The basic principles regarding environmental protection are included in the Polish constitution of 2 April 1997. According to the Polish constitution, the authorities are obliged to:

• pursue a policy that ensures environmental security for present and future generations;
• protect the environment; and                                         
• support the activities of citizens to protect and improve the environment.

The Polish constitution also establishes the principle of access to environmental information and the “polluter pays” principle.

Detailed laws regarding environmental protection are laid down in various legal acts, among which the most important are:

• the Act of 27 April 2001 – the Environmental Protection Law, which is a central piece of environmental legislation;
• the Act of 20 July 2017 – the Water Law;
• the Act of 14 December 2012 on waste;
• the Act of 9 June 2011 – Geological and Mining Law;
• the Act of 16 April 2004 on nature protection;
• the Act of 3 October 2008 on providing information on the environment and its protection, public participation in environmental protection and environmental impact assessments;
• the Act of 13 April 2007 on environmental damage prevention and remediation; and
• the Act of 12 June 2015 on the greenhouse gas emission trading scheme.

The Polish legal framework regarding environmental protection is largely based on EU regulations.

There are many regulatory authorities and bodies responsible for environmental policy and enforcement in Poland.

Regarding environmental policies, the main bodies are the Council of Ministers and the Ministry of Climate and Environment at a national level, and the following local government bodies: the voivodship parliament (sejmik województwa), the district council (rada powiatu) and the municipal council (rada gminy).

The main regulatory authorities responsible for issuing permits and for reaching other decisions connected to environmental protection, as well as for other related issues, are:

• the minister for climate and the environment;
• local government bodies: mayor or president (wójt, burmistrz, prezydent), head of the district (starosta), marshal of voivodship (marszałek województwa);
• the regional director of environmental protection (regionalny dyrektor ochrony środowiska); and
• the general director of environmental protection (generalny dyrektor ochrony środowiska).

The primary control authority with regard to environmental protection is the Environmental Inspectorate:

• provincial (voivodship) environmental inspectors (wojewódzki inspector ochrony środowiska); and
• the chief inspector of environmental protection (główny inspektor ochrony środowiska).

The key authority with regard to water-related issues is the state water holding “Polish Waters” (Wody Polskie).

The key control authority is Environmental Inspectorate. Inspectors may carry out scheduled as well as unscheduled inspections of entrepreneurs.

When carrying out inspections of compliance with environmental protection requirements, the inspector is entitled to:

• enter the following 24 hours a day with the necessary equipment –
1. real estate, the facility or parts thereof where business activities are carried out;
2. means of transport; and
3. premises not connected with the business activity;
• carry out the necessary measurements or examinations, including sampling or other control activities, including with the use of unmanned aerial vehicles, in order to determine the state of the environment – on the controlled real estate, in the facility or its parts, and in the controlled means of transport – and to assess this state in the light of environmental protection regulations, as well as the conditions for carrying out activities affecting the environment individually specified in administrative decisions;
• request the operation or start-up of the installation or equipment, including means of transport, to be stopped, and for other activities to be halted to the extent that is necessary to carry out tests, including taking samples and taking measurements;
• assess the operation of installations or equipment, including means of transport;
• assess the technologies and technical solutions used;
• demand written or oral information, as well as summoning and questioning persons to the extent necessary to establish the facts, while instructing them on criminal liability for making false statements as referred to in the Criminal Code;
• demand the presentation of documents, including financial documents, and access to any data related to the subject matter of the inspection;
• establish the identity of persons and request the production of documents necessary to impose a fine by way of a criminal ticket or to draw up a motion for a penalty;
• impose fines by way of a ticket procedure for environmental offences specified in separate provisions;
• assess the way in which the measurements of emissions, quantities of water taken and sewage discharged are carried out by the measuring unit, including the correctness of the way in which samples are taken and analysed; and
• determine the morphological composition of waste based on expert knowledge.

