Remuneration: the question of client’s liability towards the subcontractor is not entirely clear.

Using the phrase “security deposit” is not enough to consider that we are dealing with a security deposit agreement.

Within the construction process, clients (employers) and contractors are jointly and severally liable for the remuneration payable to the subcontractor. In this framework, is the investor liable for the reimbursement of security deposits which the contractor sets off against said remuneration? The answer is not that simple.

The full text of the article by legal counsel and SENDERO Tax & Legal Partner Anna Wieczorek is available in the online version of Rzeczpospolita, the Dobra Firma weekly, and here.