Political Finance Database

Poland

Poland

Bans and limits on private income
Public funding
Regulations of spending
Reporting, oversight and sanctions
Question Value
1. Is there a ban on donations from foreign interests to political parties?
Code
Yes
Comment

Donations may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland. This applies to both financial and in-kind donations.

Source

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4a, Law on Political Parties,1997 (consolidated text 2018)

2. Is there a ban on donations from foreign interests to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Donations from foreign interests to electoral committees are prohibited.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

3. Is there a ban on corporate donations to political parties?
Code
Yes
Comment

Donations may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland. This applies to both financial and in-kind donations.

Source

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4a, Law on Political Parties,1997 (consolidated text 2018)

4. Is there a ban on corporate donations to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Corporate donations to electoral committees are prohibited.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

Anonymous donations, as well as contributions from foreign sources and legal entities are prohibited.
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

5. Is there a ban on donations from Trade Unions to political parties?
Code
Yes
Comment

Donations may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland. This applies to both financial and in-kind donations.

Source

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4a, Law on Political Parties,1997 (consolidated text 2018)

6. Is there a ban on donations from Trade Unions to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Donations from Trade Unions to electoral committees are prohibited.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

Anonymous donations, as well as contributions from foreign sources and legal entities are prohibited.
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

7. Is there a ban on anonymous donations to political parties?
Code
Yes
Comment

A political party cannot carry out public collections.

Donations may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland. This applies to both financial and in-kind donations.

Source

A political party cannot carry out public collections.
Source: Article 24.6, Law on Political Parties,1997 (consolidated text 2018)

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4a, Law on Political Parties,1997 (consolidated text 2018)

8. Is there a ban on anonymous donations to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Anonymous donations to electoral committees are prohibited.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 2 It is prohibited for the election committee to carry out public collections.
Source: Article 131 § 2, Election Code, 2011 (amended 2019)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

Anonymous donations, as well as contributions from foreign sources and legal entities are prohibited.
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

9. Is there a ban on donations from corporations with government contracts to political parties?
Code
Yes
Comment

Donations may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland. This applies to both financial and in-kind donations.

Source

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4a, Law on Political Parties,1997 (consolidated text 2018)

10. Is there a ban on donations from corporations with government contracts to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Corporate donations to electoral committees are prohibited.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

Anonymous donations, as well as contributions from foreign sources and legal entities are prohibited.
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

11. Is there a ban on donations from corporations with partial government ownership to political parties?
Code
Yes
Comment

Donations may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland. This applies to both financial and in-kind donations.

Source

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4, Law on Political Parties,1997 (consolidated text 2018)

12. Is there a ban on donations from corporations with partial government ownership to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Corporate donations to electoral committees are prohibited.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

Anonymous donations, as well as contributions from foreign sources and legal entities are prohibited.
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

13. Is there a ban on the use of state resources in favour or against a political party or candidate?
Code
Yes
Comment

There is a ban in the Election Code on campaigning taking place at government facilities.

Source

§ 1 It is forbidden to conduct electioneering:
1) in the offices of government administration and local government administration and the courts;
2) at the workplace, in a manner and form that would interfere with its normal functioning;
3) in military units and other organizational units subordinate to the Ministry of National Defence and civil defense units and subordinated units under the auspices of the minister for internal affairs.
Source: Article 108 § 1, Election Code, 2011 (amended 2019)

14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?
Code
Yes, for natural persons
Comment

The maximum donation for a political party is 15 times the minimum wage from Polish citizens having permanent residence in the Republic of Poland per year. The maximum donation amount in 2020 is PLN 39,000 (approx. EUR 9,000). Donations from the same person to many political parties are allowed.

Source

The total sum of payments from a natural person to a political party, excluding membership fees [...], and payments to the Election Fund of a political party may not exceed one year, 15 times the minimum wage, established on the basis of separate regulations, in force on the day preceding payment.
Source: Article 25.4, Law on Political Parties,1997 (consolidated text 2018)

15. If there is a limit on the amount a donor can contribute to a political party during a non-election specific period, what is the limit?
Code
15 times the minimum wage
Comment

The maximum donation for a political party is 15 times the minimum wage from Polish citizens having permanent residence in the Republic of Poland per year. The maximum donation amount in 2020 is PLN 39,000 (approx. EUR 9,000). Donations from the same person to many political parties are allowed.

Source

The total sum of payments from a natural person to a political party, excluding membership fees [...], and payments to the Election Fund of a political party may not exceed one year, 15 times the minimum wage, established on the basis of separate regulations, in force on the day preceding payment.
Source: Article 25.4, Law on Political Parties,1997 (consolidated text 2018)

16. Is there a limit on the amount a donor can contribute to a political party during an election?
Code
Yes, for natural persons
Comment

The political party creates a permanent Election Fund to finance the participation of a political party in the elections.

The maximum donation for the Election Fund of given political party is 15 times the minimum wage (PLN 39,000 in 2020 - approx. EUR 9,000). from Polish citizens having permanent residence in the Republic of Poland per year. If there are more than one national elections or referenda in a given calendar year, the maximum donation for the Election Fund is increased to 25 times the minimum wage(PLN 65,000 in 2020 - approx. EUR 15,000).

Donations from the same person to many Election Funds are allowed.

Source

The political party creates a permanent Election Fund to finance the participation of a political party in the elections to the Sejm and the Senate, in the elections of the President of the Republic of Poland, in the elections to the European Parliament and in the elections of local government bodies.
Source: Article 35.1, Law on Political Parties,1997 (consolidated text 2018)

1. The total sum of natural person's contributions to the Election Fund of a given political party in one year may not exceed 15 times the minimum wage, determined on the basis of separate provisions, in force on the day preceding the payment.

