter.
At the LNA Europe Winter Meeting, together with colleagues from across Europe and beyond, we continue strengthening what defines @Legal Netlink Alliance — trust-based relationships that make cross-border cooperation seamless when clients truly need it.
We are grateful to be part of a community where knowledge flows freely and collaboration comes naturally.
Thank you @Fourlaw Abogados for hosting — see you in Madrid.
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Our team is excited to be heading to the LNA Europe Winter Meeting 2026 in Madrid.
As long-standing members of Legal Netlink Alliance, we truly value these in-person gatherings that bring together trusted colleagues from across Europe and beyond. Over the years, LNA has been much more than a professional network for us – it’s a community built on shared values, collaboration, and lasting relationships.
From exchanging know-how and perspectives to strengthening cross-border cooperation and friendships, these meetings always remind us why being part of LNA matters.
We’re looking forward to insightful discussions, reconnecting with familiar faces, meeting new members, and continuing to build meaningful international cooperation – this time in Madrid, hosted by Fourlaw Abogados.
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The draft amendment to the Act on the National Cybersecurity System, covering the implementation of the NIS2 Directive and a significant extension of obligations in the field of risk management and digital security, was submitted to the parliament on November 7, marking the beginning of the legislative process for one of the key cybersecurity regulations in Poland. The document, prepared by the Ministry of Digital Affairs, is a response to the challenges posed by growing threats in cyberspace and the need to implement the NIS 2 Directive, adopted by the European Parliament and the Council of the European Union. The amendment aims to bring the Polish cybersecurity system into line with EU standards.
The draft law is a direct implementation of Directive 2022/2555 of the European Parliament and of the Council (EU), known as the NIS 2 Directive. The aim of this directive is to establish uniform, high cybersecurity standards in the European Union to ensure greater protection of key economic sectors against cyber threats.
In implementing NIS 2, the draft amendment introduces a number of changes aimed at strengthening the security of networks and information systems in both the public and private sectors. This includes, among other things, extending cybersecurity obligations to new sectors, improving crisis management mechanisms, and increasing the responsibility of public and private entities for protection against attacks.
According to the draft amendment, the circle of entities covered by the provisions of the Act on the National Cybersecurity System is being expanded. The Act introduces a division into key entities and important entities, i.e., organizations operating in sectors considered essential to the functioning of the state and the economy. Key entities are those whose disruption could have serious consequences for security or public order, while important entities are companies which, although they have less systemic impact, still play an important role in ensuring the continuity of sensitive services.
In addition to traditionally sensitive sectors such as energy, transport, health, and banking, the project also covers new areas such as:
Each entity in these sectors will be required to implement appropriate security measures and procedures for responding to cybersecurity incidents.
Each entity operating in these sectors—if it meets the criteria for being considered a critical or important entity—will be required to implement appropriate security measures and procedures for responding to cybersecurity incidents.
The draft law imposes a wide range of obligations on these entities, such as implementing an information security management system, regular risk assessment, incident reporting, ensuring the security of the ICT supply chain, mandatory audits, and specific responsibility of management for cybersecurity oversight. Technical and organizational measures must be adequate to the scale and type of activity and the estimated risk.
At the same time, the regulations may apply not only to key and important entities, but also to companies participating in their supply chains – in particular, cloud service providers, data centers, managed service providers (including cybersecurity), ICT solution providers, and digital service operators. Although these entities do not belong to key sectors, they can significantly affect the security of the functioning of organizations covered by the Act and are therefore also subject to specific requirements.
The draft provides that the amendment to the Act will enter into force one month after its publication in the Journal of Laws, with a six-month adjustment period for key and important entities. This will give companies and institutions time to implement new obligations related to, among other things, reporting cybersecurity incidents and ensuring appropriate crisis management procedures.
Strengthening cybersecurity in Poland
The amendment to the Act on the National Cybersecurity System is a milestone in the process of strengthening the Polish system of protection against cyber threats. According to the provisions, entities responsible for key services, such as hospitals, power plants, banks, and public administration institutions, will be required to comply with new requirements for protection against cyber attacks.
This project is also in line with the objectives set out in the National Recovery and Resilience Plan (C3.1), which aims to improve the resilience of critical infrastructure to digital threats.
The adoption of the amendment to the Act on the National Cybersecurity System is an important step towards increasing Poland’s cyber resilience and adapting national regulations to the requirements of the European Union. It will further strengthen its mechanisms for protection against cyber threats, while ensuring greater security for critical infrastructure and key services.
