Amendment to the Act on the National Labour Inspectorate – commentary by Attorney-at-law Dr Aneta Żuradzka in Polsat News

by KBZ Legal

Amendment to the Act on the National Labour Inspectorate – commentary by Attorney-at-law Dr Aneta Żuradzka in Polsat News

12 March 2026 in Polsat News, Aneta Żuradzka, PhD, commented on the amendment to the Act on the National Labour Inspectorate adopted by the Polish Parliament and its implications for businesses.

“From a business perspective, it is important that the final version of the amendment softens the most controversial solutions from earlier drafts,” says Dr Aneta Żuradzka. “Among others, the automatic immediate enforceability of labour inspector decisions and the possibility for inspectors to recognise an employment relationship with retroactive effect have been removed. However, the new regulations may in practice lead to an increase in disputes, particularly in the context of B2B relationships.”

The amendment also significantly increases sanctions for offences against employee rights:

• the maximum fine increases from PLN 30,000 to PLN 60,000,

• in some cases even from PLN 45,000 to PLN 90,000,

• the maximum fines imposed by labour inspectors have also been increased – from PLN 2,000 to PLN 5,000, and up to PLN 10,000 in case of repeated offences.

We are aware that the new regulations raise concerns among businesses. In particular, there is a perceived risk of excessive administrative discretion in matters that have so far been primarily assessed by labour courts in practice.

Listen to the full commentary:
https://lnkd.in/dvbcbjE3

If you have any questions regarding the impact of the new regulations on your employment structures, please feel free to contact Dr Aneta Żuradzka, Head of the Employment & GDPR practice at KBZ Law & Tax.

by Agnieszka Plucińska

KBZ Tax Alert: CbC-P Notification for FY 2025 — obligations and deadlines in 2026

An important compliance deadline is approaching for entities belonging to multinational enterprise (MNE) groups. Entities whose financial year corresponds to the calendar year (1 January – 31 December 2025) are required to submit the CbC-P notification for FY 2025 to the Head of the Polish National Revenue Administration (KAS) by 31 March 2026.

Failure to comply with this obligation may expose taxpayers to administrative penalties of up to PLN 1 million.

What is the CbC-P notification?

The CbC-P notification forms part of the Country-by-Country (CbC) reporting framework, introduced under the OECD BEPS initiative to enhance transparency regarding the global allocation of income, taxes and economic activity within multinational enterprise groups.

The CbC-P notification allows tax authorities to determine:

• which entity within the group submits the CbC report (CbC-R); and
• the jurisdiction in which the report will be filed.

The notification must be submitted by all Polish constituent entities of an MNE group, including both the reporting entity and non-reporting entities belonging to the group.

In 2026, the rules governing CbC-P notifications remain unchanged. However, large multinational groups will for the first time also be required to prepare a public Country-by-Country report. The public CbC report will be made available in the commercial register and on the company’s website, with the first reports covering FY 2025 to be published by 31 December 2026.Importantly, the new public reporting requirement does not replace the existing obligations related to CbC-R or CbC-P filings.

Who is required to submit a CbC-P notification?

The CbC-P notification must be submitted by entities that are members of multinational groups subject to CbC-R reporting but are not themselves the reporting entity (i.e. neither the ultimate parent entity nor a designated surrogate reporting entity).

The obligation arises where, in the preceding financial year, the consolidated group revenue exceeded:

• PLN 3.25 billion – where the consolidated financial statements are prepared in PLN; or
• EUR 750 million, or the equivalent of this amount in another currency.

What information must be included in the CbC-P notification?

The CbC-P form is relatively straightforward. A constituent entity is required to indicate:

1. The reporting entity for the entire group (typically the ultimate parent entity or a designated reporting entity), together with its identification details.
2. The jurisdiction (country or territory) where the CbC report (CbC-R) will be filed.

Filing deadlines

The notification must be submitted within three months after the end of the group’s financial year.

For groups whose financial year coincided with the calendar year (1 January – 31 December 2025), the filing deadline is 31 March 2026.

How should the notification be submitted?

The CbC-P notification must be submitted electronically:

• via the e-Declarations system, or
• through the e-Tax Office (e-Urząd Skarbowy) platform.

The official CbC-P form is published by the Polish Ministry of Finance,

Consequences of non-compliance

Failure to submit the CbC-P notification, or submitting it with incorrect or incomplete information, may result in an administrative monetary penalty of up to PLN 1 million.

Although the form itself is relatively simple, in practice certain issues may raise interpretative doubts, including:

• identification of the ultimate parent entity in the case of group reorganisations,
• determining whether the group revenue threshold triggering the CbC obligation has been exceeded,
• filing obligations of Polish branches of foreign enterprises operating in Poland,
• obligations within a Polish Tax Capital Group (PGK) – whether the notification should be submitted by the PGK as a whole or by each member individually,
• situations where an entity belongs to more than one capital group.

Our support

If you have any questions regarding:

• determining which entities within the group are required to submit a CbC-P notification,

• proper identification of the reporting entity,

• completing the notification in complex or non-standard situations (e.g. reorganisations, PGKs, foreign branches),

• preparing for the new obligation to publish a public Country-by-Country report,

our tax advisors will be pleased to assist you.

We can support you in assessing your reporting obligations, mitigating the risk of penalties and ensuring timely compliance with CbC requirements.

Agnieszka Plucińska

tax advisor | partner

Jakub Włosek-Buczyński

tax advisor

by Krzysztof Żuradzki

KBZ in WTR 1000 2026: Bronze in EU (EUIPO) and China trademarks

by KBZ Legal

Navigating Legal Changes in 2026

Dear Sirs,

We are pleased to share with you our report “Navigating Legal Changes in 2026 Implications for Entrepreneurs”, which provides a practical and business-focused overview of the key regulatory developments that will affect companies in the coming year.

The report covers major changes across multiple areas of law, including employment and HR, immigration and global mobility, taxation, digitalisation and cybersecurity, construction and public procurement, restructuring, and intellectual property. We focus on regulations that have a direct impact on costs, risk exposure and operational decisions, and therefore require early assessment and preparation.

We support businesses not only in understanding new legal obligations, but above all in translating regulatory changes into concrete actions – from risk identification and legal audits to tailored recommendations and practical implementation aligned with business objectives.

The full report in PDF format is available at the following link:

ENG: Navigating Legal Changes in 2026 Implications for Entrepreneurs

PL: Raport: Zmiany w prawie 2026 – przewodnik dla przedsiębiorców

Should any of the topics discussed in the report be particularly relevant to your organisation, or if you would like to assess how the 2026 changes may affect your operations, we would be pleased to discuss this with you.

We are happy to propose dedicated advisory support, tailored to the specific needs of your business.

Best regards,

KBZ Legal & Tax Team

by Marcin Barczyk

Legal Support for Chinese Businesses in Poland and Europe – KBZ and Hui Ye Partnership

KBZ Żuradzki Barczyk & Partners establishes strategic cooperation with Hui Ye Law Firm to support Chinese business expansion into Polish and European markets

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by Joanna Boroń

When is it worth to have an accounting audit in a company?

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by Anna Baranowska

From April 1, 2025, e-delivery compulsory for companies

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by Gabriela Zawiła

Implementation of the European entry/exit system in Poland

On November 15, 2024, the President of the Republic of Poland signed the Law on the Participation of the Republic of Poland in the Entry/Exit System, which aims to implement EU regulations, in particular EP and Council Regulation (EU) 2017/2226 of November 30, 2017 establishing the Entry/Exit System (EES).

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