As you have certainly noticed, Act No. 323/2025 Coll. on the Uniform Monthly Employer Reports will enter into effect on 1 January 2026. According to the legislator, the aim of this uniform reporting (abbreviated as UMER) is to simplify and unify the obligations that employers had towards various state institutions. Below please find a summary of the main points of the legislative news including links where you can find further relevant information.
From January 1, 2026, certain foreign nationals applying for a PESEL number in Poland will be required to appear in person at a municipal office. This change eliminates the previously common option of acting through a proxy and will force many companies with foreign ownership to adjust their organizational practices. Although a PESEL number is not formally required to register a company in Poland, its absence often prevents the fulfillment of key obligations toward public institutions.
We are proud to announce that ASB Group has once again been recognized as Tax & Financial Consultancy of the Year in Poland, receiving this prestigious title for the second year in a row during the 15th edition of the Eurobuild CEE Awards 2025!
Generali Fond Realit, managed by Generali Investments CEE and advised by Generali Real Estate, has completed the acquisition of the modern logistics facility Garbe Progresus Park Klášterec I in the Ústí nad Labem region. ASB Group supported the buyer by delivering comprehensive financial and tax advisory services, including due diligence.
On 24 December 2025, amendments to the Polish Labour Code will come into force, introducing a mandatory pay transparency requirement. This will significantly impact recruitment processes and necessitate the implementation or restructuring of remuneration frameworks. The reform aims to enhance transparency in pay policies, reduce discrimination, and promote equal career opportunities for women and men. These changes implement the EU Directive 2023/970 of the European Parliament and Council, preparing businesses for full transposition by 7 June 2026.
ASB Group took part in one of the largest office real estate transactions completed in 2025 — the acquisition of the Brno office complex The Campus Science Park, whose new owner is the investment group SPM.
ASB Group supported one of this year’s most significant real estate transactions – the acquisition of the iconic Palladium building in Prague. The new owner of this prestigious property is REICO IS EAM, which is adding the building to the portfolio of the REICO NEMOVITOSTNÍ fund. This is historically the largest single-asset transaction ever completed on the Czech market.
The Polish Parliament has passed an amendment to the Labor Code, introducing new rules for calculating length of service effective in 2026. The reform expands the definition of service to include various forms of professional activity beyond standard employment contracts, such as civil law agreements, business operations, and documented work abroad—provided pension and disability contributions were paid. These changes will impact employee entitlements including annual leave, severance pay, and notice periods. Public sector employers will implement the new rules from January 1, 2026, while private sector employers will follow six months after the law’s publication. Employees will have 24 months to submit documentation verifying additional service periods. The amendment aims to create a fairer and more inclusive system for all professionally active individuals.
ASB Slovakia provided transaction advisory services to the investor Mitiska REIM, which has become the new owner of OC Cassovia, a prime retail center located in eastern Slovakia.