2. If there are more than one national elections or referenda in a given calendar year, the total sums of payments to the Election Fund, referred to in para. 1 are increased to 25 times the minimum wage, determined on the basis of separate provisions, in force on the day preceding the payment. The provision of the first sentence does not apply to by-elections to the Senate and by-elections, re-elections, early elections and new elections to constitutive bodies of local government units falling during the term of office.
Source: Article 36a.1-2, Law on Political Parties,1997 (consolidated text 2018)

17. If there is a limit on the amount a donor can contribute to a political party during an election, what is the limit?
Code
15 or 25 times the minimum wage
Comment

The maximum donation for the Election Fund of given political party is 15 times the minimum wage (PLN 39,000 in 2020 - approx. EUR 9,000). from Polish citizens having permanent residence in the Republic of Poland per year. If there are more than one national elections or referenda in a given calendar year, the maximum donation for the Election Fund is increased to 25 times the minimum wage(PLN 65,000 in 2020 - approx. EUR 15,000).
Donations from the same person to many Election Funds are allowed.

Source

1. The total sum of natural person's contributions to the Election Fund of a given political party in one year may not exceed 15 times the minimum wage, determined on the basis of separate provisions, in force on the day preceding the payment.

2. If there are more than one national elections or referenda in a given calendar year, the total sums of payments to the Election Fund, referred to in para. 1 are increased to 25 times the minimum wage, determined on the basis of separate provisions, in force on the day preceding the payment. The provision of the first sentence does not apply to by-elections to the Senate and by-elections, re-elections, early elections and new elections to constitutive bodies of local government units falling during the term of office.
Source: Article 36a.1-2, Law on Political Parties,1997 (consolidated text 2018)

18. Is there a limit on the amount a donor can contribute to a candidate?
Code
Yes, for natural persons
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Donor can contribute only to the election committee of an organization, the voters election committee or the election committee for the candidate for President of the Republic.

The maximum donation to these election committees is 15 times the minimum wage (PLN 39,000 in 2020 - approx. EUR 9,000). from Polish citizens having permanent residence in the Republic of Poland per year. Donations from the same person to many election committees are allowed.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 3-4 , Election Code, 2011 (amended 2019)

§ 2 The sum of contributions from a Polish citizen for the election committee may not exceed 15 times the minimum wage, defined under the Act of 10 October 2002 on the minimum wage in force on the day preceding the date of announcement of elections.
Source: Article 134 § 2 , Election Code, 2011 (amended 2019)

19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?
Code
15 times the minimum wage
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. Donor can contribute only to the election committee of an organization, the voters election committee or the election committee for the candidate for President of the Republic.

The maximum donation to these election committees is 15 times the minimum wage (PLN 39,000 in 2020 - approx. EUR 9,000). from Polish citizens having permanent residence in the Republic of Poland per year. Donations from the same person to many election committees are allowed.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 3-4 , Election Code, 2011 (amended 2019)

§ 2 The sum of contributions from a Polish citizen for the election committee may not exceed 15 times the minimum wage, defined under the Act of 10 October 2002 on the minimum wage in force on the day preceding the date of announcement of elections.
Source: Article 134 § 2 , Election Code, 2011 (amended 2019)

20. Is there a limit on the amount a candidate can contribute to their own election campaign?
Code
Yes, specific limit for candidates
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates.

The maximum donation from candidate to election committee is 45 times the minimum wage (PLN 117,000 in 2020 - approx. EUR 27,000).

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 3 A candidate for MP, a candidate for senator, candidate for President of the Republic, and candidate for MEP who is a Polish citizen can contribute to the election committee a sum of not more than 45 times the minimum salary for the work defined under separate regulations, in force on the day following the date of announcement of elections.
Source: Article 134 § 3, Election Code, 2011 (amended 2019)

21. Is there a limit on in-kind donations to political parties?
Code
Yes
Comment

The maximum in-kind donation for a political party is 15 times the minimum wage from Polish citizens having permanent residence in the Republic of Poland per year. The maximum donation amount in 2020 is PLN 39,000 (approx. EUR 9,000).

Source

4. The total sum of payments from a natural person to a political party, excluding membership fees [...], and payments to the Election Fund of a political party may not exceed one year, 15 times the minimum wage, established on the basis of separate regulations, in force on the day preceding payment.

4a. The provisions of para. 1 and 4 shall apply accordingly to non-monetary values.
Source: Article 25.4 and 4a, Law on Political Parties,1997 (consolidated text 2018)

22. Is there a limit on in-kind donations to candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates. The Electoral Code lists several permitted in-kind donations to election committees. Those are:
- free distribution of posters and election leaflets,
- assistance in office work,
- the use of objects and devices, including motor vehicles,
- free access to places for the display of electoral materials.

Source

Election committees may not accept non-monetary property benefits, except for:
1) free distribution of posters and election leaflets by natural persons;
2) assistance in office work provided by natural persons;
3) the use of objects and devices, including motor vehicles, made available free of charge by natural persons;
4) free access to places for the display of electoral materials by natural persons not conducting economic activity in the field of advertising.
Source: Article 132 § 5, Election Code, 2011 (amended 2019)

23. Is there a ban on political parties engaging in commercial activities?
Code
Yes
Comment

Political parties cannot engage in business activity apart from minor exceptions listed in art. 27 of the Law on Political Parties.

Source

A political party cannot conduct business activity
Source: Article 24.3, Law on Political Parties,1997 (consolidated text 2018)

The political party's own activities consisting in selling the text of the statute or party program, as well as items symbolizing the party and publications popularizing the goals and activities of the political party, as well as providing for a fee small services to third parties using its own office equipment does not constitute an business activity within the meaning of separate regulations.
Source: Article 27, Law on Political Parties,1997 (consolidated text 2018)

24. Is there a ban on political parties taking loans in relation to election campaigns?
Code
Sometimes
Comment

A political party may take out loans only from banks.

