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Laws in brief

The most important acts for businesses in Poland: what they cover and what you need to know. You can open the full, current text of each act in ISAP, the Sejm’s official database.

KSHCommercial Companies CodeFormation, operation, mergers and liquidation of commercial companies.KRSNational Court Register ActThe register of companies, foundations and associations kept by the district courts.UoRAccounting ActFull accounting, financial statements and audit by a statutory auditor.CITCorporate Income Tax ActIncome tax on limited liability companies, joint-stock companies, PSAs and limited partnerships.PITPersonal Income Tax ActTax on personal income: employment, business, rental income, dividends.VATGoods and Services Tax (VAT) ActTax on the sale of goods and services, including intra-EU trade.PCCTax on Civil Law Transactions ActTax on contracts where no VAT applies: sale of real estate by a private individual, loans, articles of association.UPOLLocal Taxes and Charges ActProperty tax, tax on means of transport and local charges.OPTax OrdinanceCommon rules for all taxes: deadlines, interest, tax audits, tax rulings.ZUSSocial Insurance System ActPension, disability, sickness and accident insurance contributions.URPLabour Market and Employment Services ActLabour Fund, labour offices, support for the unemployed and employers.FGŚP (Guaranteed Employee Benefits Fund)Act on the Protection of Employee ClaimsGuaranteed Employee Benefits Fund: payment of wages when the employer is insolvent.KPLabour CodeEmployment contracts, working time, holidays, termination.KCCivil CodeContracts, ownership, liability for damage, inheritance.PoNNotaries Act and notarial fee regulationNotarial deeds, certifications and the maximum notary fee.ConstitutionConstitution of the Republic of PolandThe political system of the state, rights and freedoms, sources of law.UFRFamily Foundation ActA foundation for managing family wealth and business succession.
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