The end of November 2025 brought important amendments to the regulations concerning the Central Communication Port Investment. These amendments introduced a higher level of guarantees for owners of properties that will be expropriated for this investment and included solutions aimed at streamlining the operation of the Special Purpose Vehicle (SPV) responsible for implementing the investment. In cases initiated but not concluded with a final decision before the effective date of the proposed changes, the provisions adopted in the discussed amendment will apply as they more favorable to the recipients of these regulations.
The aforementioned amendments closely correlates with changes introduced in the Spatial Planning and Development Act and certain other acts. Their primary purpose is to alter Article 59 of the Spatial Planning and Development Act to ensure that issuing decisions on the location of public investment projects is possible even after the expiry of the study of conditions and directions of spatial development for a given municipality, and before the entry into force of the general municipal plan. The need for this amendment arose from the need to ensure the security and continuity of investments implemented by municipalities based on decisions on the location of public investment projects.
This month, amendments introduced primarily to the National Court Register (KRS) Act entered into force. These amendments enable access to KRS data via IT services, including inter alia :
- repealing the obligation to publish entries made in the KRS in the Court and Commercial Gazette (MSiG) , which reduces costs for businesses and administrative burdens;
- providing public entities and entities performing public tasks with access to KRS information via online services, based on a decision by the Minister of Justice;
- modifying the rules for submitting applications for entry in the register of associations, other social or professional organizations, foundations, and independent public healthcare facilities, as well as the method of maintaining the registration files of entities entered in this register – these activities will be performed exclusively via the IT system;
Further changes have been introduced to the Patent Attorneys Act, which are intended to enable patent attorneys and patent trainees to fully utilize the information portal, an IT system used for serving court documents and, ultimately, for two-way electronic communication with the court. Therefore, the Act expanded the scope of data subject to entry on the list of patent attorneys to include the PESEL number (Poland’s national identification number) . Furthermore, the Act stipulates that the PESEL numbers of patent attorneys and trainees will also be included in the data in the IT system maintained by the Polish Patent Office, which includes the list of patent attorneys and trainees. The amendment also imposed an obligation on patent attorneys and trainees to submit information about their PESEL numbers to the Polish Patent Office and for trainees to the President of the Polish Chamber of Patent Attorneys within 30 days of the Act’s entry into force.
In November, the provisions of the Act on Collective Bargaining Agreements and Collective Agreements entered into force. It contains comprehensive regulations concerning the principles of concluding, applying, recording, and making available collective agreements, preparing and submitting reports on the collective bargaining coverage indicator, and establishing and updating the Action Plan to Support Collective Bargaining. This regulation has been separated from the Labor Code into a separate act, which involves, among other things, adopting a different (broader) definition of “employer” than the one in the Labor Code. Furthermore, these provisions implement Directive (EU) 2022/2041 of the European Parliament and of the Council of 19 October 2022 on adequate minimum wages in the European Union into Polish legal system.
We should also mention on this occasion new amendments to the Act on the Central Registration and Information on Business and the Entrepreneur Information Point and to the Value Added Tax Act that came into force this month. Their purpose is to introduce regulations that improve the conditions for conducting business, in particular by providing the widest possible range of information about entities conducting business activity in one place. The amendment provides that, through the IT system operated by the minister responsible for economic affairs – the Entrepreneur Information Point (PIP), it will be possible to obtain information for a specific entrepreneur online and in one place whether a given entrepreneur has been registered and is included in the VAT register. Furthermore, cooperation and information exchange between the PIP and the National Revenue Administration (KAS) systems has been introduced regarding certain information contained in the VAT register (identification data and entity status information). The KAS will transmit up-to-date data to PIP to ensure data consistency between the IT systems. The amendment to the Act on Tax on Goods and Services provides access to the list of VAT payers via the IT system – so- called: “Information Point for Entrepreneurs”
In November, amendments to the Act on the Protection of the Rights of Purchasers of Residential Units and Single-Family Homes and the Developer Guarantee Fund, as well as certain other acts, were announced too. These amendments introduced the free Housing Trading Data Portal (“DOM Portal“). This portal provides everyone with free access to statistics on the transaction prices of apartments and houses in Poland. Universal access to current and reliable statistics on the transaction prices of apartments and single-family homes in Poland is intended to enable apartment seekers to compare market offers with actual transaction prices on the local market, and to enable public entities to properly parameterize housing support instruments and conduct analyses of the impact of proposed and implemented instruments on the housing market.
This month, regulations amending the Act on Complaint Handling by Financial Market Entities, the Financial Ombudsman, and the Financial Education Fund were also implemented. Their goal is to increase the ability of financial market entities to respond to complaints via electronic means of communication and to clarify the rules for responding to complaints submitted by a client of a financial market entity in various forms (electronically, on paper, or orally). Following the amendment, a complaint may be submitted by a client of a financial market entity:
- in writing, on paper (in person at the financial market entity’s customer-serving unit, or sent by post or posted at the office of an entity handling correspondence within the European Union),
- in writing, electronically (using the electronic means of communication indicated or sent to the electronic delivery address), or
- orally (by telephone or in person for the record during a visit by the financial market entity’s customer-serving unit).
The financial market entity will respond to the complaint in writing:
- in electronic form – if the complaint was submitted by the financial market entity’s customer in writing, electronically, unless the financial market entity’s customer requested a written response in paper form;
- in paper form – if the complaint was submitted by the financial market entity’s customer in writing, electronically, unless the customer requested a written response in electronic form;
- in paper or electronic form, as requested by the client – if the complaint was submitted orally by the client of the financial market entity. If the complaint is submitted electronically and the client of the financial market entity has not requested a written response in paper form, the response to the complaint will be provided using the electronic means of communication used by the client to submit the complaint, or another electronic means indicated by the client, or to the client’s electronic delivery address – if the complaint was sent by the client to the electronic delivery address.
Finally, in November adjustments were made to the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions. These changes aim to increase corporate income tax rates. The act takes effect on January 1, 2026.
