Publication / 24 March 2020

Anti-crisis policy package

We are closely following the work on the government's anti-crisis policy package. We hope that the proposed regulations will reflect the demands of entrepreneurs as much as possible.


The draft amendment to the law on special arrangements for the prevention and counteraction of COVID-19 and other infectious diseases and crisis situations caused by them as well as to certain other laws provides a number of important solutions:


1.     New solutions in the field of labor law for entrepreneurs who have experienced a decrease in turnover as a result of COVID-19; among others, the possibility of unilateral restriction of working time with a reduction of remuneration for work and funding from FGŚP.


2.     Granting authority to municipal councils to adopt exemptions from property tax on business activities.


3.     Exemption from the tax on civil law transactions of loan agreements for entrepreneurs whose financial liquidity has deteriorated in connection with COVID-19.


4.     Imposing an obligation on parties to public procurement contracts to inform each other of the impact of the circumstances surrounding the occurrence of COVID-19 on the proper performance of those contracts, where such impact has occurred or is likely to occur. The other party is required to take a stance on the information provided under this procedure. If the reported circumstances are found to actually affect the performance, it constitutes a basis for annexing the contract, even in relation to the contractor's remuneration.


5.     Introducing the possibility of deferring the payment of taxes and social security contributions without paying a prolongation fee.

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