Polish Legal Update: Critical Changes for Your Business (2025/2026)

In 2025, Poland experienced several noteworthy regulatory developments and market trends that are especially relevant for foreign investors, corporate groups, and high-net-worth individuals (HNWIs). With 2026 on the horizon, a legal health check is advisable.
This article provides a high-level overview of the most important legal changes of 2025, key trends observed in client inquiries, and forward-looking insights into what businesses and private clients should prepare for in 2026.

2025 in Review: Key Legal and Regulatory Developments

1. Polish Family Foundation (Fundacja Rodzinna) – Stability and Momentum

The Polish Family Foundation (the “Family Foundation”), introduced in recent years, has rapidly gained traction as a preferred tool for succession and asset protection planning. In 2025, interest in this structure surged both among Polish and foreign entrepreneurs.
Despite previously announced and widely discussed legislative proposals aimed at tightening the regime particularly with respect to asset-holding limitations, waiting periods for disposals and additional tax burdens, no amendments have ultimately entered into force.

As a result, the Polish Family Foundation continues to operate under the existing, favourable rules, which remain unchanged going into 2026.

Key benefits retained:

• No “waiting period” for asset disposals;
• No restrictions on holding specific asset classes;
• No additional taxes on internal transfers;
• Predictable rules for succession and governance.

As a result, the Family Foundation continues to serve as an attractive EU-based structure for wealth planning and long-term asset preservation, combining flexibility with efficiency without the regulatory weight of traditional investment funds.

2. AI Act – Compliance Begins to Take Shape

2025 marked the beginning of real-world preparations for compliance with the EU Artificial Intelligence Act (AI Act), set to be enforced gradually from 2026. Although this is EU-wide legislation, Polish companies are actively adapting to its framework.

Main trends observed:

• Companies are classifying their AI systems by risk level;
• High-risk systems (e.g. used in HR, finance, public profiling) must be accompanied by documentation, risk assessments, and human oversight;
• AI clauses are being incorporated into commercial contracts — especially in IT, R&D, and software outsourcing agreements.

Clients increasingly request confirmation from Polish contractors that their operations align with EU AI rules, suggesting this will become a new standard in B2B cooperation.

3. Regulation & Incentive Structures

A less headline-grabbing but equally important development in 2025 was the tightening of compliance around variable compensation, especially in finance, fintech, and regulated sectors.

What we see:

• Regulatory focus on aligning bonuses with long-term business stability;
• Legal review of existing incentive mechanisms in cross-border employment;
• Greater use of structured, performance-linked incentive frameworks.

This trend has triggered contract revisions and internal policy updates across many companies with multinational teams operating out of Poland.

From the Field: Practical Trends in 2025

As legal advisors, we often see regulatory trends first-hand through client inquiries. In 2025, several consistent patterns emerged:

1. Family Foundations

Interest in Polish Family Foundations is no longer theoretical—it’s operational. Foreign clients are increasingly setting up foundations to centralise asset ownership, preserve wealth across generations, and plan for succession with predictability.

This is particularly common among:

• Entrepreneurs relocating to Poland
• Digital asset holders looking for EU-based consolidation
• Private families seeking an alternative to foundations in Liechtenstein, Austria, or Malta

2. Poland as a Structuring and Relocation Hub

Another strong trend is the use of Poland as a launchpad for relocation and restructuring, especially among clients coming from tax-aggressive jurisdictions.

Key legal services include:

• Analysis and implementation of Poland’s lump-sum tax regime
• Migration planning
• Restructuring offshore holding companies to ensure compliance with Polish controlled foreign company (CFC) rules
• Design and registration of new corporate or family structures in Poland

3. Real Estate Resilience

Despite macroeconomic turbulence, the Polish real estate sector continues to attract attention:

• Ongoing investor demand for rental portfolios in major cities
• Properties being acquired as part of broader relocation plans
• Price growth continues, especially in Warsaw, Kraków and Gdańsk

Legal support in 2025 included full acquisition advisory, developer negotiations, and drafting of lease agreements that protect investor interests.

2026 Outlook: What to Prepare For

Several legal developments both at the national and EU level are expected to shape Poland’s business environment in 2026. Companies should begin adapting now.

1. AI Act Implementation

By mid-to-late 2026, compliance with the AI Act will become mandatory. Companies using AI for recruitment, customer profiling, finance, or automated decisions will need:

• Risk classification and assessment of AI systems
• Documentation and audit trails
• Internal policy updates and training

2. Corporate and Tax Scrutiny

Regulators are increasing oversight of cross-border structures. Areas of focus will include:

• Substance requirements for foreign holding companies
• Transparency in beneficial ownership
• CFC risk assessments
• Capital flow justification in cross-border transactions

Clients should prepare for more frequent audits and documentation demands.

3. Reforms to the Commercial Companies Code (KSH)

In late November 2025, the Polish government published a draft amendment to the Commercial Companies Code, with legislative work expected to continue into 2026.

• Stricter documentation and compliance obligations for boards
• Refinement of supervisory board and shareholder responsibilities
• Adjustments to holding group governance (introduced in earlier reforms)
• Formalisation of intra-group transactions and decision-making

Although the final shape of the amendments remains unclear, businesses should begin reviewing their corporate governance frameworks in anticipation.

4. Labour Law Adjustments

As work patterns evolve, Poland is expected to update laws governing:

• Remote work models
• Working time documentation and control
• Use of AI in employment decision-making (e.g. hiring, performance evaluation)

This is particularly relevant for companies using algorithmic tools in HR or operating cross-border employment platforms.

Strategic Recommendations for 2026

To prepare effectively, businesses should take the following legal steps now:

1. Compliance Scan – Review internal systems for AI, CFC exposure, and beneficial ownership documentation
2. Corporate Audit – Assess tax efficiency and justification of cross-border entities
3. Policy Update – Refresh whistleblowing, AI compliance and AML policies
4. Investment Planning – Begin real estate and fund transactions early to avoid potential delays
5. Monitor Foundation & Regulations – Stay agile in case of further reforms to wealth planning vehicles

Final Thoughts

2025 marked a year of strong movement not only in terms of new legal developments but in practical market behaviours. With Poland continuing to attract global attention, the ability to anticipate and strategically navigate change will be the defining factor for success in 2026.

REVERA Polska advises international businesses, private clients, and family offices on structuring, relocation, and regulatory compliance in Poland. We assist clients in navigating legislative changes, assessing legal and tax risks, and implementing compliant, future-proof solutions.

If you would like to discuss how the 2025–2026 regulatory developments may affect your business or private structures, our team would be pleased to support you.

Authors: Aleksander Skirpan.