Source

A political party may take out bank loans for statutory purposes.
Source: Article 24.7, Law on Political Parties,1997 (consolidated text 2018)

25. Is there a ban on candidates taking loans in relation to election campaigns?
Code
Sometimes
Comment

According to the Electoral Code, election campaigns are financed exclusively through the electoral committees, and not individual candidates. Only the election committee of an organization, the voters election committee or the election committee for the candidate for President of the Republic  may take out loans (and only from a bank).

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 3-4 , Election Code, 2011 (amended 2019).

26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?
Code
No
Comment

Donors to political parties/candidates are not  restricted from participating in public tender/public procurement processes.

It is worth mentioning that corporate donations to political parties and to electoral committees are prohibited.

Source

Financial resources may be transferred to a political party only by Polish citizens having permanent residence in the Republic of Poland, subject to the provisions of art. 24 paragraph 4 and 7, art. 28 paragraph 1 and provisions of laws regarding elections to the Sejm of the Republic of Poland and the Senate of the Republic of Poland and elections to the European Parliament in the field of subject subsidy.
Source: Article 25.1, Law on Political Parties,1997 (consolidated text 2018)

§ 1 The financial resources of the election committee of a political party can only come from the fund the election of the party, created pursuant to the provisions of the Act of 27 June 1997 on Political Parties

§  2  The  funding  coalition  election  committee  shall  only  come  from  election  funds  of  political  parties comprising the coalition election.

§ 3 Financial resources of:
1) the election committee of an organization,
2) the voters election committee
- shall only come from the contributions of Polish citizens with their permanent domicile in the Polish Republic, and bank loans taken out solely for purposes related to elections.

§ 4 The financial resources of the election committee for the candidate for President of the Republic can only come from the contributions of Polish citizens with permanent domicile in the Polish Republic, and the election funds of political parties and bank loans taken out for purposes related to elections.
Source: Article 132 § 1-4 , Election Code, 2011 (amended 2019)

27. Are there provisions requiring donations to go through the banking system?
Code
Sometimes
Comment

Donation to the political party in an amount lower than the minimum wage (PLN 2,600 in 2020 - approx. EUR 600) do not have to go through the banking system. Other donations to the political parties and all donations to the election committeea have to go through the banking system.

Source

5. One-off payment of an amount exceeding the minimum wage, determined on the basis of separate provisions, in force on the day preceding the payment, may be made to the political party only by a settlement check, bank transfer or payment card.
Source: Article 25.5, Law on Political Parties,1997 (consolidated text 2018)

§ 5. Financial resources may be paid to the election committee only by means of a settlement check, bank transfer or payment card.
Source: Article 134 § 5, Election Code, 2011 (amended 2019)

Question Value
28. Are there provisions for direct public funding to political parties?
Code
Yes, both regularly and in relation to campaigns
Comment

Political parties that received more than 3% of the votes cast in the previous Sejm elections (6% for the coalition), have the right to an annual public funding. In addition, each political party/coalition/voters’ electoral committee that obtains at least one seat in Polish or European Parliament is eligible for a one-time state subsidy.

Source

1. A political party which:
1) in  an  election  to  the  Sejm,  having  independently  formed  an  electoral  committee, received  nationwide  at  least  3%  of  validly  cast  votes  on  its  district  lists  of  candidates for deputies, or
2) in  an  election  to  the  Sejm  was  a  member  of  a  coalition,  whose  district  lists  of candidates for deputies received nationwide at least 6% of validly cast votes,
shall be entitled to receive for the duration of the term of office of the Sejm, in the manner and in accordance with the rules set out in this Act, a subsidy from the state budget for its activities envisaged by its constitution, hereinafter referred to as the “subsidy”
Source: Article 28.1, Law on Political Parties,1997 (consolidated text 2018)

§ 1 The political party, whose election committee participated in the elections, the political party comprising an election coalition committee, and the election committee of voters participating in elections to the Sejm and the Senate is entitled to a grant from the state budget, hereinafter referred to as an “entity subsidy”, for each mandate for deputy and senator obtained. Expenses incurred as a result of the entity subsidy shall be covered by the state budget from the section on Budget for public finance and financial institutions.
Source: Article 150 § 1, Election Code, 2011 (amended 2019)

§ 1 The political party whose election committee participated in the elections, the political party that is part of the election coalition, and the election committee of voters participating in European Parliament elections are entitled to a subsidy hereinafter referred to as the “entity subsidy” from the state budget, for each mandate for each MEP, obtained. Expenses related to the entity subsidy shall be covered by the state budget in the section on Budget for public finances and financial institutions.
Source: Article 151 § 1, Election Code, 2011 (amended 2019)

29. What are the eligibility criteria for political parties to receive public funding?
Code
  • Share of votes in previous election
  • Share of seats in previous election
  • Participation in election
  • Registration as a political party
Comment

Political parties that received more than 3% of the votes cast in the previous Sejm elections (6% for the coalition), have the right to an annual public funding. In addition, each political party/coalition/voters’ electoral committee that obtains at least one seat in Polish or European Parliament is eligible for a one-time state subsidy.

