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WLA CO-PRACTICE · POLAND · CENTRAL & EASTERN EUROPE

POLAND.
CENTRAL EUROPE'S
FASTEST-GROWING
M&A MARKET.

WLA holds exclusive co-practice partners across All nine WLA core practices in Poland — Warsaw and Kraków. Poland is the primary CEE destination for Gulf and Asian capital, and the anchor jurisdiction of the Gulf→CEE corridor.

+38%
Gulf-CEE deal activity
Corridor Leader
Gulf→CEE · Sokolowski & Partners
EU Single Market
Access via Poland
FDI Screening
Expanding 2026
LEGAL SYSTEM · POLAND

THE LEGAL
LANDSCAPE OF
POLAND.

Civil law jurisdiction based on the continental European tradition. Companies Code (Kodeks spółek handlowych) for company law. Office of Competition and Consumer Protection (UOKiK) for merger control. Polish financial supervisory authority (KNF) for regulated entities. Works Councils under Betriebsverfassungsgesetz equivalent. Expanding FDI screening framework.

KEY COURTS & INSTITUTIONS
Supreme Court — Sąd Najwyższy
District and Regional Commercial Courts
Court of Arbitration at the Polish Chamber of Commerce
UOKiK — Office of Competition and Consumer Protection
KNF — Polish Financial Supervisory Authority
Patent Office of the Republic of Poland (UP RP)
REGULATORY ENVIRONMENT
UOKiK — Polish merger control — mandatory notification
Polish FDI screening — expanding to additional sectors
KNF — financial services licensing and supervision
Works Councils — mandatory consultation on restructuring
Polish ZUS — social security compliance
UP RP — patent and trademark registration
WLA INTELLIGENCE · POLAND · LIVE

REGULATORY SIGNALS
FROM
POLAND.

WLA Intelligence tracks regulatory changes, enforcement trends, and deal climate signals from Poland in real time — updated by the WLA Poland co-practice partner.

SIGNAL
DETAIL
STATUS
FDI SCREENING
POLAND
Polish FDI Screening — Framework Expanding to Additional Sectors 2026
Polish FDI screening now covers financial institutions and specific infrastructure. Expanding to additional sectors. Gulf and Asian investors acquiring Polish assets must assess screening before signing.
HIGH
WORKS COUNCILS
RESTRUCTURING
Polish Works Councils — Mandatory Consultation Before Workforce Changes
Works Councils in Polish businesses must be formally informed and consulted before restructuring. Increasing resistance to cross-border restructuring involving Polish workforces.
ACTIVE
PILLAR TWO
TAX
Poland Pillar Two — Domestic Minimum Top-Up Tax Effective 2025
Polish domestic minimum top-up tax operative for qualifying multinational groups. Every Gulf and US group with Polish subsidiaries must assess exposure.
ACTIVE
UPC
IP
UPC Central Division — Poland EU Unitary Patent Coverage Now Complete
Poland covered by EU Unitary Patent as EU member state. WLA co-ordinates Polish national patent strategy with EU Unitary Patent strategy simultaneously.
WATCH
WLA QUALIFIED™ PARTNER FIRM · POLAND

THE WLA
POLAND
CO-PRACTICE PARTNER.

WLA designates one exclusive partner firm per practice per jurisdiction. The WLA Poland partner firm is the sole WLA co-practice partner for Poland mandates — WLA Qualified, reviewed annually, and briefed simultaneously with every other WLA firm on every cross-border matter involving Poland.

RS
WLA QUALIFIED™ PARTNER · POLAND
Sokolowski & Partners
Warsaw, Poland
Rafał Sokolowski · Managing Partner

Sokolowski & Partners is a Polish law firm and WLA Corridor Leader for the Gulf→CEE corridor. Rafał Sokolowski leads WLA co-practice for all Poland and CEE mandates — co-ordinating Polish M&A law, employment, and works council strategy for Gulf and international capital entering Central and Eastern Europe.

BRIEF WLA POLAND →
PRACTICES HELD IN POLAND
CORPORATE M&A
KSH · UOKiK · FDI Screening
DISPUTES
SA Warsaw · ICC CEE · SAKIG
TAX
Polish CIT · WHT · Pillar Two
IP
UP RP · EUIPO · UPC Coverage
IMMIGRATION
Polish Residence · EU Blue Card
EMPLOYMENT
Works Councils · Labour Code · TUPE
NEED A POLAND
SPECIALIST?
BRIEF WLA. 48H.