If you are wondering whether the obligations under NIS2 also apply to your organization, please contact us—we will help you assess this and prepare appropriate measures.
Once again, JLSW returned as POLAGRA’s knowledge partner.
We discussed how to run HoReCa promotions legally and safely: contest vs. lottery, what a solid set of rules must include, GDPR/DPAs, platform policies (Instagram/Facebook/YouTube), IP rights to submissions – and even VAT and receipts when awarding prizes.
Thank you! It was a great round of conversations and questions — see you next year!
clearly define licensing and service terms,
protect intellectual property,
provide users with transparent privacy information in line with GDPR,
give business clients robust data-processing frameworks.
Change of civil law contract to employment contract
The draft bill of 1 September 2025 primarily provides for granting the National Labour Inspectorate (PIP) a new power – the ability to determine the existence of an employment relationship in a situation where the parties have concluded a civil law contract, even though, pursuant to Article 22 § 1 of the Labour Code, an employment contract should have been concluded.
The decision of the Labour Inspectorate confirming the existence of an employment relationship will specify:
1. the type of employment contract concluded between the parties;
2. the date of conclusion of the employment contract and the date of commencement of work;
3. the type of work;
4. the place of work;
5. the working time and
6. the amount of remuneration for work –
i.e. all the essential elements of an employment contract within the meaning of Article 29 of the Labour Code.
The draft also provides that if the labour inspector is unable to determine the remuneration on the basis of the evidence gathered, the decision will indicate an amount corresponding to the minimum wage.
Immediate enforceability of the decision
According to the draft, the decision establishing the employment relationship would be immediately enforceable in terms of the effects that labour law provisions attach to the establishment of an employment relationship and the obligations in respect of taxes and social security arising from the date of its issuance. Even if an appeal is lodged against the decision, the appeal will not suspend the enforcement of the decision in this respect.
At the same time, an exception to the above immediate enforceability is provided for. The enforcement of the decision will be suspended with regard to:
· tax obligations arising before the date of its issuance,
· social security obligations arising before the date of its issuance.
The suspension will remain in force until the deadline for lodging an appeal, and if an appeal is lodged, until a final court ruling is issued.
New procedure for determining the employment relationship
Under the new regulations, the decision of the district labour inspector on the existence of an employment contract would be subject to appeal to the Chief Labour Inspector (GIP), who will be able to uphold the contested decision, overturn it in whole or in part and decide on the merits of the case, or overturn the decision and refer the case back to the competent district inspector for reconsideration. The decision of the Chief Labour Inspector may be appealed to the court in accordance with the rules set out in the Code of Civil Procedure.
The draft also provides for an amendment to the Code of Civil Procedure by distinguishing between two types of proceedings:
· proceedings to determine the existence of an employment relationship – conducted as before before a court,
· proceedings in cases of appeals against decisions of the Chief Labour Inspector – as a new, separate type of proceedings.
The Ministry emphasises that cases concerning appeals against decisions of the Chief Labour Inspectorate are of a public law nature and result from the statutory tasks of the state in the field of employee rights protection. Therefore, importantly, the draft amendments exclude the possibility of concluding a court or out-of-court settlement and resolving the dispute through arbitration.
Impact of the changes on employers
The proposed changes pose significant risks for employers. In the event of a dispute
over the existence of an employment relationship, the case will have to be heard before a labour court, without the possibility of reaching a settlement or submitting the case to arbitration. In practice, this means a limitation of the parties’ freedom of choice, as even if the employee has chosen a civil law contract, the inspector will be able to consider it an employment relationship. Employers must also expect greater procedural burdens, as the inspectorate may issue separate decisions against many people, which may translate into an increase in the number of court cases. However, the most serious risk concerns the financial consequences. The inspector will specify the date of commencement of the employment relationship in their decision, which may lead to the accumulation of tax and contribution liabilities, together with interest, which the employer will have to settle even after several years of litigation.
Tax risks of the new powers of inspectors
The draft does not regulate many specific issues in the case of the transformation of a civil law contract into an employment relationship. A particular potential risk is the possibility of recognising the amount paid to a collaborator as net remuneration. This means that the employer should pay income tax and social security contributions on it. The tax authority may then demand additional payments for the previous five years, until the expiry of the limitation period. It does not matter if the employee has paid tax and social security contributions on account of their business activity. However, the employer will have a civil law claim for reimbursement. In such a situation, the employee should apply to the tax office for a refund of the overpayment, as they have unduly paid tax on their business activity. Otherwise, their remuneration would in fact be double taxed.