Inspectors have the authority to:

• observe and record video and audio – including using satellite techniques and unmanned aerial vehicles;
• gather and preserve evidence;
• request information, question persons and establish identity;
• impose fines;
• carry out visual inspections;
• stop and search vehicles; and
• give instructions, draw attention, give warnings or apply other measures.

The material collected by inspectors may be used as evidence in administrative and criminal proceedings and may be made available to other state authorities.

There are many types of environmental permits that may be required according to Polish law. Below is the list of the most common ones:

Decision on Environmental Conditions

A decision on environmental conditions (decyzja o środowiskowych uwarunkowaniach) is required for the projects likely to have a significant effect on the environment. The types of projects are listed in a special regulation. The purpose of a decision on environmental conditions is to assess the environmental impact of the project. A decision on environmental conditions must be obtained before issuing certain types of decisions including, among others, a zoning permit, building permit, waste treatment or waste collection permit or a mining permit.

The procedure for a decision on environmental conditions is regulated in the Act of 3 October 2008 on providing information on the environment and its protection, public participation in environmental protection and environmental impact assessments. The procedure includes the following steps:

• screening whether the project requires an environmental impact assessment;
• an environmental impact assessment –
1. verifying the environmental impact report;
2. obtaining the opinions and agreements required by law; and
3. ensuring the possibility of public participation in the proceedings (including the participation of NGOs).

Depending on the circumstances, a decision on environmental conditions can be issued by the mayor or the president of the city, head of the district, marshal of voivodship, the regional director of environmental protection or the general director of environmental protection, or the director of the Regional Directorate of State Forests.

If the legal requirements are met, the relevant authority will issue a decision on the environmental conditions. An appeal against a decision on environmental conditions may be lodged by a party to the proceeding, or an appeal may also be submitted by an ecological NGO. Authorities do not have a right of appeal.

Permit for Introducing Gases or Dust into the Air

This permit (pozwolenie na wprowadzanie gazów lub pyłów do środowiska) is required for installations that emit gases or dust into the air.

The procedure is regulated in the Act of 27 April 2001 – the Environmental Protection Law. It is initiated by an application submitted by the operator of the installation to the relevant authority (head of the district, marshal of voivodship, the regional director of environmental protection).

If the legal requirements are met, the relevant authority will issue a permit for introducing gases or dust into the air. An appeal against a permit may be lodged by a party to the proceeding. Authorities do not have a right of appeal.

Permit for Waste Generation

This permit (pozwolenie na wytwarzanie odpadów) is required for installations that generate more than 1 Mg per year, in the case of hazardous waste, or more than 5,000 Mg per year, in the case of non-hazardous waste.

The procedure is regulated in the Act of 27 April 2001 – the Environmental Protection Law. It is initiated by the application submitted by the operator of the installation to the relevant authority (head of the district, marshal of voivodship, the regional director of environmental protection).

If the legal requirements are met, the relevant authority will issue a permit for waste generation. An appeal against a permit may be lodged by a party to the proceeding. Authorities do not have a right of appeal.

Water Permit

This permit (pozwolenie wodnoprawne) is required for many activities involving water use and sewage discharge, for example, water intake or for the discharge of waste water.

The procedure is regulated by the Act of 20 July 2017 – the Water Law. It is initiated by the user submitting an application to the relevant authority (director of the water board of Polish Waters, director of a regional water management board of Polish Waters, the minister responsible for water management).

If the legal requirements are met, the relevant authority will issue a water permit. An appeal against a permit may be lodged by a party to the proceeding. Authorities do not have a right of appeal.

Integrated Permit

This permit (pozwolenie zintegrowane) is required for the operation of an installation, when – due to the nature and scale of its activities – it may cause significant pollution to specific natural elements or to the environment as a whole, excluding installations or parts thereof used exclusively for research, development or testing of new products or technological processes. The list of types of installation that require an integrated permit is provided in the special regulation.

