New obligations to prevent harassment and discrimination at work

On 31 July 2026, a bill introducing digital tax was published. The levy would apply to revenues from targeted online advertising, running platforms that enable user interaction, and selling data generated by users. The tax would be charged at 3% of revenues from these services generated in Poland. The obligation would apply to the largest corporate groups and businesses with worldwide revenues exceeding EUR 1 billion and more than PLN 25 million of taxable revenues in Poland. The bill also provides for a number of exemptions, including for providers of their own digital content, financial services institutions, and businesses selling goods and services via their own websites. The bill is currently out for consultation, and the new regulations are scheduled to come into force on 1 January 2027.

Last week, the key assumptions for a bill introducing amendments to the Tax Code were published. The bill provides for a five‑year period of validity for individual tax rulings, with the possibility of renewing them free of charge under a simplified procedure. It also envisages extending the validity of WHT opinions from 36 months to 5 years, broadening the protective effect of both individual and general tax rulings, and enhancing the importance of established interpretative practice of the tax authorities. A transitional regime is to be introduced for rulings that have already been issued. Individual rulings issued before 1 January 2023 will cease to be valid on 30 June 2028, while those issued thereafter will expire 5 years after the date of issue, but not earlier than 1 January 2029. The bill is expected to be passed by the Council of Ministers in Q4 2026.

On 6 August 2026, the key assumptions for amendments concerning regulations on family foundations were published. The aim of the proposed provisions is to further tighten the tax system. Eligibility for preferential tax treatment would be conditional on holding assets for at least 36 months. The bill also provides for limiting the use of tax‑transparent entities, bringing family foundations within the scope of the CFC rules, and clarifying the taxation of short‑term lettings of real estate. At the same time, an increase is planned in the tax rate set out in Article 24q of the CIT Act, from 15% to 19%. The bill further envisages extending the PIT exemption to benefits received by the descendants of the founders’ siblings The bill is expected to be passed by the Council of Ministers in Q3 2026.

Last week, a draft regulation was published updating the templates for the general power of attorney (PPO‑1) and the OPO‑1 form. These changes follow the amendment to the Tax Code, which will enter into force on 1 October 2026. The new provisions clarify the rules for indicating an address for service, extend attorneys’ powers to notify changes to powers of attorney, and align the regulations with the electronic delivery system.

Last week, regulations were published in the Journal of Laws introducing new templates, effective from 4 September this year, for applications for individual tax rulings (ORD‑IN) and general tax rulings (ORD‑OG). Under the new forms, applicants will be required to provide additional identification data for individuals covered by certain cross‑border transactions. At the same time, fields relating to the ePUAP PO box address and electronic service address have been removed, reflecting the end of the transitional period on 31 December 2025.

On 3 August 2026, the Supreme Administrative Court, sitting as a panel of seven judges (case file I FSK 1307/25), issued a judgment on electronic service in tax proceedings. The Court set aside the judgment of the Regional Administrative Court in Kraków and the contested decision of the tax authority, holding that simply placing a document in an agent’s account in the e‑Tax Office does not constitute effective service. While the agent’s consent to use the e‑Tax Office allows the authority to send correspondence via that channel, service only takes effect once the addressee has actually downloaded the document. The burden of proving effective service lies with the tax authority.

In its judgments of 30 July 2026 (case files III FSK 981/25 and III FSK 982/25), the Supreme Administrative Court held that parcel lockers [paczkomat] cannot automatically be treated as non-building structures [budowla] subject to property tax. The Court emphasised that the classification depends on the technical characteristics of the specific device, in particular how it is installed and connected to the land. Parcel lockers placed on their own supports and capable of being moved without interfering with their construction may require a different assessment from devices installed on foundations or permanently attached to a building. In the Court’s view, tax authorities should assess each installation individually and may not base decisions concerning hundreds of devices solely on an inspection of a single unit.

In its judgment of 5 August 2026 (case file I FSK 1749/25), the Supreme Administrative Court considered the concept of intermediary services in the context of the VAT exemption for financial services. Referring to the case law of the CJEU, the Court held that intermediation covers activities aimed at bringing the parties to the point of concluding a contract and does not require the intermediary to negotiate all of its terms. At the same time, the Court confirmed that intermediation cannot be said to occur where a subcontractor performs only part of the factual activities related to the performance of the contract.

On 4 August 2026, an Act amending the rules on counteracting harassment, discrimination, and other undesirable behaviour in the workplace was published in the Journal of Laws. The amendment strengthens employee protection and introduces more specific obligations for employers. The key change is a move away from a purely formal approach to preventing harassment and discrimination. Employers with at least ten employees will be required to take real and systematic measures to prevent such behaviour. In practice, this means that simply adopting a policy or running occasional training will no longer be sufficient. The new regulations also require employers to update their internal documents. The changes must be reflected in a collective labour agreement, workplace regulations or a separate policy agreed with trade unions or employee representatives. Employers will have six months from the date the Act enters into force to implement the required changes. The Act is to enter into force on 5 November 2026.

For more information (in Polish) see KPMG’s Legal Alert: Mobbing i dyskryminacja – nadchodzą istotne zmiany