Source

1. A political party which:
1) in  an  election  to  the  Sejm,  having  independently  formed  an  electoral  committee, received  nationwide  at  least  3%  of  validly  cast  votes  on  its  district  lists  of  candidates for deputies, or
2) in  an  election  to  the  Sejm  was  a  member  of  a  coalition,  whose  district  lists  of candidates for deputies received nationwide at least 6% of validly cast votes,
shall be entitled to receive for the duration of the term of office of the Sejm, in the manner and in accordance with the rules set out in this Act, a subsidy from the state budget for its activities envisaged by its constitution, hereinafter referred to as the “subsidy”
Source: Article 28.1, Law on Political Parties,1997 (consolidated text 2018)

§ 1 The political party, whose election committee participated in the elections, the political party comprising an election coalition committee, and the election committee of voters participating in elections to the Sejm and the Senate is entitled to a grant from the state budget, hereinafter referred to as an “entity subsidy”, for each mandate for deputy and senator obtained. Expenses incurred as a result of the entity subsidy shall be covered by the state budget from the section on Budget for public finance and financial institutions.
Source: Article 150 § 1, Election Code, 2011 (amended 2019)

§ 1 The political party whose election committee participated in the elections, the political party that is part of the election coalition, and the election committee of voters participating in European Parliament elections are entitled to a subsidy hereinafter referred to as the “entity subsidy” from the state budget, for each mandate for each MEP, obtained. Expenses related to the entity subsidy shall be covered by the state budget in the section on Budget for public finances and financial institutions.
Source: Article 151 § 1, Election Code, 2011 (amended 2019)

30. What is the allocation calculation for political parties to receive public funding?
Code
Proportional to votes received Proportional to seats received
Comment

The amount of the annual subsidy referred to in Article 28 for a given political party or an electoral coalition shall be determined on a gradual degression basis pro rata to the total number of valid votes cast on district lists of candidates for deputies of such a party or electoral coalition, with breakdown by the number of votes corresponding to individual percentage brackets, in accordance with article 28 of Law on Political Parties.

The amount of the subsidy is calculated on the basis of the costs of the election committee campaign and is proportional to the number of seats obtained.

Source

1. The amount of the annual subsidy referred to in Article 28 for a given political party or an electoral coalition shall be determined on a gradual degression basis pro rata to the total number of valid votes cast on district lists of candidates for deputies of such a party or electoral coalition, with breakdown by the number of votes corresponding to individual percentage brackets, in accordance with the following formula:

S = W1 x M1 + W2 x M2 + W3 x M3 + W4 x M4 + W5 x M5
where individual symbols mean:
S - amount of annual subsidy,

W1-5 - numbers of votes calculated successively for each line of the following table, provided separately as a result of breaking down the total number of valid votes cast nationwide on district lists of candidates for deputies from a given political party or electoral coalition according to the percentage bracket,
M1-5 - amount in PLN for consecutive lines of the following table:

Line

Total valid votes cast nationwide on district lists of candidates for deputies from a given political party or electoral coalition with breakdown respectively for each bracket

Amount for one vote (M
percentagenumber of votes
1up to 5% PLN 5.77
2above 5% up to 10% PLN 4.61
3above 10% up to 20% PLN 4.04
4above 20% up to 30% PLN 2.31
5above 30% PLN 0.87

Source: Article 29.1, Law on Political Parties,1997 (consolidated text 2018)
 

§ 2 The amount of subsidy is calculated as follows:

Dp = (W/560) x M
where the symbols are defined as:

Dp - the amount of subsidy afforded,
W - total campaign expenses of election committees (up to the amount of spending limits allocated to electoral committees in elections to the Sejm and the Senate), which received at least one mandate,
M - the number of mandates of deputies and senators received by the election committee.

Source: Article 150 § 2, Election Code, 2011 (amended 2019)

§ 2 The amount of subsidy is calculated as follows:

Dp = (W/L) x M

where the symbols are defined as:
Dp - the amount of subsidy afforded,
W - the amount of PLN equal to the number of voters who voted,
L - the number of elected deputies in the Polish Republic to the European Parliament,
M - number of seats won by the electoral committee.

Source: Article 151 § 1, Election Code, 2011 (amended 2019)

31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?
Code
  • Campaign spending
  • Ongoing party activities
  • Research and policy initiatives
Comment

Subsidies may be used for campaign spending, ongoing party activities and research and policy initiatives (Expert Fund).

Source

1 .Assets of political parties shall accrue from membership fees, gifts, inheritance, bequests, property income and subventions and subsidies specified by acts of law.
2. A political party’s assets may only be used for purposes in line with its constitution or for charitable purposes.
Source: Article 24.1-2, Law on Political Parties,1997 (consolidated text 2018)

3. A political party which is in receipt of the subsidy shall remit between 5% and 15% of the subsidy to the Expert Fund.
4. Funds accumulated in the Expert Fund may be used to finance legal, political, sociological and  socio-economic  expert  opinions  and  to  finance  publishing  and  educational  activities relating to a political party’s business envisaged by its constitution.
Source: Article 30.3-4, Law on Political Parties,1997 (consolidated text 2018)

32. Are there provisions for free or subsidized access to media for political parties?
Code
Yes
Comment

There are no provisions for free or subsidized access to media for political parties outside of elections campaigns period.

According to the Electoral Code election campaigns are conducted exclusively by the electoral committees, and not political parties.

In the period from 15 days before the election day to the end of the election campaign, election committees whose candidates have been registered have the right to broadcast election programs free of charge in the programs of public radio and television broadcasters.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 In the period from 15 days before the election day to the end of the election campaign, election committees whose candidates have been registered have the right to broadcast election programs free of charge in the programs of public radio and television broadcasters at the expense of those broadcasters.
Source: Article 117 § 1, Election Code, 2011 (amended 2019)

33. What criteria determine allocation for free or subsidized access to media for political parties?
Code
  • Equal
  • Number of candidates
Comment

For parliamentary elections time allocated for broadcasting election programs in nationwide public media is divided equally among the electoral committees that have registered their lists of candidates in at least half of the constituencies. In regional public media, time is divided among authorized election committees in proportion to the number of lists of candidates registered by them. Similar rules apply to other types of elections.

