{"id":5396,"date":"2026-05-05T16:54:13","date_gmt":"2026-05-05T14:54:13","guid":{"rendered":"https:\/\/clpodatki.pl\/?p=5396"},"modified":"2026-10-13T11:13:31","modified_gmt":"2026-10-13T09:13:31","slug":"planned-changes-in-the-scope-of-responsibility-of-company-managers","status":"publish","type":"post","link":"https:\/\/clpodatki.pl\/en\/planned-changes-in-the-scope-of-responsibility-of-company-managers\/","title":{"rendered":"Planned changes in the scope of responsibility of company managers"},"content":{"rendered":"<p><span dir=\"auto\">The Ministry of Finance recently presented two draft amendments to the regulations, which (if adopted) will significantly change the rules governing the liability of persons managing companies and other legal entities for their tax arrears. These are:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">draft amendment to the Tax Ordinance of March 18 and<\/span><\/li>\n<li><span dir=\"auto\">draft act amending the Tax Ordinance Act and the Fiscal Penal Code Act of 9 February.<\/span><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><span dir=\"auto\">We will take a look at the proposed changes.<\/span><\/p>\n<p><strong><span dir=\"auto\">Amendment to the Tax Ordinance<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The planned amendment to the Tax Ordinance heralds one of the most significant reforms to liability rules in recent years. The draft not only changes the technical aspects of proceedings but essentially reshapes the entire philosophy of liability for corporate tax arrears.<\/span><\/p>\n<p><span dir=\"auto\">Although the project is still in the negotiation phase and may be subject to modifications, it&#8217;s worth examining its main assumptions today. <\/span><strong><span dir=\"auto\">Their implications could have very specific consequences for those holding management positions<\/span><\/strong><span dir=\"auto\"> .<\/span><\/p>\n<p><strong><span dir=\"auto\">The EU&#8217;s impulse for change<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The starting point for the proposed amendment is two judgments of the Court of Justice of the European Union (hereinafter referred to as the &#8221; <\/span><strong><span dir=\"auto\">CJEU<\/span><\/strong><span dir=\"auto\"> &#8221; or &#8221; <\/span><strong><span dir=\"auto\">Court<\/span><\/strong><span dir=\"auto\"> &#8220;) from 2025 in the <\/span><em><span dir=\"auto\">Adjak<\/span><\/em><span dir=\"auto\"> (C-277\/24) and\u00a0 <\/span><em><span dir=\"auto\">Genzy\u0144ski<\/span><\/em><span dir=\"auto\"> (C-278\/24) cases, which concerned the Polish model of third-party liability for companies&#8217; tax obligations. The CJEU confirmed that the very assumption of this model is consistent with EU law, provided the provisions are properly applied.<\/span><\/p>\n<p><span dir=\"auto\">The Court highlighted three issues in particular:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">the need to provide third parties with a real opportunity to challenge the findings made in tax proceedings against the company,<\/span><\/li>\n<li><span dir=\"auto\">the right of access to the files of such proceedings,<\/span><\/li>\n<li><span dir=\"auto\">the possibility of proving the absence of fault in failing to file a bankruptcy petition also in situations where the company had only one creditor.<\/span><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><span dir=\"auto\">The draft amendment is intended to implement the above guidelines into the Polish legal system. <\/span><strong><span dir=\"auto\">It also serves as a pretext for reforming the liability of managers for corporate tax liabilities<\/span><\/strong><span dir=\"auto\"> .<\/span><\/p>\n<p><strong><span dir=\"auto\">Who can be considered a manager?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The new regulations introduce a broad definition of a person managing a company and also provide for the appropriate application of these regulations to other legal entities. <\/span><strong><span dir=\"auto\">Liability under the new regulations <\/span><\/strong><strong><span dir=\"auto\">will apply not only to formal management board members, but also to directors, proxies, partners of companies in formation, as well as individuals who actually manage the company<\/span><\/strong><span dir=\"auto\"> . A person who directly or indirectly exercises the powers of at least one of the aforementioned formal managers will be considered a person managing the company.<\/span><\/p>\n<p><span dir=\"auto\">The purpose of this change is <\/span><strong><span dir=\"auto\">to limit structures in which the formal management board plays a superficial role and real decisions are made &#8220;behind the scenes<\/span><\/strong><span dir=\"auto\"> ,&#8221; meaning situations in which so-called &#8220;front men&#8221; are used to circumvent, among other things, the possibility of being held accountable. At the same time, such a broad definition raises practical questions, including the status of proxies, supervisory board members temporarily delegated to perform management functions, and even accountants who manage the financial affairs of a given entity.