{"id":10914,"date":"2023-01-26T10:37:45","date_gmt":"2023-01-26T09:37:45","guid":{"rendered":"https:\/\/bktkancelaria.pl\/?p=10914"},"modified":"2023-04-23T17:49:00","modified_gmt":"2023-04-23T15:49:00","slug":"istotne-zmiany-w-prawie-ktore-czekaja-przedsiebiorcow-w-2023-roku","status":"publish","type":"post","link":"https:\/\/bktkancelaria.pl\/en\/important-changes-in-the-law-that-await-entrepreneurs-in-2023\/","title":{"rendered":"Significant changes in the law that await entrepreneurs in 2023!"},"content":{"rendered":"<p><strong>What significant changes in the law await businesses in 2023?\u00a0<\/strong>As a law firm with many years of experience in serving the owners of a variety of internationally operating businesses, we have decided to speak out on this issue. Below, we respond and explain which - in our opinion - changes in 2023 deserve special attention from entrepreneurs.<\/p>\n<h2>Employment of foreigners on the territory of the Republic of Poland<\/h2>\n<p><span data-contrast=\"auto\">A completely new law on the employment of foreigners is planned to regulate the employment of foreigners in Poland anew.\u00a0<strong>Among the most significant changes are:<\/strong><\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\">Full electronicisation of the procedure for obtaining a work permit for foreigners,<\/span><\/li>\n<li>the abandonment of the obligation to demonstrate the employer's inability to meet staffing needs in the local labour market, which will undoubtedly simplify and accelerate the obtaining of a work permit,<\/li>\n<li>the abolition of a separate procedure for the renewal of a work permit, which means that a foreigner can be continuously employed in the same position until a new permit is issued.<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">The changes also concern other employer obligations. The provincial governor will have to grant\u00a0<strong>refusal to issue a work permit<\/strong>, when the employer does not pay compulsory social security contributions or advance payments of income tax.\u00a0<\/span><span data-contrast=\"auto\">We also draw your attention to the problem of\u00a0<strong>higher penalties for improper employment of foreigners<\/strong>.<\/span><\/p>\n<p><span data-contrast=\"auto\">After the changes, the fine for illegally entrusting work to one foreigner will be PLN 500. Thus, the amount will multiply accordingly - depending on the number of irregularly employed persons. The sum will thus be able to exceed even PLN 30,000, i.e. the currently applicable maximum amount.<\/span><\/p>\n<p>Read also:\u00a0<strong><a href=\"https:\/\/oldbkt.srv49443.seohost.com.pl\/ulatwienia-dla-cudzoziemcow-w-zakresie-zatrudniania\/\">Employment facilitation for foreigners in 2023<\/a><\/strong><\/p>\n<h2>Modification of parental and guardianship rights in employment law<\/h2>\n<p><span data-contrast=\"none\">In line with the planned amendments to the Labour Code,\u00a0<strong>employees will be entitled to time off from work for reasons of force majeure\u00a0<\/strong><\/span><span data-contrast=\"none\"><strong>in urgent family matters caused by illness or accident.<\/strong>\u00a0The legislator also provides for the introduction of care leave to provide personal care or support to a person who is a family member or resides in the same household.<\/span><\/p>\n<p><span data-contrast=\"none\">Finally, employees raising children up to the age of eight will be entitled to\u00a0<strong>the right to request flexible working arrangements<\/strong>involving, among other things:<\/span><\/p>\n<ul>\n<li><span data-contrast=\"none\">undertaking teleworking,<\/span><\/li>\n<li><span data-contrast=\"none\">the introduction of interrupted working time or<\/span><\/li>\n<li><span data-contrast=\"none\">reduction in working hours.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>Along with new employee rights, new obligations arise on the part of the employer, as well as potential liability for misconduct.