changes in law

Tax strategy: A step toward transparency or just more red tape?

Tax strategy: A step toward transparency or just more red tape?
Despite the difficulties this year, Polish lawmakers did not forget about their annual update of tax laws. Under the recently adopted regulations, the Treasury will seek to learn more about taxpayers by requiring them to draft, file and even publish a tax strategy. Is this a move toward transparency for the country’s largest companies, or another unnecessary formality?

New waste storage requirements

At the beginning of 2021, the Regulation of the Minister of Climate of 11 September 2020 on Detailed Requirements for Waste Storage will come into force. The aim of the regulation is to establish uniform standards for waste storage and thus limit the negative impact of this activity on the environment.

What will be the fate of applications for building permits prepared under the old energy-efficiency standards?

All buildings designed and executed in Poland on or after 31 December 2020 will have to meet stricter standards for consumption of non-renewable primary energy and the U-factor for heat flow. This change implements into the Polish legal system EU regulations adopted in 2010. It might seem investors have had a long time to prepare for the new energy-efficiency standards. But many of them are still waiting for consideration of applications filed under the existing standards, and their applications may not be decided before the more stringent standards enter into force. This raises the question of how those pending applications will be decided.

Illegal use of a structure: Fines ruthlessly pursued

First a warning, then possibly repeated fines on investors and owners for illegal use of structures: this is one of the effects of recent changes in the Construction Law.

Next phase in limitation and extinguishment of reprivatisation claims to Warsaw properties

Amended regulations governing claims by former owners under the Warsaw Decree entered into force on 20 October 2020. Consequently, the only form of reprivatisation in Warsaw admissible in practice will be damages pursued through complicated, time-consuming and costly judicial proceedings, while a large portion of claims will be extinguished without compensation.

Veggie burgers will still be a thing

On 23 October 2020 the European Parliament voted on amendments to the CMO Regulation (1308/2013). Ultimately the lawmakers decided not to ban the use of names alluding to meat in relation to plant substitutes. It will still be possible to buy vegetarian sausage in stores and order veggie burgers in restaurants. But makers of ersatz dairy products may face a tougher time.