<\/span><\/p>\n<p><strong><span dir=\"auto\">Due diligence as a basis for excluding liability<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The existing liability framework was based primarily on criteria related to the company&#8217;s insolvency and obligations under bankruptcy law. In the new model, <\/span><strong><span dir=\"auto\">due diligence in the performance of management functions becomes a key concept<\/span><\/strong><span dir=\"auto\"> .<\/span><\/p>\n<p><span dir=\"auto\">Liability is to be excluded if the managing person proves that:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">exercised due diligence to prevent tax arrears or<\/span><\/li>\n<li><span dir=\"auto\">even before the proceedings were initiated against her, she took action which, for the most part, led to a reduction in the arrears.<\/span><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><span dir=\"auto\">At the same time, the legislator tries to define the minimum standard of due diligence, indicating, among others:<\/span><\/p>\n<ul>\n<li><span dir=\"auto\">the need to have appropriate qualifications,<\/span><\/li>\n<li><span dir=\"auto\">the assumption of responsibility by each managing person for all the affairs of the company and<\/span><\/li>\n<li><span dir=\"auto\">implementing effective organizational governance in the company, guaranteeing the proper implementation of the company&#8217;s obligations.<\/span><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><strong><span dir=\"auto\">A longer period of uncertainty<\/span><\/strong><\/p>\n<p><span dir=\"auto\">A significant and controversial change is the proposal <\/span><strong><span dir=\"auto\">to extend the deadline for issuing a third-party liability decision from 5 to 7 years<\/span><\/strong><span dir=\"auto\"> . In practice, this means a longer period of uncertainty for managers.<\/span><\/p>\n<p><strong><span dir=\"auto\">What does this mean for managers?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The changes offer, on the one hand, stronger procedural guarantees and a more realistic defense option, while on the other hand, they significantly raise expectations for managers. <\/span><strong><span dir=\"auto\">A due diligence-based accountability model requires systematic documentation of actions: implementation of procedures, resolutions, risk analyses, and justifications for decisions.<\/span><\/strong><\/p>\n<p><span dir=\"auto\">Importantly, the bill is based on the presumption that the occurrence of tax arrears indicates a lack of due diligence \u2013 it will be up to the manager to prove otherwise. In practice, this means a shift in the burden of proof and a greater need for active participation in proceedings.<\/span><\/p>\n<p><span dir=\"auto\">For many entities, the amendment should be a catalyst for reviewing their management structures and actual decision-making processes, and, subsequently, implementing procedures that will demonstrate due diligence in the event of legal proceedings. Solutions based on fictitious divisions of responsibility may prove insufficient when confronted with the new regulations.<\/span><\/p>\n<p><strong><span dir=\"auto\">Amendment to the Fiscal Penal Code<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The second of the discussed projects \u2013 the amendment to the Fiscal Penal Code \u2013 contains both favorable and unfavorable changes for taxpayers.<\/span><\/p>\n<p><strong><span dir=\"auto\">The end of instrumental initiation of proceedings<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The draft amendment proposes a long-awaited change, removing the initiation of tax criminal proceedings as a basis for suspending the statute of limitations for tax liabilities. This solution has been a source of considerable controversy for years, as it allowed tax authorities to mechanically and instrumentally extend the debt collection period, often without any real basis for pursuing tax criminal proceedings.<\/span><\/p>\n<p><span dir=\"auto\">The removal of this requirement should be viewed positively, as a step toward increasing legal certainty and rebuilding taxpayers&#8217; trust in the administration. However, it&#8217;s worth remembering that the new regulations will apply only to tax liabilities arising after the act&#8217;s entry into force. Consequently, with respect to &#8220;historical&#8221; liabilities, the ability to suspend the statute of limitations by initiating fiscal criminal proceedings will still exist, and the practical effects of this change will only be felt after several years.<\/span><\/p>\n<p><strong><span dir=\"auto\">Extension of the limitation period for tax liabilities and fiscal penal liability after its expiry<\/span><\/strong><\/p>\n<p><span dir=\"auto\">The proposals regarding the relationship between the statute of limitations for tax liabilities and the fiscal criminal liability of individuals raise significantly more doubts. The draft proposes <\/span><strong><span dir=\"auto\">a departure from the principle that the punishability of a tax offense ceases with the statute of limitations for the public debt<\/span><\/strong><span dir=\"auto\"> . This means that even if the tax liability expires, fiscal criminal proceedings against the person responsible for the settlements can still be conducted.