Potential inaccuracies also concern VAT settlement. After all, the prospective employer deducted VAT from the invoices received and recognised the net remuneration amounts as tax-deductible costs. In such a case, however, the recognition and settlement of such an ‘unreliable’ invoice will be incorrect, and the employer may be accused of tax fraud. In addition, risks also arise on the part of the collaborator who, as a result of the decision, has become an employee – the current wording of the draft law leads to the conclusion that invoices issued by an entrepreneur within the framework of B2B cooperation may be considered ‘empty’, which in turn gives rise to liability, including criminal tax liability.
Justification for the changes and summary
The authors of the draft argue that the current tools available to labour inspectors do not provide effective protection against the abuse of civil law contracts as a basis for the provision of work. In the ministry’s opinion, they are primarily non-authoritative in nature, require lengthy action and carry the risk of being rejected by the court in the event of an employee’s lack of cooperation in bringing an action to establish an employment relationship. Other available measures, such as proceedings in misdemeanour cases, have a limited scope of impact.
As discussed above, the proposed solutions are intended to counteract abuses in the labour market, while at the same time having serious consequences for employers – from limiting the parties’ freedom of choice, through an increase in the number of proceedings and costs, to tax and contribution risks dating back several years. The lack of detailed regulations on financial settlements further increases uncertainty about the practical application of the new provisions.
The draft is currently at the consultation stage, and according to the ministry’s declaration, the planned date for its adoption by the Council of Ministers is the fourth quarter of 2025. We invite you to follow our news – we will keep you informed about the legislative process.
Authors: attorney Martyna Kulikowska, Hubert Roszyk
Digitization of the tax system – what exactly is KSeF?
The National e-Invoice System (KSeF) is a platform developed by the Ministry of Finance that enables the issuance, transmission, and receipt of electronic invoices in a structured format. It is part of the digitization of the Polish tax system and represents a significant change in the way invoices are issued. Instead of sending documents in PDF or paper form, all invoices are sent to a single, central system. This makes it easier for the tax authorities to control and analyze data, and gives companies the opportunity to automate and simplify their accounting processes. KSeF has been operating on a voluntary basis since January 2022, but it will only become mandatory in 2026.
How KSeF works
KSeF enables the issuance of structured invoices in XML format using integrated financial and accounting software. The issuer receives an official confirmation of receipt (UPO). The recipient of the invoice gains access to it by authenticating themselves in KSeF or by providing specific data relating to the invoice (so-called anonymous access).
Mandatory introduction of KSeF by entrepreneurs
In accordance with the amendment to the Act, the introduction of the mandatory KSeF system has been divided into three stages depending on the size of the entrepreneur:
1) from February 1, 2026, for large taxpayers (with a sales value for 2024 exceeding PLN 200 million including tax);
2) from April 1, 2026, for other entrepreneurs, except for micro-entrepreneurs whose monthly sales do not exceed PLN 10,000 gross;
3) From January 1, 2027, also for micro-entrepreneurs whose monthly sales do not exceed PLN 10,000 gross.
Exemptions – will all paper invoices disappear from circulation?
It is worth noting that, according to the announcements of the Ministry of Finance, the obligation to issue invoices in the National e-Invoice System will ultimately apply to all entrepreneurs, regardless of their turnover.
At the same time, the legislator provides for certain exemptions from the obligation to use KSeF, which will be excluded:
1) consumer invoices (so-called B2C);
2) tickets that are considered invoices, including receipts on toll motorways,
3) invoices issued under OSS (One Stop Shop) and IOSS (Import One Stop Shop).
Amendments to the VAT Act
The amendment modifies, among others, Articles 106na and 106nb of the VAT Act and introduces a new catalog of sanctions related to non-compliance with the obligation to issue invoices via KSeF. Under the new provisions, invoices will only be considered issued once they have been sent to the system and an identification number has been obtained from KSeF. In practice, this means that it will be necessary to have infrastructure enabling communication with the Ministry of Finance’s system. Importantly, invoices issued outside KSeF will not be considered valid, which may lead to serious tax consequences, including denial of the right to deduct input tax or the application of administrative sanctions.
Tax consequences of using KSeF
In addition to obligations, the system also offers certain benefits, including from a tax perspective. Faster VAT refunds (up to 40 days) are provided for taxpayers using the system, as well as greater certainty of turnover thanks to a centralized invoice register. On the other hand, failure to comply with the new regulations may lead to the risk of accounting errors, bottlenecks in the invoicing process, and even administrative penalties.
Implementation – how to prepare for the obligation to use KSeF?