The procedure is regulated in the Act of 27 April 2001 – the Environmental Protection Law. It is initiated by the operator of the installation submitting the application to the relevant authority (head of the district, marshal of voivodship, or the regional director of environmental protection). The application must include highly specialised information on environmental emissions from the installation and special attachments. One of them is the initial report that includes information on:

• the activities carried out on the site;
• the activities carried out on the site in the past;
• the names of the risk-causing substances used, produced or released by the installations on the site; and
• the state of the soil, ground and groundwater contamination at the site.

Installations requiring an integrated permit must comply with the environmental protection requirements of the best available techniques (BAT). NGOs may participate in the procedure for issuing the integrated permit.

If the legal requirements are met, the relevant authority will issue an integrated permit. An appeal against a permit may be lodged by a party to the proceeding. Authorities do not have a right of appeal.       

Violation of environmental law regulations may result in:

• criminal liability – the Polish Criminal Code in chapter XII penalises criminal offences against the environment;
• misdemeanour liability – various pieces of legislation provide for misdemeanour liability for breaches of environmental law – examples include the Act of 27 April 2001, the Environmental Protection Law; the Act of 20 July 2017, the Water Law; and the Act of 14 December 2012 on waste;
• administrative fines – these are the most popular form of repercussion for breach of an environmental law; administrative fines are imposed on the responsible entity by the administrative authorities in the form of a decision for violating the law or permit;
• increased fees – the obligation to pay increased fees applies in cases of using the environment without the required permit for gas/dust emission, waste generation or waste storage;
• administrative liability – the environmental authority may, by decision –
1. impose an obligation to reduce the impact on the environment;
2. impose an obligation to restore the environment to its proper state; and/or
3. suspend the activities of the entity that are impacting the environment.

Deciding which entity is responsible for remediation depends on whether the contamination may be classified as historical contamination (pre-dating April 2007) or new contamination (after April 2007). The administrative responsibility for so-called historical contamination of the land surface rests under Polish law with the so-called land holder (understood as the owner or anyone listed in the land register as the land holder), unless they can demonstrate that historical contamination of the land surface occurring after the date on which they took possession was caused by another identified perpetrator. In that case, the obligation to carry out the remediation lies with the other perpetrator. Thus, as a general rule, the current landowner may be liable for historical environmental incidents or damage, even those occurring before they took possession of the land, and they are obliged to conduct the remediation. The only exception is when the landowner can prove that the contamination that occurred after they took possession of the land was caused by another entity.

The administrative responsibility for new contamination basically rests with the perpetrator.

Administrative Liability

One of the principal rules in Polish environmental law is the polluter pays principle. Thus, the entity responsible for environmental incidents or damage is obliged to take steps to prevent or repair the damage caused. The relevant authorities can impose such reparatory obligations upon the responsible entity with decisions, such as:

• a decision establishing a remediation plan;
• a decision imposing an obligation to carry out remediation; and
• a decision ordering waste disposal.

The costs of carrying out preventative or remedial action is borne by the entity using the environment.

However, such entity does not bear the costs of carrying out the preventative and remedial measures if it can demonstrate that the imminent threat of environmental damage:

• was caused by another entity and occurred in spite of the application of appropriate safety measures by the entity using the environment – in such a case it is possible to file a civil suit against the responsible entity;
• arose as a result of compliance with an order issued by a public administration body, unless the order resulted from an emission, or an event caused by the activity of the entity using the environment.

Civil Liability

Civil liability for environmental incidents or damage – any person who, by reason of an unlawful act on the environment, is directly threatened with or has been harmed, may require the person responsible for the threat or infringement to restore the state of affairs and to take preventative measures, in particular, by putting in installations or equipment to prevent the threat or infringement. Where this is impossible or unreasonably difficult, they may require the ceasing of the activity causing the threat or infringement.

Recourse claims against the perpetrator of the damage for reimbursement of costs is possible.

