Blog

TAX

Polish Government announces tax changes to reduce use of family foundations for tax optimization

On 12 August 2024, the Government published information regarding a proposal for amendment to the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts. The envisaged amendments include changes to the taxation rules for family foundations. The legislative proposal has not yet been published, but the Deputy Minister of Finance said that the Government’s aim is to tighten tax rules on family foundations to reduce use of these foundations for tax optimization purposes.

Fintech

Impact of forthcoming legal changes on the performance of creditworthiness assessments using artificial intelligence

On 12 July 2024, the Act on Artificial Intelligence (AI Act) was published in the Official Journal of the European Union, as the first EU regulation in this field. Poland is also working on the national law implementing certain provisions of the AI Act and the act implementing the EU DORA regulation, which regulates the engagement of third-party technology providers, including AI-based solutions, by financial entities. In this context, it is important to note the forthcoming developments regarding artificial intelligence systems used for creditworthiness assessment, which are increasingly used by lenders.

Corporate

New PKD codes from 1 January 2025

In September 2024, the Council of Ministers presented a legislative proposal to revise the Polish Classification of Activities (PKD), which will come into force at the beginning of 2025. The changes are a response to the need to update the Polish system of classifying business activities in line with EU standards. The proposal envisages replacing the existing 2007 classification system with a new, more detailed system of PKD codes, including an additional, fifth classification level.

Life Science & Healthcare

The Warsaw Intellectual Property Court has resolved the issue of granting an injunctive relief in a recent high-profile dispute in Europe concerning the infringement and validity of patent EP1845961 for rivaroxabine

The patent claims cover rivaroxabine in the form of rapid-release tablets and only one feature regarding the use of this substance: once a day.

Data protection

Polish DPA bans Meta from processing personal data of two public figures for displaying deepfake ads

The text discusses two landmark decisions by the Polish Data Protection Authority (DPA) regarding Meta’s use of data from two public figures in deepfake advertisements on Facebook and Instagram. These cases highlight the strict enforcement of data protection laws in Poland, particularly in the context of unauthorized data use and the impact on individuals’ privacy and reputation.

Copyright
Internet & Media

TDM finally in the Polish law. What does the amendment to the copyright law introduce in this respect?

On 20 September 2024, an amendment to the Polish Act on Copyright and Related Rights (ACRR) entered into force, which implemented the Directive on Copyright and Related Rights in the Digital Single Market (DSM) with a 3-years’ delay. One of the areas of changes is the permitted use in the scope of text and data mining: Text and Data Mining – TDM (Articles 6(1)(22), Articles 262, 263 ACRR).

Real estate, construction projects and reprivatization

Permission for the acquisition of real estate in Poland by foreigners

Buying a property is always quite a complex process, often requiring an adequate audit, raising funds, identifying tax obligations and participating in long-lasting negotiations. The process is different in case of acquisition of commercial and residential properties. In addition, if real estate in Poland is acquired by foreigners, in the first instance, the obligation to obtain the relevant permit needs to be examined.

Environmental law

EU fight against illegal logging and new obligations for entrepreneurs

Data protection

Asking Customers to Provide Courtesy Titles and GDPR - Conclusions from the CJEU Advocate General's Opinion concerning Case C-394/23

Asking customers to provide courtesy titles (such as ‘Mr’, ‘Miss’, ‘Mrs.’) is a common business practice, which is particularly popular in the e-commerce sector, where these details, usually collected at the time of purchasing goods or ordering a service, are used for personalisation of any follow-up communication with the customer. Collecting and retaining information concerning the way a particular person wants to be addressed is processing of their personal data. This results in the need to ensure the compliance of such data collection with the EU data privacy law. The recent opinion of the Advocate General of the CJEU in Case C-394/23 can provide crucial guidelines for controllers, who wish to address their customers using the provided titles.

Cybersecurity
Information Technology
Telecommunications

The Electronic Communications Law enters into force. What are the new obligations for electronic communication entrepreneurs?

On 9 August 2024 the Electronic Communications Law was published in the Journal of Laws [1]. The new legislation, which will replace the current Telecommunications Law, introduces additional obligations for electronic communications entrepreneurs, a newly defined group of entities previously not covered by the former regulations. In this article, we explain who electronic communications entrepreneurs are and outline the obligations they will now be subject to.

Cybersecurity

Publication of a draft law implementing the NIS 2 Directive

On 24 April 2024, the Ministry of Digital Affairs published a draft amendment to the National Cybersecurity System Act, which is a law implementing the EU NIS 2 Directive. It is worth noting, however, that in many aspects the Polish draft law deviates from the provisions of the NIS 2 Directive.

Copyright

New preliminary questions to the CJEU concerning the concept of a ‘work’ – practical conclusions

W ostatnim czasie do Trybunału Sprawiedliwości Unii Europejskiej (TSUE) wpłynęły kolejne pytania prejudycjalne dotyczące rozumienia przesłanek utworu.