Source

§ 1. Time allocated for broadcasting election programs referred to in art. 252 § 2 item 1, is divided equally among the electoral committees on the basis of information from the National Electoral Commission on electoral committees that have registered their lists of candidates in at least half of the constituencies.
§ 2. Time allocated to broadcasting election programs referred to in art. 252 § 2 point 2, is divided among authorized election committees in proportion to the number of candidates registered by them, on the basis of information from constituency electoral commissions, relevant for the area covered by the regional program, about registered lists of candidates.
Source: Article 253 § 1-2, Election Code, 2011 (amended 2019)

34. Are there provisions for free or subsidized access to media for candidates?
Code
Yes
Comment

According to the Electoral Code election campaigns for candidates are conducted exclusively by the electoral committees, and not individual candidates.

In the period from 15 days before the election day to the end of the election campaign, election committees whose candidates have been registered have the right to broadcast election programs free of charge in the programs of public radio and television broadcasters at the expense of those broadcasters

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1 In the period from 15 days before the election day to the end of the election campaign, election committees whose candidates have been registered have the right to broadcast election programs free of charge in the programs of public radio and television broadcasters at the expense of those broadcasters.
Source: Article 117 § 1, Election Code, 2011 (amended 2019)

35. Are there provisions for any other form of indirect public funding?
Code
Yes
Comment

During the election campaign, local government authorities provide free places for placement of election committees’ posters.

Source

Art. 114 The mayor immediately after the start of the election campaign will provide in the municipal area an adequate number of sites for free placement of official election notices and posters of all election committees and give a list of these places to the public in the customary manner and in the Public Information Bulletin.
Source: Article 114, Election Code, 2011 (amended 2019)

36. Is the provision of direct public funding to political parties tied to gender equality among candidates?
Code
No
Source

§ 3. On the list of candidates:
1) the number of candidates - women may not be less than 35% of the number of all candidates on the list;
2) the number of candidates - men may not be less than 35% of the number of all candidates on the list.
Source: Article 211 § 3, Election Code, 2011 (amended 2019)

§ 3. On the list referred to in § 2 point 2:
1) the number of candidates - women may not be less than 35% of the number of all candidates on the list;
2) the number of candidates - men may not be less than 35% of the number of all candidates on the list.
Source: Article 425 § 3, Election Code, 2011 (amended 2019)

§ 2. In the event of submitting a list containing 3 candidates:
1) number of candidates - women,
2) number of candidates - men
- must not be less than 1.
Source: Article 457 § 2, Election Code, 2011 (amended 2019)

37. Are there provisions for other financial advantages to encourage gender equality in political parties?
Code
No
Comment

There are no provisions for other financial advantages to encourage gender equality in political parties.

Source

Election Code, 2011 (amended 2019)

Law on Political Parties,1997 (consolidated text 2018)

Question Value
38. Is there a ban on vote buying?
Code
Yes
Comment

Vote buying is sanctioned, provisions are provided by the Criminal Law

Source

§ 1. Who, being entitled to vote, accepts a financial or personal advantage or requests such a benefit for voting in a specific manner, is punishable by imprisonment from 3 months to 5 years.
§ 2. The same punishment shall be imposed on anyone who grants financial gain or personal to a person entitled to vote to induce.
Source: Article 250a § 1-2, Criminal Code, 1997 (amended 2019)

39. Are there limits on the amount a political party can spend?
Code
No
Comment

There are no limits on the amount a political party can spend outside of an election campaign period.

During the election campaign, a political party may not conduct electoral agitation.

Source

§ 2. From the day on which the relevant electoral authority accepts the notification referred to in art. 86 § 2 or art. 87 § 5, until the election day, a political party that has itself formed an electoral committee or is part of an electoral coalition may not conduct and finance electoral agitation for the dissemination of the political party's program objectives.
Source: Article 141 § 2, Election Code, 2011 (amended 2019)

40. If there are limits on the amount a political party can spend, what is the limit?
Code
Not applicable
41. Are there limits on the amount a candidate can spend?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates.

There are limits for each type of elections on the amount election committee can spend

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. Election committees may only spend on electoral agitation the amounts limited by the limits set forth in the specific provisions of the Code.
Source: Article 135 § 1, Election Code, 2011 (amended 2019)

42. If there are limits on the amount a candidate can spend, what is the limit?
Code
PLN 32 million (EUR 7.5 million) for parliamentary elections in 2019. PLN 19 million (EUR 4.4 million) for presidential election in 2020. PLN 19 million (EUR 4.4 million) for European Parliament elections in 2019.
Comment

There are separate limits for each type of elections on the amount election committee can spend.

The expenditure limit in elections to the Sejm of the Republic of Poland is calculated by multiplying the number of voters in the country included in voter registers  by PLN 0.87 (regularly indexed value,, PLN 0.87 in 2019) and the total number of deputies elected in all constituencies in which the committee registered the lists of candidates, and then dividing the result obtained by the number 460.

The expenditure limit for elections to the Senate of the Republic of Poland is calculated on the basis of art. 259 § 1 of the Electoral Code by multiplying the number of voters in the country included in the voter registers by PLN 0.19 (regularly indexed value, PLN 0.19 in 2019) and by the number of constituencies in which the committee registered candidates for senators, and then dividing the result by 100.

The expenditure limit for the election committee, which has submitted both candidates to the Sejm and the Senate, is calculated by adding up the limits set for elections to each of these bodies. In the elections to the Sejm and Senate in 2019, the maximum possible spending limit was nearly PLN 32 million (about EUR 7.5 million).

