Poland

Last update: December, 2020

Article 6 of the Constitution states:

• the Republic of Poland creates the conditions for the dissemination and equal access to culture, which is the source of the Poland's national identity, its continuance and development; and
• the Republic of Poland grants assistance to Poles living abroad in fostering their bond with the national cultural heritage.

Article 73 directly refers to the field of culture and states that everyone is granted the right of freedom of creation, to conduct scientific research and announce their results, freedom of education and use of cultural assets.

Last update: December, 2020

The following Acts provide the legal bases which enable the Minister of Culture to provide subventions for cultural institutions (of which the Ministry is the founding body) and to provide project funding outside the public sector:

• the Act on Organising and Conducting Cultural Activity of 25 October, 1991 (OJ 110, p.721 with later amendments and annexes); and
• the Act on Public Finances of 26 November, 1998.

The following laws enable local governments to grant aid for state administration tasks (financial aid is granted on the basis of an agreement between the Minister of Culture and the local administration units):

• the Act on the change of some Laws defining the competencies of the national administration bodies of 21 January 2000; and
• the Act on the establishment of tasks in the field of culture which are covered by state's patronage of 9 May 2000.
  

Tenders in the field of culture do not fall under strict procedural rules specified in the Act on Public Tendering. Tenders can be granted through any procedure without the need of agreement from the Head of the Public Tender Office. Article 71 of the Act allows granting a public tender freely for creative and artistic activities in the field of art and culture and in the case of issues linked with protection of exclusive laws consequential to separate regulations. Cultural institutions are, however, bound by the Act on Public Tendering through regulations concerning issues such as:

• the obligation to announce tenders;
• announcement of the outcome of proceedings or in the case of granting a tender freely, announcement of contracting the agreement;
• the obligation to treat all applying subjects equally;
• rules of specifying the subject of the tender;
• exclusion from applying;
• acting as a representative of the tendering party; and
• appointing tender commissions, etc.

Last update: December, 2020

Within the Ministry of Culture, a Commission for Pension Provisions for Artists was set up to determine the starting date of a creative and/or artistic career for pension purposes. Decisions are made in accordance with the following legal Acts:

• Act on the Social Security System of the 15th of October 1998 / DZ.U.Nr.157, poz.887; and
• Act on Pensions from the Social Security Fund of the 17th of December 1998.
• Ordinance of the Minister of Culture of March 9, 1999 regarding the establishment of the Commission for Pension Provisions for Artists and a detailed definition of its tasks, composition and mode of operation (Journal of Laws of 1999 No. 27, item 250)

Those concerned must send the Commission a form together with necessary documents confirming the duration and character of their work.

Currently, the retirement age in Poland varies according to gender: 60 years for women and 65 years for men (Act on Pension from the Social Insurance Fund of 17 December 1998 as amended).

Artists in a difficult financial situation are eligible to apply for a subsistence allowance granted by the Minister of Culture from the Culture Promotion Fund. The allowance is granted once after the application has been positively verified by the commission appointed by the Minister.

Work is underway to prepare a Act on the Rights of the Professionalthat provides support for professional artists and creators in the field of social security, allowing them to pay preferential contributions. The act was created as a result of ongoing debate from an artistic milieu representing all professions and organisational forms on the occasion of the National Culture Conference.

Last update: December, 2020

The state has implemented a provision which allows creative artists to deduct 50% of their income from their creative work as expenses for income tax purposes. Tax-payers whose income from creative work exceeds the so called first tax threshold (85 528 PLN of income, after deduction of premiums paid to the pension scheme and health insurance) are not be able to benefit from the 50% deduction. 

According to amendments made to the Income Tax Act (1993, amendments 2003), deductions of up to 10% are available on donations made by legal persons (organisations, foundations etc.) for "public good purposes". In the case of private persons/individuals, a ceiling of 6% of income has been introduced. Since 1991, state cultural institutions are allowed to receive private donations from individuals or legal persons.

The following tax exemptions are made available for NGO's – including both foundations and associations: goods and services tax (1993); the tax on increase of remuneration within the framework of statutory activities (1992); property tax which exists within the framework of statutory activities (1991). Foundations are also exempt from paying court fees when registering.

Law on Income Tax on Individuals allows an individual to deduct 1% of their income tax as a donation for a chosen public organisation. Starting from the tax year of 2007, tax-payers do not transfer the donations directly to the beneficiaries, but instead pay through the tax revenue offices. That  simplifies the procedure.

According to Act on tax on goods and services of March 11, 2004: 

• cultural institutions are exempt from VAT;
• there is reduced 5% VAT on the sale of books, periodicals and ebooks;
• a 22% VAT is applicable to the sale of CD's.

According to widespread opinion, the tax changes in Poland do not encourage sponsors and donors to adequately support culture. Transparency and new solutions or measures are being called for.

