Adam Jędrzejewski, Autor w serwisie Kancelaria Radców Prawnych Jędrzejewska Jędrzejewski Spółka partnerska

Nov 30

KRS Act Amendments 2025 – What They Mean for Businesses

By Adam Jędrzejewski Projects, Publications

AMENDMENTS TO THE NATIONAL COURT REGISTER ACT – WHAT DO THEY MEAN FOR BUSINESSES?

The amendment to the National Court Register (KRS) Act introduces significant simplifications to how the register operates. The most important change concerns the abolition of the mandatory publication of entries in the Court and Commercial Gazette (Monitor Sądowy i Gospodarczy). For businesses, this means faster legal effectiveness of registered changes – and less red tape.

NO MORE GAZETTE – KRS ENTRY IS SUFFICIENT

Until now, entries in the register of entrepreneurs were subject to mandatory publication in the Court and Commercial Gazette. Only from the date of publication could no one claim ignorance of the entry’s content. In practice, this caused delays and additional costs. Following the amendment, the entry in the Register itself will be sufficient. From the date of entry, it becomes effective against third parties. The exception applies to transactions made before the sixteenth day from the entry – in such cases, a counterparty may demonstrate that they could not have known about the entry’s content.

WHAT DOES THIS MEAN IN PRACTICE?

The changes will accelerate commercial transactions. New board members, changes in ownership structure, or data updates will take effect more quickly. This is particularly good news for companies operating dynamically – in the investment sector, industrial sector, or in transactions involving foreign capital. However, it is worth noting that certain categories of entries – such as tax identification number (NIP), statistical number (REGON), or electronic delivery address – will still be entered automatically and will not be subject to publication. Similarly, entries regarding suspension or resumption of business activity remain exempt from fees and publication requirements.

VOLUNTARY ANNOUNCEMENTS IN EU LANGUAGES

The amendment maintains the option of voluntary publication of entry information in any official language of the European Union. For companies with foreign capital – including Asian investors operating in Poland – this is a practical solution facilitating communication with foreign partners and institutions. However, in case of discrepancies between the content of an entry in Polish and a voluntary announcement in another language, the Polish version remains binding.

SUMMARY The amendments to the KRS Act represent a step toward digitalization and simplification of registration procedures. Entrepreneurs gain faster effectiveness of entries and lower administrative costs. At the same time, it is important to ensure that changes in company structure are reported promptly – from the moment of entry, counterparties may rely on its content. Jędrzejewska Jędrzejewski Attorneys at Law Partnership supports entrepreneurs in ongoing corporate services – from establishing companies, through KRS changes, to comprehensive investment support. If you need assistance in adapting to the new regulations or are planning changes to your company structure, please contact us.

Nov 05

Tailor-Made Work Regulations – How to Reflect the Specifics of Sales Representatives’ Work

By Adam Jędrzejewski Bez kategorii, Projects, Publications

Recently, our law firm had the pleasure of preparing a comprehensive set of work regulations for one of our clients in the retail and distribution sector.
The goal was not only to ensure compliance with the Polish Labour Code, but also to reflect the realities of sales representatives’ work, performed in the field under a task-based working time system. The overriding value was to protect the employer’s interests and clearly define employees’ duties to prevent potential disputes over working time.

When drafting the regulations, we combined the traditional structure of internal workplace rules with a dedicated annex for mobile employees.
This approach allows the employer to:

clearly distinguish between the duties of office-based employees and sales representatives,
maintain full compliance with the rules on working time records and remuneration,
introduce transparent procedures for reporting, use of company assets and commission settlements,
simplify updates to internal policies for specific groups of employees without amending the entire document.

As a result, the work regulations are not merely a formal document but a practical management tool, fully tailored to the operational realities of the business.

For many companies – especially those with hybrid or field-based teams – such tailored regulations are essential to minimise the risk of employee claims.
A well-drafted set of work rules can become a genuine support instrument for business operations, not just a statutory obligation.

Document prepared by Attorney-at-Law Ewa Jędrzejewska
📞 +48 604 212 444
✉️ ej@radcowieszczecin.pl

Oct 14

Participation in the “Business over Coffee” Meeting – October 14, 2025

By Adam Jędrzejewski Bez kategorii, Publications

On October 14, 2025, attorney Adam Jędrzejewski represented the law firm Jędrzejewska Jędrzejewski Partnership at a meeting entitled “Business over Coffee”, organized by the Municipality of Police in cooperation with the Kostrzyn-Słubice Special Economic Zone (K-S SEZ).
The meeting brought together representatives of local entrepreneurs, municipal authorities, and other stakeholders engaged in business development within the region.

Our participation aimed both to support our business clients in their ongoing investment projects and to monitor the current investment support policy implemented within the Special Economic Zone, with a view to optimizing investment opportunities.
During the discussion, we obtained valuable insights into the current conditions for obtaining investment support and the operational framework of the Zone, which we summarize below.