<\/span><\/p>\n<p><span dir=\"auto\">In practice, this leads to a significant shift in risk: the company may benefit from the statute of limitations, while individuals \u2013 board members, financial directors or other persons responsible for taxes \u2013 will still be exposed to criminal proceedings and personal sanctions.<\/span><\/p>\n<p><span dir=\"auto\">An additional problem is the potential detachment of tax criminal proceedings from prior tax determinations. In a situation where a final tax decision is not issued, criminal courts may be forced to independently assess complex tax law issues. This, in turn, creates the risk of divergent decisions and increases legal uncertainty for individuals.<\/span><\/p>\n<p><span dir=\"auto\">From the perspective of boards and managers, this further extends the period during which the effects of past tax decisions can recur\u2014even when the tax liability itself no longer exists. Combined with changes to third-party liability, changes to the definition of company management entities, due diligence requirements, and the shifting of the burden of proof to those in charge of company affairs, this change significantly increases the long-term level of personal risk associated with holding management positions.<\/span><\/p>\n<p><strong><span dir=\"auto\">How to prepare?<\/span><\/strong><\/p>\n<p><span dir=\"auto\">It is worth ensuring appropriate evidence in advance \u2013 writing down and implementing tax and tax risk management procedures, documenting their compliance, and engaging a tax advisor when assessing planned activities.<\/span><\/p>\n<p><span dir=\"auto\">This is particularly important <\/span><strong><span dir=\"auto\">in the current environment of increasing tax transparency, where taxpayers provide authorities with an increasingly wider range of data<\/span><\/strong><span dir=\"auto\"> (including within the KSeF or JPK CIT), and\u00a0 <\/span><strong><span dir=\"auto\">the possibilities of analysing them are systematically growing<\/span><\/strong><span dir=\"auto\"> .<\/span><\/p>\n<p><span dir=\"auto\">In practice, this means that a lack of adequate preparation is increasingly rarely overlooked. Proper preparation allows you to mitigate tax risk and operate in a predictable and secure manner in the new reality.<\/span><\/p>\n<p><span dir=\"auto\">If you have any questions or concerns, please contact us.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What awaits us?<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[322,323],"tags":[339,424,422,425,423],"ppma_author":[95,124],"class_list":["post-5396","post","type-post","status-publish","format-standard","hentry","category-articles","category-blog","tag-amendments-to-the-tax-ordinance-act","tag-due-diligence","tag-liability-for-company-obligations","tag-management-board-members-liability","tag-tax-arrears"],"acf":[],"authors":[{"term_id":95,"user_id":0,"is_guest":1,"slug":"arkadiusz_lagowski","display_name":"Arkadiusz \u0141agowski","avatar_url":{"url":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2024\/12\/DSC_2314-scaled-e1751961533543.jpg","url2x":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2024\/12\/DSC_2314-scaled-e1751961533543.jpg"},"author_category":"1","first_name":"Arkadiusz","last_name":"\u0141agowski","user_url":"https:\/\/pl.linkedin.com\/in\/arkadiusz-%C5%82agowski","job_title":"Doradca Podatkowy, Partner","description":"Tel.: +48 500 150 818"},{"term_id":124,"user_id":12,"is_guest":0,"slug":"natalia-pielka","display_name":"Natalia Pielka","avatar_url":{"url":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/09\/zdjecie-natalii-e1758881561375.jpg","url2x":"https:\/\/clpodatki.pl\/wp-content\/uploads\/2025\/09\/zdjecie-natalii-e1758881561375.jpg"},"author_category":"1","first_name":"Natalia","last_name":"Pielka","user_url":"https:\/\/pl.linkedin.com\/in\/natalia-pielka","job_title":"Doradca Podatkowy, Mened\u017cer&nbsp;ds.&nbsp;VAT","description":"Tel. +48 690 800 862"}],"_links":{"self":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/comments?post=5396"}],"version-history":[{"count":1,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5396\/revisions"}],"predecessor-version":[{"id":5397,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/posts\/5396\/revisions\/5397"}],"wp:attachment":[{"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/media?parent=5396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/categories?post=5396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/tags?post=5396"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/clpodatki.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=5396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}