From 2018 income of management board members to be taxed at 18% and 32%


Under a proposed amendment to the Personal Income Tax Act, from 1 January 2018 the compensation of management board members will be taxed at regular rates (18%/32%), whether paid in cash or bonuses in the form of derivatives of financial instruments or other property rights.

How will the new ePrivacy Regulation affect the operation of websites?


The General Data Protection Regulation entering into force on 25 May 2018 is not the only privacy revolution in store for the EU. The proposed ePrivacy Regulation is also generating greater and greater controversy and may change the shape of the internet as we know it.

How to monitor whether contractors hire workers under an employment contract?


A year ago we reported that an amendment to the Public Procurement Law required contractors and subcontractors to hire workers under an employment contract if they fell under Art. 22 §1 of the Labour Code. But it was not clear how contracting authorities could check whether contractors were complying with this requirement without infringing the personal data of the contractor’s staff. These doubts have now been resolved in a joint opinion issued by the president of the Public Procurement Office (UZP) and the Inspector General of Personal Data Protection (GIODO).

Coordination of commercial policy and exhaustion of trademark rights


The advocate general at the Court of Justice has issued his opinion on parallel Schweppes trademarks functioning in different EEA countries and registered for separate proprietors.

Multimedia trademarks open up entirely new possibilities


Changes to the EU’s trademark regulations entered into force on 1 October 2017, recognising for the first time multimedia marks combining image and sound. They may consist for example of animations launched in mobile devices or apps, jingles from film studios, brief video clips, and so on.

The scope of authority of the representative of a foreign undertaking in a Polish branch


Can the scope of authority of the representative of a foreign undertaking in a Polish branch be limited in practice to comply with the principal’s expectations?