POLAND Law and Practice Contributed by: Agnieszka Janicka and Krzysztof Hajdamowicz, Clifford Chance
Tax Law Mandatory Disclosure Rules (MDR)
• rules and procedures for creating remuneration structures; • measures to ensure transparency of remuneration; and • rules and procedures for monitoring employers’ compliance with the principle of equal pay. The content of the draft is still under intense discus - sions and it is not known when the final act will be adopted. New powers granted to the State Labour Inspectorate Risk related to reclassifying civil law contracts into employment contracts (if, in practice, work is per - formed in conditions meeting the characteristics of employment contracts) may potentially increase in near future, as an act was adopted in April 2026 granting new powers to the State Labour Inspector - ate and entitling it to issue administrative decisions on the reclassification of civil law contracts (including contracts of mandate, contracts for the performance of specific work, and B2B contracts) as employment contracts without the need to obtain a court judg - ment, which was required previously. This change will materially speed up the reclassification process and will likely increase the number of reclassified civil law contracts. The act will come into effect on 8 July 2026.
The government intends to simplify the MDR regula - tions in alignment with DAC6, with the aim of harmo - nising Polish and EU provisions in this area.
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