In the presidential election, the spending limit is set for each election committee by multiplying the number of voters in the country listed in the electoral register by PLN 0.64. The expenditure limit on the election campaign in the election of the President of the Republic of Poland planned for 2020 is about PLN 19 million (EUR 4.4 million).

The expenditure limit for elections to the European Parliament is calculated by multiplying the amount of PLN 0.64 by the number of voters in the country included in the registers of voters in constituencies in which the committee has registered lists of candidates. In the elections to the European Parliament in 2019, the maximum possible spending limit was about PLN 19 million (EUR 4.4 million).

Source

§ 1. In elections to the Sejm, election committees may only spend amounts limited by quotas for election agitation, set as follows:
1) the limit is set at PLN 0.82 per each voter in the country included in the register of voters;
2) the expenditure limit for a given committee is calculated according to the formula:
L = (w × k × m) / 460,
where individual symbols mean:
L - spending limit,
w - the number of voters in the country included in the voter registers,
k - the amount for each voter in the country included in the register of voters referred to in item 1,
m - the total number of deputies elected in all constituencies in which the committee registered the lists of candidates.
Source: Article 199 § 1, Election Code, 2011 (amended 2019)

§ 1. The minister competent for public finance, by regulation, shall increase the amount referred to in art. 199 § 1 item 1, in the case of an increase in the total consumer price index of over 5%, to the extent corresponding to an increase in these prices.
Source: Article 200 § 1, Election Code, 2011 (amended 2019)

§ 1. In elections to the Senate, election committees may only spend amounts limited by quotas for election agitation, set as follows:
1) the limit is determined by the amount of PLN 0.18 for each voter in the country included in the register of voters;

2) the expenditure limit for a given committee is calculated according to the formula:
L = (w × k × s) / 100,
where individual symbols mean:
L - spending limit,
w - the number of voters in the country included in the voter registers,
k - the amount for each voter in the country included in the register of voters referred to in item 1,
s - the number of constituencies in which the committee registered candidates for senators.
§ 2. The provisions of art. 199 § 2 and art. 200 shall apply accordingly.
Source: Article 259, Election Code, 2011 (amended 2019)

§ 1. Election committees may only spend on the election campaign limited amounts, the amount of which is determined by the amount of PLN 0.60 per each voter in the country included in the register of voters.
§ 3. The minister competent for public finance, by regulation, shall increase the amount referred to in § 1 in the event of an increase in the total consumer price index by over 5%, to the extent corresponding to the increase in these prices.
Source: Article 327, § 1, § 3, Election Code, 2011 (amended 2019)

§ 1. In elections to the European Parliament, election committees may only spend on electoral agitation amounts limited by limits set as follows:
1) the amount of the limit is set at PLN 0.60 per each voter in the country included in the register of voters;
2) the expenditure limit for a given committee is calculated according to the formula:
L = w × k,
where individual symbols mean:
L - spending limit,
w - the number of voters in the country included in the registers of voters in the constituencies in which the committee registered the lists of candidates,
k - the amount for each voter in the country included in the register of voters referred to in item 1.
§ 3. The minister competent for public finances, by way of a regulation, will increase the amount referred to in § 1 item 1 in the case of an increase in the total consumer price index by more than 5%, to the extent corresponding to the increase in these prices.
Source: Article 337 § 1, § 3, Election Code, 2011 (amended 2019)

43. Are there limits on the amount that third parties can spend on election campaign activities?
Code
Yes, third parties banned from campaign spending
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees.

At the same time, the Electoral Code enables electoral agitation to be conducted not only by election committees, but also by voters. The Electoral Code does not contain provisions governing the financing of electoral agitation conducted by voters.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. Election agitation may be conducted by any election committee and each voter, including collecting signatures supporting candidates' applications after obtaining the written consent of the electoral representative.
Source: Article 106 § 1, Election Code, 2011 (amended 2019)

The Election Code requires that all campaigns are financed through electoral committees. [...]
The Election Code permits campaigning to be conducted by any electoral committee and any voter, and prohibits campaigning by other entities without the consent of the electoral committee. However, a sanction for third party campaigning without the consent of the contestant was repealed in 2018, resulting in unclear regulation on the legality and consequences of such campaigning by legal entities and consequent reporting
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

44. Are there limits on traditional media advertising spending in relation to election campaigns?
Code
Yes, for candidates
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates.

The limit on advertising spending (without distinguishing between traditional and online media) in relation to election campaigns is 80% of the expenditure limit for a given election committee. In the case of parliamentary elections in 2019, the limit on traditional media advertising spending was PLN 25.6 million (EUR 6 million).

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. Election committees may only spend on electoral agitation the amounts limited by the limits set forth in the specific provisions of the Code.
Source: Article 135 § 1, Election Code, 2011 (amended 2019)

Expenses of the election committee on electoral agitation conducted in the forms and on the principles appropriate for advertising, including in the press within the meaning of the Act of 26 January 1984 - Press Law, may not exceed 80% of the limit referred to in art. 135.
Source: Article 136, Election Code, 2011 (amended 2019)

45. Are there limits on online media advertising spending in relation to election campaigns?
Code
Yes, for candidates
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates.

The limit on advertising spending (without distinguishing between traditional and online media) in relation to election campaigns is 80% of the expenditure limit for a given election committee. In the case of parliamentary elections in 2019, the limit on traditional media advertising spending was PLN 25.6 million (EUR 6 million).

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. Election committees may only spend on electoral agitation the amounts limited by the limits set forth in the specific provisions of the Code.
Source: Article 135 § 1, Election Code, 2011 (amended 2019)

Expenses of the election committee on electoral agitation conducted in the forms and on the principles appropriate for advertising, including in the press within the meaning of the Act of 26 January 1984 - Press Law, may not exceed 80% of the limit referred to in art. 135.
Source: Article 136, Election Code, 2011 (amended 2019)

46. Do any other restrictions on online media advertisement (beyond limits) exist?
Code
No
Source

Election Code, 2011 (amended 2019)

Question Value
47. Do political parties have to report regularly on their finances?
Code
Yes
Comment

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an annual financial information about the subsidy received and the expenses incurred from it.

