Aleksander Elmerych

Trainee attorney-at-lawAssociate


In our Law Firm, Aleksander participates in the work of the IT-Telco Team within the TMT Practice. He provides IT advisory to Clients in the public and private sectors, in particular on copyright law, IT law, and new technology law. He has participated in projects involving entering into, negotiating, and resolving disputes about implementation and maintenance agreements.

Aleksander’s specialization also covers comprehensive support for IT companies in implementing the settlement of 50% tax costs – both with in respect of applications for individual tax rulings and adjustments to company rules. Also specializing in the implementation and usage of cloud computing in public and private market institutions, he gained professional experience in a Warsaw court and a Cracow law firm servicing business entities.

He graduated from the Faculty of Law and Administration of the Jagiellonian University in Cracow, where in the School of International Private Law he had defended his Master’s thesis “EU Trademark Against the Background of the WIPO Convention – Protection and Scope of Applicability”.

Aleksander is fluent in English.

Related news

Blog 4
20 Dec 2021

New legislative proposal to amend the National Cybersecurity System Act

A government proposal to amend the National Cybersecurity System Act (CSA) has been published after many weeks of public statements. The proposal is somewhat similar to the proposal for an amendment to the act of last year, which was discussed in our previous international newsletter. However, it contains a range of new solutions not announced to the public before.  Although a very short timeframe has been set, many comments have been submitted regarding the proposed bill, from business organizations and elsewhere. Government officials have said that the proposal has been submitted to the Government National Security and Defence Committee (KRMBNSO).

08 Nov 2021

Amendment to Act on National Cybersecurity System

Even last year, plans were announced to amend the Act of 5 July 2018 on the National Cybersecurity System (CSA), and the first draft of the bill was submitted for public consultations on 7 September 2020. Since then, the envisaged amendment has been revised repeatedly in the course of legislative work, and the final version of the bill – of 4 March 2021 – is now being reviewed by the Council of Ministers. Although it does not affect the crucial issues regulated in the act, there is a lot of interest in the amendment to the CSA on the part of business, and not only firms on the IT market. The proposed changes are briefly summarized below, while it is still not certain that the proposed changes will be enacted due to the lengthy period of work on the bill.

11 Oct 2021

Withholding tax on cloud computing services

Withholding tax is tax levied at a fixed rate on certain types of revenue generated in Poland by foreign firms, i.e. firms that do not have their registered seat or management board in Poland. This tax is paid by the Polish firms when they pay the fee. The question is whether the fee paid by Polish firms that use cloud computing services of foreign providers is subject to withholding tax.

03 Jun 2021

Cybersecurity changes envisaged in a proposal for NIS Directive 2

The implementation of the NIS Directive in the Member States led to additional obligations for certain digital service providers, including in areas such as ensuring cybersecurity or incident reporting. After four years, the existing regulations were found to be insufficient, and a proposal for NIS Directive 2 was published, expanding the group of entities concerned and placing new obligations upon them.

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