{"id":12836,"date":"2026-07-07T10:40:30","date_gmt":"2026-07-07T08:40:30","guid":{"rendered":"https:\/\/jklaw.pl\/prawo-pl-komentarz-dr-grzegorza-kelera-ws-oki\/"},"modified":"2026-08-16T16:32:00","modified_gmt":"2026-08-16T14:32:00","slug":"prawo-pl-grzegorz-keler-phd-comments-on-the-personal-investment-account-oki","status":"publish","type":"post","link":"https:\/\/jklaw.pl\/en\/prawo-pl-grzegorz-keler-phd-comments-on-the-personal-investment-account-oki\/","title":{"rendered":"Prawo.pl: Grzegorz Keler, PhD comments on the Personal Investment Account (OKI)"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">The Sejm has passed legislation introducing the\u00a0<strong>Personal Investment Account (Osobiste Konto Inwestycyjne \u2013 OKI)<\/strong>, which is due to come into force on\u00a0<strong>1 January 2027<\/strong>. Although the new instrument is being promoted as a groundbreaking exemption from capital gains tax for investments of up to\u00a0<strong>PLN 100,000<\/strong>, as is often the case, the key lies in the regulatory detail.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prawo.pl<\/strong>\u00a0has published an article examining the advantages and disadvantages of the new solution, with extensive commentary from\u00a0<strong>Grzegorz Keler, PhD<\/strong>, advocate and Managing Partner at\u00a0<strong>Jab\u0142o\u0144ski Ko\u017ami\u0144ski &amp; Partners<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to&nbsp;<strong>Dr Grzegorz Keler\u2019s<\/strong>&nbsp;analysis, the OKI should provide an attractive and fully tax-neutral solution for smaller investors, up to the&nbsp;<strong>PLN 100,000 threshold<\/strong>. Above that level, however, the decision becomes a matter of careful financial calculation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The introduction of the OKI also creates significant operational challenges for banks, brokerage houses and investment fund management companies. Although these institutions will not act as tax remitters, the Act will require them to report the average value of assets accurately, broken down by individual financial instruments, so that investors can complete their annual tax settlement, to be filed between&nbsp;<strong>15 March and 31 May<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>We invite you to read the&nbsp;<a href=\"https:\/\/www.prawo.pl\/podatki\/osobiste-konto-inwestycyjne-zalety-i-wady,1547902.html\" target=\"_blank\" rel=\"noopener\">full article<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Sejm has passed legislation introducing the\u00a0Personal Investment Account (Osobiste Konto Inwestycyjne \u2013 OKI), which is due to come into force on\u00a01 January 2027. Although the new instrument is being promoted as a groundbreaking exemption from capital gains tax for investments of up to\u00a0PLN 100,000, as is often the case, the key lies in the&#8230;<\/p>\n","protected":false},"author":1,"featured_media":12738,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[118,121],"tags":[],"obszary-praktyki":[],"ppma_author":[327],"class_list":["post-12836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-media-en"],"acf":[],"taxonomy_info":{"category":[{"value":118,"label":"News"},{"value":121,"label":"Media"}]},"featured_image_src_large":["https:\/\/jklaw.pl\/wp-content\/uploads\/2026\/07\/2026-GRAFIKI-JKLAW_blog-86-1024x576.png",1024,576,true],"author_info":{"display_name":"Administrator","author_link":"https:\/\/jklaw.pl\/en\/author\/administrator\/"},"comment_info":0,"category_info":[{"term_id":118,"name":"News","slug":"news","term_group":0,"term_taxonomy_id":118,"taxonomy":"category","description":"","parent":0,"count":289,"filter":"raw","term_order":"0","cat_ID":118,"category_count":289,"category_description":"","cat_name":"News","category_nicename":"news","category_parent":0},{"term_id":121,"name":"Media","slug":"media-en","term_group":0,"term_taxonomy_id":121,"taxonomy":"category","description":"","parent":0,"count":97,"filter":"raw","term_order":"0","cat_ID":121,"category_count":97,"category_description":"","cat_name":"Media","category_nicename":"media-en","category_parent":0}],"tag_info":false,"authors":[{"term_id":327,"user_id":0,"is_guest":1,"slug":"dr-grzegorz-keler-en","display_name":"dr Grzegorz Keler","avatar_url":{"url":"https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/Grzegorz-Keler-800x1200-px_avatar.png","url2x":"https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/Grzegorz-Keler-800x1200-px_avatar.png"},"first_name":"dr Grzegorz","last_name":"Keler","funkcja":"","telefon":"","job_title":"","linkedin":"https:\/\/www.linkedin.com\/in\/grzegorz-keler\/","description":""}],"_links":{"self":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/12836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/comments?post=12836"}],"version-history":[{"count":1,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/12836\/revisions"}],"predecessor-version":[{"id":12838,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/12836\/revisions\/12838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media\/12738"}],"wp:attachment":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media?parent=12836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/categories?post=12836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/tags?post=12836"},{"taxonomy":"obszary-praktyki","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/obszary-praktyki?post=12836"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=12836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}