28/5/2026
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As a newly qualified attorney or legal advisor, are you wondering about your right to tax relief for new businesses? Contrary to appearances, the fact that you continue to cooperate with your former employer after your traineeship does not necessarily mean losing your eligible tax preferences. The Supreme Court, in its rulings, clearly resolves key doubts regarding the differences between performing trainee duties and independently practicing the legal profession.
28/5/2026
The system of tax relief for new entrepreneurs provides for two-stage support: first, a six-month "start-up relief" with exemption from social security contributions, and then a 24-month period of preferential contributions calculated from just 30% of the minimum wage. In 2025, this means the possibility of paying contributions based on PLN 1399.80, and from the beginning of 2026 – based on PLN 1441.80.
The main obstacle to benefiting from the relief is a provision that excludes individuals who "perform activities for a former employer that are identical to those performed under an employment contract". For lawyers, the problem seemed obvious – doesn't a trainee performing legal activities under the supervision of a mentor carry out the same tasks they would later perform as an independent attorney or legal advisor?
The Supreme Court, in its judgment of February 12, 2013 (II UK184/12) ruled that a traineeship is primarily a form of vocational training, a stage of professional preparation for performing the independent function of a legal advisor. As a result, the activities of a trainee differ fundamentally from those performed by a legal counsel.
The Supreme Court Resolution of April 10, 2013 (II UZP2/13), concerning a lawyer providing services to a law firm where they previously completed their traineeship, also confirmed this position. The Court ruled that “the basis for calculating contributions to pension and disability insurance for a lawyer conducting business activity during the first 24 months may be a declared amount not lower than 30% of the minimum wage, even when this activity is performed for a former employer where they were employed as a legal trainee".
In its reasoning, the Court emphasized the fundamental differences between the status of a trainee and a qualified lawyer. The duties and powers of a legal trainee differ fundamentally from the activities performed by a lawyer. A trainee is not independent in performing the tasks entrusted to them – they perform these duties with the explicit authorization of a legal counsel.
A lawyer or legal counsel practices a profession providing legal assistance independently, autonomously, bearing civil and professional liability for their actions.
The Supreme Court also confirmed its jurisprudence in its judgment of May 26, 2021 (II USKP 45/21), extending the principle to other professions requiring training periods. It ruled that „the performance of vocational training by an employee under the supervision of experienced specialists to obtain an adequate certificate, enabling independent practice of the profession, even with a former employer, is not included in the activities falling within the scope of business operations".
For lawyers starting their independent practice, this means the possibility of saving up to 40,000 PLN in the initial period of operation. For the first six months, they can be completely exempt from social security contributions, paying only the health insurance contribution, and then for the next 24 months, pay preferential contributions based on a significantly reduced assessment.
It is also important that the regulations do not require severing ties with a former employer. A lawyer can still provide services to the law firm where they completed their apprenticeship, provided that they are already performing them as an independent attorney or legal counsel, and not as an apprentice under the supervision of a mentor.
If you have just completed your apprenticeship and intend to open your own law firm, remember that continuing cooperation with a former employer does not limit your right to benefits. Supreme Court rulings clearly distinguish between the duties of an apprentice and the independent practice of the legal profession, which confirms the possibility of fully utilizing the available contribution preferences.