Source

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

1. Political  parties  shall  prepare  an  annual  financial  statement  of  the  received  subsidy  and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political  parties  shall  submit  the  statement  for  the  calendar  year  to  the  State  Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)

48. Do political parties have to report on their election campaign finances?
Code
Yes
Comment

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

Source

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

49. Do candidates have to report on their election campaign finances?
Code
Yes
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees, and not individual candidates.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

50. Do third parties have to report on election campaign finances?
Code
Third parties are banned from participating in campaigns
Comment

According to the Electoral Code election campaigns are financed exclusively through the electoral committees.

Source

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

The Election Code requires that all campaigns are financed through electoral committees. [...]
The Election Code permits campaigning to be conducted by any electoral committee and any voter, and prohibits campaigning by other entities without the consent of the electoral committee. However, a sanction for third party campaigning without the consent of the contestant was repealed in 2018, resulting in unclear regulation on the legality and consequences of such campaigning by legal entities and consequent reporting
OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

51. Is information in reports from political parties and/or candidates to be made public?
Code
Yes
Comment

Political party reports are published by the National Electoral Commission within 14 days of their submission.

Reports of nationwide electoral committees are published by the National Electoral Commission within 30 days of their submission.

Source

5. The National Electoral Commission announces the information in the Official Gazette of the Republic of Poland 'Monitor Polski' within 14 days of submitting it to the National Electoral Commission.
Source: Article 34, 5, Law on Political Parties,1997 (consolidated text 2018)

§ 1. In elections to the Sejm and the Senate, elections to the European Parliament and elections to the President of the Republic, the National Electoral Commission shall make publicly available in the Public Information Bulletin the financial report of the election committee within 30 days of its submission.

§ 2. The financial statements referred to in § 1 shall be announced by the National Electoral Commission in the Official Journal of the Republic of Poland 'Monitor Polski' after the deadline referred to in § 1.

§ 3. The financial reports submitted to the electoral commissioner are made available by him at the request of interested entities. The election commissioner shall make public, in the form of a message in a daily newspaper of at least voivodship coverage, information about the place, time and manner of making them available for inspection.
Source: Article 143 § 1-3, Election Code, 2011 (amended 2019

52. Must reports from political parties and/or candidates reveal the identity of donors?
Code
Yes
Comment

The requirement to include information about donors in the report (name, surname, place of residence, amount of payment) results from the templates of the reports for political parties and electoral committees , specified by the Minister of Finance.

Source

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
2. The minister competent for public finance, after consulting the National Electoral Commission, shall, by regulation, specify the template for the report, together with the necessary explanations as to how it was prepared, and the list of attached documents. The template should specify, in particular, the manner of separately settling the funds of the Political Party's Electoral Fund.
Source: Article 38.1-2, Law on Political Parties,1997 (consolidated text 2018)

Regulation of the Minister of Finance of February 18, 2003 on the report on the sources of obtaining financial resources

§ 1 Election committees shall have the right to nominate candidates for election. Electoral committees also perform other election activities, in particular, based on the principle of exclusivity, conduct campaigns for candidates
Source: Article 84 § 1, Election Code, 2011 (amended 2019)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
§ 7. The minister competent for public finance, after consulting the National Electoral Commission, shall define, by way of a regulation, the model financial statement and the detailed scope of information contained therein, as well as a list of the types of documents to be attached to the report so that they enable verification information given in the report.
Source: Article 142 § 1, § 7  Election Code, 2011 (amended 2019)

Regulation of the Minister of Finance of 19 September 2011 on the financial statements of the election committee

53. Must reports from political parties and/or candidates include information on itemized income?
Code
Yes
Comment

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections.

Source

The requirement to include itemized income in the report results also from the templates of the reports for political parties and electoral committees , specified by the Minister of Finance.

Source: Regulation of the Minister of Finance of February 18, 2003 on the report on the sources of obtaining financial resources

A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
§ 7. The minister competent for public finance, after consulting the National Electoral Commission, shall define, by way of a regulation, the model financial statement and the detailed scope of information contained therein, as well as a list of the types of documents to be attached to the report so that they enable verification information given in the report.
Source: Article 142 § 1, § 7  Election Code, 2011 (amended 2019)

Source: Regulation of the Minister of Finance of 19 September 2011 on the financial statements of the election committee

54. Must reports from political parties and/or candidates include information on itemized spending?
Code
Yes
Comment

Political policies are not required to disclose all expenses. In accordance with the Law on Political Parties, all political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred only from the Electoral Fund in the previous calendar year.

Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an additional annual financial information about the subsidy received and the expenses incurred from it.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections.

Source

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

1. Political  parties  shall  prepare  an  annual  financial  statement  of  the  received  subsidy  and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political  parties  shall  submit  the  statement  for  the  calendar  year  to  the  State  Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

55. Which institution(s) receives financial reports from political parties and/or candidates?
Code
EMB
Comment

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an annual financial information about the subsidy received and the expenses incurred from it.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections.

Source

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

1. Political  parties  shall  prepare  an  annual  financial  statement  of  the  received  subsidy  and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political  parties  shall  submit  the  statement  for  the  calendar  year  to  the  State  Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
Code
EMB
Comment

All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.

Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an annual financial information about the subsidy received and the expenses incurred from it.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections.

The National Electoral Commission has 6 months from submitting the report to accept or reject the financial statements of a political party or election committee.

