PKP7 (Act on Intervention Measures to Assist in Mitigating the Consequences of the Second COVID-19 Epidemic (ZIUPOPDVE)

1. Partial coverage of fixed costs
2. Termination of employment contract if the worker applies the conditions for obtaining old-age pensions
3. Extension of the part-time measure
4. Use of annual leave for 2020
5. Financial Operations, Insolvency Proceedings and Compulsory Transfer Act
6. Temporary measures in the field of work - crisis allowance
7. Interim measures in the field of the economy
8. Aid to perform rapid antigenic virus tests
9. Time measures for the area of ​​leases of business buildings and business premises

PKP6 (Intervention Measures to Mitigate the Consequences of the Second Wave of the COVID-19 Epidemic Act)

New measures:

1. Partial coverage of fixed costs to the most affected companies

2. Computerisation of the application to work from home until 31 December 2020

3. Rental exemption (tenants) if owned by the state or local community

4. Legal basis for the implementation of virtual assemblies and meetings of supervisory bodies in the economy

Extended/amended measures:

5. Reimbursement of wages for temporary laid-off workers

6. Compensation of workers for wages due to quarantine or inability to perform work due to force majeure due to the obligation to protect, stop public transport or close borders

7. Deferment of payments on bank loans for 12 months

8. Changes in the guarantee scheme for corporate loans

9. Deferral and payment in instalments of taxes and contributions

Anti-corona package or the Intervention Measures Act for the right to the second wave COVID-19, i.e. "PKP5”. Act on Temporary Measures for Mitigation and Elimination of Consequences COVID-19 (ZZUOOP).

This clarification complements the issued explanations regarding VAT treatment on sales and leaseback transactions. The aforementioned means that in the case of concluding a sale and leaseback transaction, when it will be considered a single financial transaction from the VAT point of view, real estate transfer tax will also be due in the case of new constructions and unbuilt building land (which have so far been taxed with VAT).

Anti-corona package or the Intervention Measures Act for the right to the second wave COVID-19, i.e. "PKP4”. This act prolongs measures regarding salary compensation returns of structural unemployment due to proclaimed quarantine. In addition, the law also introduces Novelties in the part-time work period in this time of part-time work.

Summary of Act on Intervention Measures to Mitigate and Eliminate the Consequences of the Epidemic SARS-COV-2 (ZIUOOPE), Partial subsidy for full-time reduction, Measure of partial reimbursement of compensation to workers on temporary waiting for work and for employers, Voucher to improve the economic situation in the field of domestic tourism consumption, Financial incentives based on the program of financial incentives covid-19, Providing liquidity to companies through public funds, Court operations