In the case of claims for damages, it is necessary to demonstrate a fault, the existence of damage and a causal link. In some cases there is no need to demonstrate fault as the liability is risk based.

Criminal Liability and Misdemeanours

Causing environmental incidents or damage may be classified as a criminal offence or misdemeanour. Liability is subject to the general principles of criminal law.

Corporate entities are subject to administrative liability on general rules. Corporate entities may be the addressee of a decision imposing a remediation obligation or imposing an administrative fine.

In the case of criminal liability, these entities may be liable under the Act of 28 October 2002 on the liability of collective entities for criminal offences, provided that the natural person committed the crime.

There is no particular act regarding the liability of corporate entities for environmental damage or breaches of environmental law.

Shareholders or a parent company cannot be held liable for environmental damage or breaches of environmental law unless they are the responsible entities themselves.

Directors and other officers may be charged for criminal offences or misdemeanours related to environmental damage or breaches of environmental law. In the case of criminal offences, the following penalties may be imposed: fee, restriction of liberty, imprisonment. Moreover, since 1 September 2022 a financial penalty of up to PLN10 million may be imposed on directors and other officers who are convicted of a crime. In the case of misdemeanours, the authorities can impose a fine of up to PLN5,000, or restriction of liberty or imprisonment (for a maximum of 12 months).

It is not possible to insure against criminal or misdemeanour liability.

It is not possible for financial institutions/lenders to be liable for environmental damage or breaches of environmental law.

There is no need for lenders to protect themselves against liability.

Civil claims can be brought in cases of:

• threat of damage or damage caused by another entity; and/or
• expenditure to remedy environmental damage caused by another entity.

Civil lawsuits are brought on general principles and it is necessary to prove damage, fault and causation. In some cases there is no need to demonstrate fault, as the liability is risk based.

If a perpetrator is criminally convicted of an intentional offence against the environment, or if a perpetrator is convicted of an unintentional offence against the environment, the court may pronounce a surcharge in the amount of PLN10,000 to PLN10 million in favour of the National Fund for Environmental Protection and Water Management.

Class or group actions are possible for environment-related claims based on general rules. There are no particular regulations regarding environment-related civil claims.

There have been quite a few successful cases against state and public authorities where the claimants have based their claim on violation of their personal rights connected with the environment. However, in a resolution of 28 May 2021, issued in case number III CZP 27/20, the Supreme Court stated that:

• the right to live in a clean environment is not a personal right; and
• health, freedom, privacy, the violation of (or threat to) which may be caused by the violation of air quality standards set out in the law are protected as personal rights (Article 23 of the Civil Code in connection with Article 24 of the Civil Code and Article 448 of the Civil Code).

Indemnities or contractual agreements may be used to transfer mainly the financial aspect of the liability for incidental damage or breach of the law. However,  indemnities or other contractual agreements are not binding for the authorities and only affect internal settlements between contracting parties.

Environmental insurance is available in Poland. The scope of such insurance varies, usually covering land contamination, damage to the environment and civil claims.

The key laws governing contaminated land are:

• the Act of 27 April 2001, the Environmental Protection Law – for historical contamination;
• the Act of 13 April 2007 on environmental damage prevention and remediation – for new contamination;
• the ordinance of the Minister of the Environment of 1 September 2016 on how to conduct an assessment of contamination of the earth’s surface; and
• the regulation of the Minister of the Environment of 22 July 2019 on the criteria for assessing the occurrence of environmental damage.

The authorities usually require remediation. However, since 2014 it has also been possible to apply for limited remediation, postponing of remediation, or even a waiver of the remediation obligation.

Key regulations regarding Climate Change and Emissions Trading are as follows:

• the Act of 12 June 2015 on the greenhouse gas emission trading scheme;
• the Act of 17 July 2009 on the system for managing emissions of greenhouse gases and other substances; and
• Regulation (EC) No 1005/2009 of the European Parliament and of the Council of 16 September 2009 on substances that deplete the ozone layer.

