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Prime Minister Mateusz Morawiecki has announced plans to introduce so-called “Estonian corporate income tax” in Poland and presented the key assumptions of the scheme. If adopted, the reform would come into force from the new year. What are the benefits for taxpayers from this change? Is the Estonian CIT to be introduced into the Polish tax regulations really similar to the original scheme used in Estonia?

The trend toward advertising in online channels has grown for years, but video games are still not a popular ad platform. While large foreign entities are eager to exploit this opportunity (among game publishers such as Electronic Arts and brands like adidas, Coca-Cola and Daimler), it is harder to find examples of this type of cooperation among Polish entities.

The game development industry knows no boundaries, and often attracts workers from all over the world. But employment and immigration regulations pose a barrier to drawing on the resources of the global labour market, particularly when a game development studio considers employing persons in Poland who are citizens of countries outside the EU, the EEA, or Switzerland. However, new non-standard forms of work help overcome the difficulties in hiring foreigners, and are worth considering for roles such as programmers, graphic designers, sound engineers, script writers, and game testers.

As we recently discussed, on 1 July 2020 provisions introducing a new type of separate procedure in intellectual property cases will enter into force, as well as new institutions designed to strengthen the protection of IP rights and harmonise the provisions implementing the IP Enforcement Directive (2004/48/EC), which have been dispersed around several different acts of Polish law. Among other things, this will change the rules for preserving evidence of infringement. It will also be possible to demand that evidence be produced or turned over.

The video game development sector has grown rapidly in recent years. With the spread of smartphones, new business models, and distribution platforms, the market for video games has taken off, becoming a key sector of the creative industry. Its growth stirs the imagination and appetite not only of game producers and publishers, but also of the biggest companies in sectors like IT and film, who are increasingly oriented toward the game market. It is also a promising field for investors, particularly from Asia. The industry’s growth has not even been slowed by the COVID-19 pandemic. To the contrary, the industry has taken advantage of this time to reinforce its position and achieve new growth.

Video game designers often place the narrative of their games in contemporary or historical times. This requires them to base elements in the game on items familiar from the real world, such as vehicles, clothing, jewellery, weapons, foods and electronics. Can such depictions be freely used in games, or is consent required?

An interview with Łukasz Lasek and Piotr Golędzinowski from the Dispute Resolution & Arbitration practice on the possibilities of out-of-court dispute resolution, planning in the event of a dispute, and costly traps to avoid.

The latest amendment to the Civil Procedure Code enters into force on 1 July 2020, aimed at creating specialised courts handling intellectual property matters.

In a judgment involving damages under an insurance policy, the Supreme Court of Poland indicates how to calculate the amount of damages, and discusses various possible methods of monetary compensation for property damage in cases involving an insurer’s liability.

Many changes affecting taxpayers’ relations with tax authorities and the administrative courts have been introduced as part of the rollout of successive versions of the Anti-Crisis Shield. Under Shield 3.0, which entered into force on 16 May 2020, taxpayers, tax authorities and the administrative courts are emerging from hibernation.