141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
Planned legislative and regulatory changes The year 2026 will see the implementation of a number of new national and EU regulations that will shape the legal …
What is energy storage? An energy storage system is a facility that allows electricity to be stored when there is a surplus (e.g. from own generation) …
What is tax due diligence? Tax due diligence is a comprehensive examination of the tax position of a company in which an investor is interested. Its …
In civil proceedings, there is an increasing trend towards seeking solutions that enable disputes to be resolved quickly, at lower cost and to the satisfaction of …
According to the explanatory memorandum to the draft Regulation of the Council of Ministers of 18 December 2024 on the Polish Classification of Economic Activities, the …
In the October issue, you’ll find, among other things: new regulations supporting the development of offshore wind energy and renewable energy sources, information on the conclusion …
The proposed amendment to the Commercial Companies Code, sometimes referred to as ‘dematerialisation 2.0’, addresses these challenges. The proposed changes are intended to complete the reform …
What is tax planning? Before we move on to discussing practical examples of tax planning activities, we should first explain what this term means – what …
Reporting obligations in limited liability companies: Limited liability companies, public limited companies and simple joint-stock companies maintain full accounts regardless of their revenue and are required …
In practice, proper preparation for the scenario of a partner’s death helps to avoid decision-making paralysis and conflicts between the partners and the heirs. Given the …
Below is a summary of the key proposed changes. What will change? Payments from one’s own company to a sole trader subject to a higher flat-rate …
Firstly, it should be noted that until now the accrual basis has been in force, under which revenue is recognised as soon as a receivable arises …
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