As a member state of the European Union, Poland must comply with the targets set by the EU.

Key regulations regarding asbestos are:

• the Act of 19 June 1997 on the prohibition of asbestos-containing products; and
• the Regulation of the Minister of Economy of 13 December 2010 on requirements for the use of asbestos-containing products and the use and cleaning of installations or equipment in which asbestos-containing products were or are used.

The main acts regulating waste issues are:

• the Act of 14 December 2012 on waste; and
• the Act of 13 September 1996 on maintenance of cleanliness and order in municipalities – concerning municipal waste.

In addition to the above two basic acts, there are also specific laws dedicated to specific types of waste, such as waste batteries, waste electrical and electronic equipment, and end-of-life vehicles.

Acts of international law are also an important element of the Polish legal framework concerning waste, particularly the following:

• Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste; and
• the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal, agreed at Basel on 22 March 1989.

According to Polish law, responsibility for waste is transferred to another entity when waste is transferred to an entity holding a waste collection or processing permit. However, in the case of hazardous waste, the transfer of responsibility takes place only when waste is transferred for final recovery to an entity holding a waste processing permit.

A producer of goods may be required in some circumstances to design, take back, recover, recycle or dispose of goods once they become waste, with respect to waste streams such as packaging waste, batteries, and waste electrical and electronic equipment (WEEE). Moreover, Poland is currently undergoing the implementation of extended producer responsibility. Regulations are still being processed in this regard.

If an imminent threat of environmental damage has not been eliminated, despite the implementation of preventative measures, or environmental damage has occurred, the entity using the environment is obliged to immediately report this fact to the environmental protection authority and the provincial environmental inspector.

It is also obligatory to report historical land contamination. Moreover, Polish law provides for extensive regulation of major accidents hazards (following the Seveso Directives), which also includes self-reporting obligations.

The public can obtain environmental information in many ways. Some environmental information is provided online in public information bulletins. Information that is not already publicly disclosed can be obtained in response to an application. 

Public authorities are obliged to make information on the environment and its protection, which is information in the possession of public authorities or information intended for public authorities, available to everyone.

A person requesting environmental information is not required to demonstrate a legal or factual interest. In some cases, however, access to environmental information can be denied.

The known information on contamination may be obtained from the two contamination registers.

“Public authorities” are defined broadly as parliament (the sejm and the senate), the president of the Republic of Poland, administrative bodies, courts, tribunals and bodies of state control and law protection.

Corporations are required to disclose environmental information in their annual reports, however, this obligation is limited to large listed companies. In accordance with the Accounting Act, such companies provide a statement on non-financial information, which also covers environmental issues. The scope of information required is very limited, and there are no uniform reporting standards. Apart from that, Polish environmental law requires reporting on particular environmental issues, which is submitted to environmental authorities.

Environmental due diligence is becoming increasingly common in transactions, usually in order to verify whether there is land contamination, if there are environmental limitations and restrictions, and whether the seller has all the necessary environment-related permits and has complied with environmental law. The scope of the due diligence can be very extensive in the case of a business which is complex and subject to many environmental laws, such as conventional energy, waste or heavy industry. Environmental due diligence includes factual assessment done by technical advisers and legal assessment done by environmental lawyers.

It is not a legal requirement in general to disclose environmental information to a purchaser. However, it is required by the parties during environmental due diligence and at the stage of concluding the contract.

The following are the key environmental taxes in Poland.

• Energy tax – energy products and electricity that is used as motor fuel or heating fuel are subject to excise duty. However, electricity produced from renewable energy sources may be exempt from excise duty.
• Taxes related to the means of transportation – cars are subject to excise duty and the tax rate is differentiated according to the engine capacity and car’s technology.
• Environmental fees – paid for gas emissions, greenhouse gas emissions and waste storage. Similar fees are established for water services.
• EU ETS – Polish regulations are compliant with EU regulations regarding the European Union Emissions Trading System.