\u00a0\u00a0<\/strong><\/p>\n<h2>Change for limited liability companies<\/h2>\n<p><span data-contrast=\"auto\">In the coming year, the legislator is also planning to introduce changes for limited liability companies. The amendment to the Code of Commercial Companies is to introduce\u00a0<strong>prohibition on offering to an unspecified addressee the purchase of shares in a limited liability company<\/strong>. Thus, penalties are provided for making or promoting such offers to acquire shares in a limited liability company.\u00a0<\/span><\/p>\n<h2>Significant changes to the law that await businesses in 2023 - the introduction of a VAT group for goods and services tax<\/h2>\n<p><span data-contrast=\"auto\">From the new year, the introduction of\u00a0<strong>a new category of VAT taxable persons<\/strong>. It includes financially, economically and organisationally related entities that form a\u00a0<strong>the so-called VAT group<\/strong>registered for VAT.<\/span><\/p>\n<p><span data-contrast=\"auto\">The formation of VAT groups is allowed by entities with a registered office in the territory of Poland as well as abroad. One condition will apply - as long as they carry out their economic activity in the territory of Poland through a branch located in its territory. Supplies of goods and services by one member of a VAT group to another will not be subject to VAT.<\/span><\/p>\n<p><span data-contrast=\"auto\">Moreover, transactions between group members not subject to VAT will also generally be exempt from civil law transaction tax. However, on the other hand, it should be borne in mind that exceptions to this rule are provided for.\u00a0<\/span><\/p>\n<h2><strong>\u00a0Change in taxation of dividends in a Polish holding company\u00a0<\/strong><\/h2>\n<p><span data-contrast=\"auto\">The New Year's changes also came in respect of dividends paid to a Polish holding company. The legislator has modified the tax exemption for dividend income paid by a subsidiary to a Polish holding company. Until now, 95 % of dividend income was exempt, now it is to be\u00a0<strong>full exemption - 100 % of revenue.<\/strong><\/span><\/p>\n<p><span data-contrast=\"auto\">For dividends paid by a foreign subsidiary to be exempt from taxation, the Polish holding company must ensure that the foreign subsidiary does not meet the conditions to qualify as a controlled subsidiary.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<h2><strong>Significant changes in the law that await entrepreneurs in 2023! Summary<\/strong><\/h2>\n<p><span data-contrast=\"auto\">Dear Clients, the changes we have described above are only a substitute for the amendments that our legislature is planning this year. We are aware that finding your way around the dynamically changing regulations may be difficult. Therefore, should questions or doubts arise on your side, please do not hesitate to contact us. We are always happy to help:<\/span><\/p>\n<ul>\n<li>by telephone: + 48 606 608 089<\/li>\n<li>by e-mail:\u00a0<a href=\"mailto:sekretariat@bktkancelaria.pl\">sekretariat@bktkancelaria.pl<\/a><\/li>\n<\/ul>\n<p>Read also:\u00a0<strong><a href=\"https:\/\/oldbkt.srv49443.seohost.com.pl\/5-sposobow-na-relokacje-pracownikow\/\">5 ways to relocate employees in a corporate group<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Jakie istotne zmiany w prawie czekaj\u0105 przedsi\u0119biorc\u00f3w w 2023 roku?\u00a0Jako Kancelaria posiadaj\u0105ca d\u0142ugoletnie do\u015bwiadczenie w obs\u0142udze w\u0142a\u015bcicieli r\u00f3\u017cnorodnych biznes\u00f3w dzia\u0142aj\u0105cych mi\u0119dzynarodowo, postanowili\u015bmy zabra\u0107 g\u0142os w tej sprawie. Poni\u017cej odpowiadamy i wyja\u015bniamy, jakie \u2013 naszym zdaniem \u2013 zmiany w 2023 zas\u0142uguj\u0105 na szczeg\u00f3ln\u0105 uwag\u0119 przedsi\u0119biorc\u00f3w. Zatrudnianie cudzoziemc\u00f3w na terytorium RP Planowane jest uchwalenie zupe\u0142nie nowej ustawy [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11075,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,91],"tags":[],"ppma_author":[237],"class_list":["post-10914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-prawo-dla-przedsiebiorcow"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Istotne zmiany w prawie, kt\u00f3re czekaj\u0105 przedsi\u0119biorc\u00f3w w 2023 roku!<\/title>\n<meta name=\"description\" content=\"Jakie istotne zmiany w prawie dla przedsi\u0119biorc\u00f3w przynosi rok 2023? 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