Last update: December, 2020

Issues related to employment in the cultural sector are regulated by the Labour Code (Act of 26th June 1974 r., OJ 1998, no. 21, item. 94, with later amendments).

Last update: December, 2020

The Copyright and Related Rights Act of 4 February 1994, and amendments adopted on 9 June 2000 in order to make the Act compatible with EU law, are the basic Polish legal acts on the Protection of Copyright and Related Rights. Some of the main areas of change were:

• cancellation of computer amnesty;
• introducing regulations to prohibit the removal of technical security devices installed in computer programmes;
• adoption of new terminology used to designate the rights of authors, artistic performers and producers;
• increase in the number of people entitled to remuneration generated by rental rights;
• granting broadcasters neighbouring rights;
• introduction of statutory definitions for some institutions;
• extension of the period of copyright protection to seventy years and a new model to count the period of protection;
• new levels of protection for phonograms and artistic performances realised before 1974; and
• special protection for works which have not been published during the defined protection period, so called posthumous publishing or critical and scientific publishing, which are already in the public domain.

The Copyright and Related Rights Act provides the legal basis to levy fees on blank tapes and copying/reprographic machines. Payments to producers of blank tapes, records, video and other similar machines amounted to 3% of the net price. Fees are distributed according to the following scheme:

• creators receive up to 50% of the total amount of all fees;
• artists and performers receive up to 25% of the total amount of all fees; and
• producers of phonograms and videograms receive ca. 25% of the total amount of fees.

In 2010, Poland was taken off the Watch List – the list of countries where the levels of crime against the rights of intellectual property are particularly high.

Last update: December, 2020

The Constitution of the Republic of Poland states:

• Everyone shall have the right to legal protection of his private life and family life, of his honour and good reputation and to make decisions about his personal life. (Article 47)
• Public authorities shall not acquire, collect or make accessible information on citizens other than that which is necessary in a democratic state ruled by law. (Article 51 point 2)
• Everyone shall have a right of access to official documents and data collections concerning him. Limitations upon such rights may be established by statute. (Article 51 point 3)
• Everyone shall have the right to demand the correction or deletion of untrue or incomplete information, or information acquired by means contrary to statute.(Article 51 point 4)

Since the 29th of August 1997, the Act on Protection of Personal Data has been in force. Under this Act the Inspector General for Personal Data Protection (GIODO) was established. 

On May 10, 2018, the Sejm passed a new law on the protection of personal data, which ensures the application of the regulation of the European Parliament and of the Council (EU) 2016/679 on the protection of personal data in Poland and establishes a new authority competent for the protection of personal data - the President of the Office for Personal Data Protection. The act entered into force on May 25, 2018. Until now, there has not been any significant impact of this law on cultural organisations.

Last update: December, 2020

The Law on the Polish Language (7 October 1999) introduced particular obligations on the use of the Polish language within the territory of the Republic in legal transactions involving Polish entities, or if one of the parties in a given transaction is a Polish entity. This pertains in particular to the names of goods and services including foreign language advertisements which must be accompanied by a Polish translation. The use of foreign language names is allowed even without translation. However, this law is quite general and does not refer directly to the film or television industry or other cultural activities such as theatre.

Last update: December, 2020

Work is currently underway on the Act on the Rights of the Professional. The mechanisms proposed in the project (see chapter 2.3) give a chance to adapt the current law, in particular in the field of social security, to the specificity of artistic activity, and also answers a number of pressing issues, e.g. regarding the costs of obtaining income from such activities.

According to the project, the artist's status is not obligatory and does not condition artistic or creative activity (amateur or professional) in any way. It can be obtained with the appropriate education or achievements confirmed by a representative artistic association or creative association chosen by the artist. The Act sets out the conditions for the representativeness of the above organisation in a transparent and pluralistic way. The legislation work is currently pending.

Last update: December, 2020

The legal basis for cultural institutions is the Act on Organising and Conducting Cultural Activity of 25 October, 1991 (OJ 110, p.721 with later amendments and annexes).

The Amendment Act on Conducting and Organising of Cultural Activity was signed by the President Bronisław Komorowski in September 2011. This law entered into force on 1 January 2012. It contains two basic theses on the activity of cultural institutions: (1) patronage in culture is an inalienable responsibility of the state and (2) the mission of the government in this field is implemented through cultural institutions, which have to adapt to changes in the world, modify themselves, increase their effectiveness etc. 

This law established an opportunity to entrust management of cultural institutions to an entity selected on the basis of the Act on Public Procurement. Another important change relates to creation of a new category of cultural institutions: performing institutions. It introduces the concept of "artistic season" as a basis for organisation and implementation of tasks of the artistic institution. The Amendment Act provides new roles of appointment of directors, eliminates the possibility of appointment of the director for an indefinite period, specifies the procedures for conducting a contest for the position and conditions of appointment of the director without a contest. 