Key Insights: Current Status of Support within the Kostrzyn-Słubice SEZ

Coverage of the Entire West Pomeranian Voivodeship

The Kostrzyn-Słubice Special Economic Zone also covers areas within the West Pomeranian Voivodeship, allowing entrepreneurs from this region to apply for investment support.
The Zone currently encompasses 35 counties and 283 municipalities, including significant areas of north-western Poland.

Eligible Costs – “Decision Before Expenditure” Rule

It is essential to note that only those expenses incurred after the issuance of a Decision on Support (or included in the approved application and meeting eligibility criteria) may be treated as eligible costs within the meaning of investment support regulations.
In practice, this means that all preliminary expenditures should be carefully planned and consulted before submitting an application, to avoid the risk of excluding such costs from tax exemption eligibility.

Levels of Support – 40% for Large Enterprises, up to 60% for SMEs

Under the current framework of investment support within the Polish Investment Zone:

Large enterprises may benefit from a Corporate Income Tax (CIT) exemption of up to 40% of the qualifying investment amount;
Small and medium-sized enterprises (SMEs) may obtain support of up to 60%.

The exemption applies not only to new investments, but also to expansion, modernization, or increased production capacity of existing facilities, provided that the project meets the relevant technical and qualitative criteria.
According to K-S SEZ guidelines, eligible costs may include, among others, the acquisition of fixed assets, modernization expenditures, intangible assets related to technology transfer, and the lease of land or buildings.

Complementarity of Public Aid

Various forms of public support may be combined within a single investment project—such as SEZ tax exemptions, investment grants, or employment aid—provided that the overall state aid limits are not exceeded.
This flexibility allows investors to structure their financing in the most efficient way possible within the regulatory framework.

Risks and the Need for a Precise Procedural Approach

It was emphasized during the meeting that interpretations and details—such as minimum investment thresholds, the classification of eligible vs. non-eligible costs, project timelines, and post-investment monitoring—may vary depending on the location and the type of investment.
Therefore, each project requires individual legal and financial analysis to ensure compliance and maximize the available benefits.

Why Engage Our Firm in Such Projects?

We have experience in handling investment processes,
We are skilled at optimizing investment structures, including both new ventures and expansions, and at combining various forms of public aid.
We closely monitor legislative and interpretative developments concerning SEZ and CIT regulations, helping our clients avoid procedural risks.
As a locally established law firm operating in Szczecin and the West Pomeranian region, we understand the local administrative environment and effectively represent investors before municipal and regional authorities.

Oct 14

Case Study: When GPT Gets It Wrong — On the Length of the Notice Period When Exceeding 3 Years of Employment

By Adam Jędrzejewski Publications

Recently, we analyzed an interesting personnel situation concerning the notice period of an employment contract. The factual scenario was simple:

An employee has been employed since January 15, 2023 under an employment contract. If they submit a notice in December 2025, will their notice period be one month (because the notice was submitted before exceeding 3 years of employment), or three months (because during the notice period they will cross the 3‑year threshold)?

The issue is fairly obvious — we previously worked it out based on analysis of rich jurisprudenc,e including that of the Supreme Court. Our conclusion was unequivocal:

✅ The length of service determines the length of the notice period on the day the employment relationship ends, not on the day the notice is submitted. Thus, if the notice is submitted in December 2025 and the employment relationship ends after the employee has passed the 3-year mark, a three-month notice period applies.

One basis was, among others, the Supreme Court’s judgment of May 11, 1999, case reference I PKN 34/99, in which the court stated:

“The length of the notice period is determined according to the period of employment with a given employer on the day the employment contract is terminated.”

Testing GPT‑5.0

As part of a test, we asked the same question to GPT‑5.0. A note: we did not prepare a typical prompt that outlines the reasoning style or deeper analysis (as we usually do), but instead proceeded more spontaneously (as many users do). Here are the results:

Prompt:

“An employee has been employed since January 15, 2023. If they submit a notice in December 2025, will the notice period be one month or three months, since during its running they will exceed 3 years of employment?”

GPT‑5.0 Response:

“The notice period will be 1 month, because the length of service on the day of submitting the notice is decisive. Even though the employee will exceed 3 years during the notice period, that does not affect the length of the notice.”

⚖️ Where GPT made an error

We examined the AI’s reasoning. The analysis was quite extensive, and surprisingly, GPT‑5.0 based it on the same Supreme Court ruling (I PKN 34/99), but misinterpreted its meaning. How did this happen? GPT cited a fragment of the justification that represented the position of the complaining party, not the findings of the Supreme Court itself.

In reality, the Court held that what matters is the length of service on the day the employment relationship is terminated, not the moment the notice is tendered. GPT wrongly simplified the interpretation and assigned significance to the element (the date of submission) that the Court explicitly rejected.

I publish this case as a cautionary tale and to encourage all users of language models to verify the information against original sources that AI invokes. Also, craft deeper prompts to minimize the risk of such errors.

Adam Jędrzejewski