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Exit fee and tax consequences – recent interpretation of National Revenue Centre in Poland. How it is used within the framework of intra-group restructuring of activities.

Publication date: April 15, 2025

Exit fee is a fee for transferring assets, functions or risks between related entities. It can be understood as remuneration for the transfer of important functions, assets or risks. It is paid during business restructuring, either once or periodicall

On 30 January 2025 there has been issued important interpretation of the Director of the Polish National Revenue Information in respect of exit fee and tax consequences.

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Discrimination in the Polish Labor Code

Publication date: January 07, 2025

What is the prohibition of discrimination?

The prohibition of discrimination at work is included in Article 183a) of the Labour Code and in the Constitution in Article 32, which requires equal treatment in all aspects, including those related to work.

Discrimination may be related to;

  • gender,
  • age,
  • disability,
  • race,
  • religion,
  • nationality,
  • views,
  • origin,
  • religion or sexual orientation
  • either due to employment for a fixed or indefinite period or on a full-time or part-time basis.

The above criteria are not socially acceptable and any unjustified unequal treatment of employees is considered discrimination.

Direct and indirect discrimination

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Recent changes in the Polish Civil Procedure – important issues for cross border cases and litigation

Publication date: December 10, 2024

The Polish legal system has recently undergone a number of significant changes, the most recent of which concern the Code of Civil Procedure. A few years ago, conducting an online hearing was impossible. Although the regulations allowed videoconferencing, it was limited to connections between courts, mainly used for questioning witnesses. The COVID-19 pandemic has significantly affected these regulations, leading to the introduction of the possibility of remote participation in hearings. Thanks to the amendment of the regulations in March 2020, remote hearings have become a reality, initially as a temporary solution, aimed at counteracting the effects of the pandemic.

Seeing the effectiveness and convenience of remote hearings, the legislator decided to permanently introduce this form to the Code of Civil Procedure. On March 14, 2024, an amendment came into force, which not only consolidates remote hearings as a standard procedure, but also introduces a number of other innovations. The aim of these changes is to streamline and accelerate civil proceedings, so that the justice system is more effective and accessible to citizens and entrepreneurs.

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KIELTYKA GLADKOWSKI IS EXPANDING ITS TEAM FOR PROTECTION OF FOREIGN CREDITORS OF POLISH COMPANIES IN THE M&A PROCEDURES FOR A) “SHIPPING” THE DEBTS OF A DIVIDED COMPANY TO ANOTHER COMPANY INTENDED FOR BANKRUPTCY AND B) IN CASES OF CREATING A PROFIT CENTER AND A LOSS CENTER. EXAMPLE VALUE 2 MILLION / 10 MILLION DOLLARS

Publication date: July 23, 2024

For effective protection of foreign creditors in Polish jurisdiction, our law firm combines the experience of:

1/ the practices of lawyers and litigators who can predict the effects of M&A as a tool for the attempt to remove assets in the face of possible enforcement;

2/ OSINT analysts and private investigators who, using various methods of analyzing metadata, are able to track crypto transactions and information traffic in the Internet, also from the level of DEEP and DARK WEB, and are able to track the real value of the assets of the Polish company.

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The lawyers of KIELTYKA GLADKOWSKI at the Capitol Hill with the International Law Section of the American Bar Association – May 2024

Publication date: May 28, 2024

Visiting the American Parliament building by Kiełtyka Gładkowski KG LEGAL’s lawyers. The United States Capitol is a building located on Capitol Hill in Washington, D.C., that serves as the seat of the United States Congress (American Parliament). The visit to the Capitol Hill was related with the role of the members of the American Bar Association as the organization actively engaged in advocacy before Congress, the Executive Branch and other governmental entities on diverse issues of importance to the legal profession.

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