It is essential that a new legal Act regulating the terms of organising and financing cultural activities in Poland is prepared. The one in force at the moment is being strongly criticised. The core of the current Act has been inherited from the planned economy system with its budgetary rules which constrains the functioning of modern cultural institutions. The consequence is that Poland has financially unstable institutions managed by directors who are limited in their autonomy. The paradox of the current Act is that it discourages institutions to seek additional sources of financing (income from private sources during a year cause a decrease of public funds in the following one).

Last update: December, 2020

The following laws are relevant to the field of cultural heritage:

• the Act on Museums, 21 November, 1996 (OJ5, p.24, with amendments and annexes);
• the Act on Protection of Cultural Goods, 15 February, 1962 (OJ 98, p.1 150);
• the Act on the change of some Laws Defining the Competencies of the National Administration Bodies, 24 July, 1998; and
• the Act on Provincial Local Authority, 5 June, 1998.

Last update: December, 2020

There are no detailed legal regulations for theatre, dance, opera, music theatre, music, circus, street arts.

Last update: December, 2020

There are no detailed legal regulations for painting, sculpture, photography, video, graphic art, design, ceramics, textiles and decorative arts/crafts. Several references are however found in the Act on Protection of Cultural Goods of 15 February, 1962 (OJ 98, p.1 150).

Last update: December, 2020

The basic Act in this field is the Act on Libraries which was passed on 27 of June 1997 and the Act on Obligatory Library Volumes passed in 1996. In Poland, there is still no Act directly related to Public Lending Right.

In 2007, the Ministry of Culture strived to maintain the preferential VAT rate on books and special periodicals. A decision was taken by the ECOFIN in December 2007 allowing Poland to keep the 0% VAT rate on books and special periodicals for the next three years (until 2010). It was not possible to maintain the 0% VAT rate; therefore from 2011 the VAT rate on books increased to 5% and on press to 8%.

Last update: December, 2020

Film, video and photography

The Act on Cinematography was passed in July 1987. Since then, work has been carried out to develop new market principles, financing models and regulations as amendments to the Act. These amendments are pending.

In its current status, the Act provides for state support to the film industry and its main premise is to ensure the endowment of film production and promotion, as well as popularisation of film culture. In order to achieve these goals, the Act established the Polish Film Institute which is responsible for the fulfilment of Polish cultural policy in the film sector.

The Act determines that the Institute's income is to come from: budgetary subsidies, income from exploitation of films where the Institute is the owner of copyright and donations. In addition, the Act assures the Institute profits from a long list of public and private entities' income in the amount of 1.5% of their particular income sources: from cinema owners' income received from film and commercial projections, from film distributors' income received from the sale and rental of films, from television broadcasters' income from commercials, from operators of digital platforms' income from programme fees, from cable television operators' income from access fees for television programmes, and from the public broadcaster from its annual income.

Mass media

The media sector in Poland is mainly based on two legal Acts: the Press Law of 26th January 1984 and Broadcasting Act of 29th December 1992, which came into force on March 1, 1993.

The major part of the Press Law concerns both the printed press and the audiovisual media sectors. It contains general provisions concerning freedom of expression, access to information, media rights and duties, and the system of the right to reply. It also refers in particular to the legal preconditions to start, register and conduct publishing activity in the printed media market. Since 1989, it has been changed several times, although the regulation of key matters remained untouched.

The Broadcasting Act was amended during the last ten years, mainly due to the fulfilment of Poland's international obligations (Poland has ratified the European Convention on Transfrontier Television of the Council of Europe and is implementing the EU Directive "Television without Frontiers" according to its EU accession obligations).

Programme quotas, which were finally regulated in a detailed manner in line with EU standards, are outlined in the Broadcasting Act of 29 December 1992. According to the final consolidated version of the Act, with amendments, broadcasters of television programmes are obliged to reserve at least 30% of their quarterly transmission time to programmes originally produced in the Polish language. 

On 6 August 2010, the new Broadcasting Act was passed (OJ 2010, No. 152, item. 1023). It changes the rules of selection of public media authorities. The supervisory boards of the Polish Television and Polish Radio comprise seven people each. Most of the boards' members (ten people) are appointed by open competition. The candidates are proposed by universities and academies. In each of the boards there are also two representatives of ministers: one of the Minister of Finance and one of the Minister of Culture. The members of the supervisory board can be recalled by the National Broadcasting Council (NBC) or the relevant Minister. The boards of public broadcasters are appointed by the NBC at the request of the supervisory board.

In the amendment to the Broadcasting Act of 2018, the definition of the mission of public media was clarified by supplementing the catalog of tasks to implement. The manner of implementation of the public mission and the detailed scope of obligations arising from this mission, together with an indication of the method of financing, will be specified in the obligation card, established by way of an agreement concluded between the public radio and television unit and the President of the National Council of Radio and Television.

Last update: December, 2020

There are no detailed legal regulations for architecture or the environment. References to both can be found in the Act on Protection of Cultural Goods of 15 February, 1962 (OJ 98, p.1 150).