POLAND Law and Practice Contributed by: Agnieszka Janicka and Krzysztof Hajdamowicz, Clifford Chance
employer will not be able to ask job candidates about the remuneration they received at their current or previous employers. The Act does not address the main issues regu - lated by the Pay Transparency Directive, such as reporting on pay gaps and ensuring transparent and non-discriminatory remuneration systems. No draft legal provisions implementing these requirements in Poland have yet been published. Intellectual Property On 20 September 2024, an amendment to the Act on Copyright and Neighbouring Rights of 4 February 1994 came into force, introducing sev - eral changes. Authors and performers of audio - visual works and performers of musical and verbal-musical works will now receive royalties for making their works available online. Remu - neration for the transfer of copyrights must be fair and appropriate to the extent of the right granted, the nature and extent of the use, and the benefits derived from the use of the work. New liability rules for online platforms have been introduced, requiring online content-sharing service providers to obtain licences from rights holders for the public sharing of works; a plat - form may be held liable for copyright infringe - ment if it shares content without the necessary consent, unless it can demonstrate that it has taken appropriate measures to prevent such infringement. Finally, a new type of permitted use in the form of Text and Data Mining (TDM) has been introduced. Tax Law Cash-based PIT Since January 2025, sole traders have been able to enjoy the cash-based PIT, which enables them to defer income tax payments until the receipt of payment from clients, rather than at the point
of goods delivery or service provision, or by the invoice issuance date, as mandated previously. Entrepreneurs operating as sole proprietors are eligible for the cash-based PIT method if: • they are subject to taxation under the pro - gressive tax scale, flat-rate tax, IP Box regulations or the lump-sum tax on recorded revenues; • their revenues in the preceding fiscal year did not exceed PLN1 million; • they do not maintain accounting books; and • they submit a formal written declaration to the relevant tax office head, opting for the cash- based method. Health contribution The initial phase of reforms concerning the payment of health insurance contributions by entrepreneurs will be implemented in 2025, with changes including the exclusion of revenues and costs associated with the sale of fixed assets from the contribution base, and a reduction in the minimum base for calculating health insur - ance contributions. Real estate tax Significant amendments to the real estate tax regulations impacting entrepreneurs were enact - ed on 1 January 2025, which change certain definitions that are used to determine the appli - cability and rates of such tax. JPK-CIT From 1 January 2025, the largest corporate income taxpayers with revenues exceeding EUR50 million are required to maintain their accounting records exclusively in electronic form and submit them to the tax office without being prompted, following the end of the tax year (JPK-CIT), by the deadline for filing the CIT-8 tax
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