The implementation of KSeF should be preceded by an internal audit of document circulation processes, IT systems, and responsibility for the fulfillment of tax obligations. It is also crucial to properly regulate relations with contractors, in particular with regard to the moment of delivery of an invoice, which in the case of KSeF will depend on the date of making the document available in the system, and not, as has been the case to date, on the physical delivery of the document to the other party.
Summary
The adopted amendment to the VAT Act determines the mandatory implementation of the National e-Invoice System (KSeF) within precisely defined deadlines, starting from February 2026.
Although this change has the potential to simplify and digitize accounting processes, it also imposes a number of new obligations on businesses, both in terms of technical adaptation of systems and the introduction of internal procedures compliant with the regulations. It is worth bearing in mind that failure to prepare for the mandatory KSeF may result in serious tax consequences, including the loss of the right to deduct VAT or the imposition of administrative sanctions. Businesses should therefore start implementation activities now, including auditing their invoicing processes and updating their internal documentation and contracts with contractors.
The Pay Transparency Directive is causing increasing concern among both employees and employers. There are high hopes for this regulation, but the new provisions also raise numerous questions and doubts. In our study, we present the key changes, new obligations imposed on employers, and information on the next stages of implementation of the Pay Transparency Directive.
The Pay Transparency Directive (EU) 2023/970 aims to strengthen the principle of equal pay between women and men. It imposes a number of obligations on employers, both in terms of job advertisements and employee access to information on remuneration.
The amendment to the Labor Code resulting from the obligation to implement the directive will enter into force six months after its publication, i.e. on December 24, 2025. At this stage, the legislator has not yet introduced all the mechanisms resulting from the directive into the Polish legal system – Poland has until June 2026 to do so.
Notwithstanding the above, despite the six-month waiting period for the amendment to the Labor Code to enter into force and the time for implementation of the remaining provisions of Directive 2023/970, employers should already start preparing for the implementation of the new obligations.
Who will be covered by the new provisions?
The amendment applies to both public and private sector employers, regardless of the number of employees or the size of the company.
The provisions will cover all employees hired under an employment contract. As a rule, the new regulation will not apply to persons employed under civil law contracts (e.g., contract of mandate, contract for specific work). However, it should be noted that the Court of Justice of the European Union has emphasized in its case law that the classification of a person as a “service provider” under national law does not preclude that person from being considered an “employee” within the meaning of EU law if that person’s independence is fictitious and serves only to conceal the true employment relationship. The Polish Supreme Court has expressed a similar opinion on this issue in numerous rulings concerning the fictitious nature of civil law relationships.
What does this mean for entrepreneurs?
The amendment resulting from the need to implement the EU directive aims to eliminate gender-based pay discrimination. To achieve this, the above-mentioned legal acts introduce a number of solutions to increase the transparency of remuneration rules and enable their effective enforcement.
The amendments to the Labor Code currently focus exclusively on the recruitment stage—under the new regulation, job applicants will have the right to receive information from their future employer about the initial salary or salary range and, where applicable, information about the relevant provisions of the employer’s remuneration regulations or collective agreement applicable to the position in question.
Such information must be provided in a manner that allows for informed and transparent negotiations on remuneration – in the job advertisement, before the interview (if there is no recruitment for the position or if the above information is not provided in the job advertisement) or before the employment relationship is established (if there was no recruitment and if no details were provided in the job advertisement or before the interview). However, the employer may not require an applicant to provide information during the recruitment process on the amount of remuneration in their current employment relationship (if any) or in previous employment relationships.
This means that such criteria, whether in the form of remuneration policies, provisions of remuneration regulations or collective agreements, must be developed by employers in relation to the employment structure in a given workplace.
New information obligations for employers regarding remuneration – in perspective
Ultimately, the directive will impose further obligations on employers to ensure that employees have access to information on the remuneration system.
In order to enable employees to enforce their right to equal remuneration, employers will be required, among other things, to:
The directive also prohibits employers from preventing employees from disclosing information about their pay – this means that any new confidentiality agreements, as well as existing ones, cannot include clauses obliging employees to keep their pay confidential.
What next?
The new regulations on pay transparency and equality are a significant challenge for employers, both in terms of legal compliance and HR management practices. Although the deadline for implementing the remaining EU regulations is not until June 2026, it is worth starting to prepare the relevant processes and documentation now.
If you need support in implementing the requirements of the directive or want to make sure that your organization is ready for the changes, please contact our team. We provide assistance in identifying risks and preparing and implementing appropriate procedures and documents in accordance with the new regulations.
Author: Martyna Kulikowska, legal advisor