Source

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

1. The National Electoral Commission within 6 months of submitting the report:
1) accepts the report without reservations;
2) adopts a report indicating deficiencies;
3) rejects the report.
Source: Article 38a.1, Law on Political Parties,1997 (consolidated text 2018)

1. Political  parties  shall  prepare  an  annual  financial  statement  of  the  received  subsidy  and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political  parties  shall  submit  the  statement  for  the  calendar  year  to  the  State  Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)

1. The National Electoral Commission within 6 months of submitting information:
1) accepts information without reservation;
2) accepts information indicating deficiencies;
3) rejects the information.
Source: Article 34a.1, Law on Political Parties,1997 (consolidated text 2018)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

Art. 144. § 1. The electoral authority to which the financial statement has been submitted, within 6 months from the date of submission of the financial statement:
1) accepts the report without reservations;
2) adopts the report, pointing to its shortcomings,
3) rejects the report if it finds: [...]
Source: Article 144 § 1, Election Code, 2011 (amended 2019)

57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?
Code
Refer for investigation Request additional information from potential violator Request additional information from others
Source

2. In the event of doubts as to the correctness or reliability of information, the National Electoral Commission may request a given political party to remove defects in information or to provide explanations within a specified period.
3. The National Electoral Commission, when examining information, may commission expert opinions or opinions.
4. Public administration bodies shall provide the National Electoral Commission, at its request, with assistance necessary in the examination of information.
4a. Control, audit and inspection bodies, operating in government administration and local government, cooperate with the National Electoral Commission and are obliged to make available to the National Electoral Commission, at its request, the results of control proceedings conducted by these authorities.
Source: Article 34a.2-4a, Law on Political Parties,1997 (consolidated text 2018)

§ 3. If there are doubts as to the correctness of the financial statements, the competent electoral authority shall summon the election committee to remove defects in the report or provide explanations within a specified period.
§ 4. The electoral authority, when examining the financial statements, may commission expert opinions or opinions.
§ 5. Public administration bodies provide the National Electoral Commission or electoral commissioners, at their request, with the assistance necessary in auditing the financial statements.
§ 6. Control, search and inspection bodies operating in government administration and local government cooperate with the National Electoral Commission and electoral commissioners and are obliged to make available to the National Electoral Commission and electoral commissioners, at their request, the results of control proceedings conducted by these authorities.
Source: Article 144 § 3-6, Election Code, 2011 (amended 2019)

58. What sanctions are provided for political finance infractions?
Code
  • Fines
  • Prison
  • Forfeiture
  • Loss of public funding
  • Deregistration of party
Comment

The most painful sanction is the loss of public funding by a political party for 3 years if its financial statements were rejected by the National Election Committee. If a financial party does not submit a financial report, it may be unregistered.

Several provisions of the Law on Political Parties and the Election  Code contain sanctions, below are some examples.

Source

1. If a political party fails to submit a report within the time limit specified in Art. 38 section 1 The National Electoral Commission submits to the Court a request to remove this party's entry from the register.
Source: Article 38c.1, Law on Political Parties,1997 (consolidated text 2018)

If the National Electoral Commission rejects the report or - in the event of a complaint against the decision to reject the report - if the complaint is dismissed by the Supreme Court, the political party loses the right to receive a subsidy in the next 3 years in which it is entitled to receive it. This deadline is counted from the beginning of the quarter following the quarter in which the report was rejected, and in the event of a complaint against a decision rejecting the report, this period is counted from the beginning of the quarter following the quarter in which the complaint was dismissed by the Supreme Court.
Source: Article 38d, Law on Political Parties,1997 (consolidated text 2018)

1. Financial benefits transferred to a political party or Electoral Fund in violation of the provisions of Art. 24 paragraph 3, 6 and 8, art. 25, art. 36 paragraph 1 and 3 or art. 36a are subject to forfeiture to the Treasury.
Source: Article 39a.1, Law on Political Parties,1997 (consolidated text 2018)

Whoever makes public collections against the prohibition referred to in art. 24 paragraph 6 subject to a fine.
Source: Article 49a, Law on Political Parties,1997 (consolidated text 2018)

Who does not perform or does not allow the performance of the obligation to prepare and submit the information referred to in art. 34 section 1, or provides false data in it,
is subject to a fine, the penalty of restriction of liberty or the penalty of deprivation of liberty for up to 2 years.
Source: Article 49d, Law on Political Parties,1997 (consolidated text 2018)

§ 7. If the financial statement is not submitted on time, by:
1) political party election committee - a political party is not entitled to the subsidy referred to in Art. 150 or art. 151, and the right to the subsidy referred to in art. 28 of the Act of 27 June 1997 on political parties; [...]
Source: Article 142 § 7  Election Code, 2011 (amended 2019)

1. Financial representative of the election committee, which in connection with elections does not comply with the obligation to draw up and submit to the election commissioner or the National Electoral Commission a financial report on the sources of obtaining funds and expenses incurred for election purposes or provides false data in this report
- is subject to a fine, the penalty of restriction of liberty or the penalty of deprivation of liberty for up to 2 years.
Source: Article 509 § 1  Election Code, 2011 (amended 2019)

Rejection of the report by the NEC on the basis of detected violations of campaign finance regulations leads to a decrease in state subsidies, as well as other sanctions for specific irregularities. In addition, parties whose annual financial reports are rejected are deprived of public funding for three years, regardless of the severity of the violation. As these diverse sanctions may be imposed for the same offences, the issue of their constitutionality was referred by the Supreme Court to the Constitutional Tribunal in 2016, where it remains pending. Unlike the Election Code, the Act on Political Parties provides that even minor irregularities may lead to the rejection of the annual report.

Source: OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

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