Paragraf72 is the cybersecurity law service of the Tax Fin Law firm

// NIS2 · KSC · DORA · GDPR · incidents · disputes

Cybersecurity from the legal side

NIS2, DORA and GDPR compliance, technology contracts, incident handling and disputes after cyberattacks. The Tax Fin Law team handles the legal side of your company's security, from policies and contracts to proceedings before authorities and courts in Poland.

Firm e-mail: kontakt@taxfinlaw.pl

[!] 03.10.2026 — deadline passed

Didn't apply for entry in the register because you didn't know the act covers you? The application still has to be filed after the deadline. We start by assessing whether, and in which category, the act applies to you.

quick check →
// services

Cybersecurity law, end to end

From regulatory compliance, through contracts and incidents, to disputes and criminal proceedings. The technical part is handled by your IT team or a chosen auditor; we agree the scope with them so that it meets legal requirements.

NIS2 · Polish KSC act

NIS2 and the new KSC

From assessing whether the act applies to you to audit readiness.

  • classification: essential, important or out of scope
  • register application, also after the deadline
  • policies, risk management, business continuity
  • preparation for audits and inspections
GDPR

Personal data protection

Compliance, documentation and dealings with UODO, the Polish data protection authority.

  • compliance audit and impact assessment (DPIA)
  • records, policies, authorisations
  • data processing agreements
  • complaints, inspections and proceedings before UODO
DORA · CRA · AI Act

Sector and product regulation

For finance, software and hardware makers, and AI providers.

  • DORA: ICT risk and supplier contracts in the financial sector
  • Cyber Resilience Act: vulnerability reporting from 11.09.2026, full obligations from 11.12.2027
  • AI Act: system classification and provider obligations
supply chain

Technology contracts

NIS2 and DORA require supplier risk management. That is a job for contracts.

  • IT, cloud, SaaS, outsourcing
  • SLAs, liability, caps, insurance
  • supplier's duty to report incidents
  • audit rights and exit from the contract
Art. 23 NIS2 · Art. 33–34 GDPR

Incident and crisis

When an attack, leak or ransomware hits.

  • incident classification and reporting deadlines
  • notifications to CSIRT and the President of UODO
  • notifying individuals and communications
  • ransomware: legal risks, including sanctions, when ransom is demanded
Criminal Code · Civil Code · disputes

Cybercrime and disputes

After an attack, a fast legal response matters.

  • CEO fraud and bank account swaps
  • crime reports, representing the injured party
  • disputes with banks over unauthorised transactions
  • claims against suppliers and perpetrators
Art. 20 NIS2 · Commercial Companies Code

Board, governance, insurance

Responsibility for cybersecurity rests with the board.

  • board resolutions, oversight and training
  • allocating responsibility within a group of companies
  • cyber and D&O insurance, disputes with insurers
  • due diligence in transactions
Labour Code · trade secrets

Employees and confidential information

Most leaks start inside the company.

  • lawful employee monitoring
  • internal rules, BYOD, remote work
  • protecting trade secrets
  • handling a leak caused by an employee

// who we serve

NIS2 · KSC

Essential and important entities

Energy, transport, health, water, digital infrastructure, manufacturing and other sectors covered by the act.

DORA

Financial institutions

Financial sector firms and their ICT service providers.

CRA · AI Act

Technology makers

Makers of software, devices and AI systems sold in the EU.

no compliance department

Owner-managed companies

Mid-sized firms where the board itself is responsible for security.

// incident clock

You have 72 hours. They run from detection.

Reporting deadlines under the NIS2 Directive and the GDPR. They run from the moment you become aware of a significant incident or a personal data breach.

00h

Detection

Securing evidence and logs, establishing the scope, deciding whether the incident is significant. This is the best moment to contact a lawyer.

internal procedure
24h

Early warning

First notification to the competent CSIRT, stating whether the incident may have been caused by unlawful action.

Art. 23(4)(a) NIS2
72h

Incident notification

A fuller notification to the CSIRT. If personal data is affected, a notification to the President of UODO within the same deadline.

Art. 23(4)(b) NIS2 · Art. 33 GDPR
+1 mo

Final report

Description of the incident, root cause, measures applied and cross-border impact.

Art. 23(4)(d) NIS2

Where a breach is likely to result in a high risk to individuals, they must also be informed without undue delay (Art. 34 GDPR). The Polish KSC act designates the competent CSIRT and the form of notification. We establish this together in the first hours.

Write to: kontakt@taxfinlaw.pl
// what's at stake

What non-compliance can cost

NIS2 shifts responsibility for cybersecurity from the IT department to the board.

EUR 10m

or 2% of worldwide turnover

Maximum fine level for essential entities under the directive. For important entities: EUR 7m or 1.4% of turnover. In Poland, fines may be imposed two years after the act enters into force.

Art. 34 NIS2
The board

is personally accountable

Management bodies approve risk management measures, oversee their implementation and must undergo training.

Art. 20 NIS2
Suppliers

are checked too

An entity covered by the act assesses the security of its suppliers. Companies outside the act will receive these requirements in contracts from their clients.

Art. 21(2)(d) NIS2
// quick check

Does NIS2 apply to your company?

Three questions, instant result. The check gives an indication, not a legal classification. A final assessment requires analysing your business and group structure.

1/3Which sector do you operate in?
2/3Does the company employ at least 50 people or have annual turnover above EUR 10m?
3/3Do you supply IT services, software or support to companies in the sectors from question 1?
result: waiting for answers

Answer three questions

The result appears here as soon as you select your answers. You will see whether the act is likely to apply and what the next deadline is.

Discuss the result: kontakt@taxfinlaw.pl

Some entities are covered regardless of size, e.g. DNS service providers, domain registries, trust service providers. The authority may also designate an entity individually.

// how we work

From assessment to audit readiness

You get a quote for each stage before work begins.

Assessment

We establish whether, and in which category, the act applies, and what is already in place.

Gap map

We compare the legal requirements with your documentation and contracts. You get a prioritised task list.

Implementation

We draft policies, procedures, board resolutions and amendments to supplier contracts.

Ongoing support

Updates after legal changes, incident support and audit preparation.

// who is behind it

Daniel Borzym and the Tax Fin Law team

I am a Polish attorney-at-law (radca prawny) and the founder of Tax Fin Law. I am responsible for case strategy and client contact. Behind Paragraf72 is the firm's team, which prepares analyses, documentation, contracts and court pleadings.

I started at the Tax Administration Chamber in Warsaw, then spent years advising corporate clients. I know proceedings, inspections and how the authority thinks. That helps when a company deals with a CSIRT, the President of UODO or a supervisory authority.

Day to day I advise companies in regulated sectors: data protection, contracts with IT, cloud and AI suppliers, compliance, corporate governance. I also represent companies as injured parties in criminal proceedings.

Cybersecurity connects all these areas. Most obligations under NIS2, DORA or the GDPR are met through documents, contracts and board decisions, in other words through law.

I see most of the risk not in the server room, but in contracts, procedures and whether the board knows what to report and by when.Daniel Borzym
NIS2 / KSCGDPRDORACyber Resilience ActAI ActIT contractsincidentscybercrimecorporate governance
Tax Fin Law firm ↗
// questions

What we hear most often

Does the firm do penetration tests and technical audits?

No. We handle legal obligations, documentation, contracts and dealings with authorities. The technical part is done by your IT team or an auditor of your choice; we agree the scope with them so that it meets the requirements of the act.

The registration deadline has passed. What now?

The application for entry in the register must be filed regardless of the deadline having passed. First we confirm whether the act applies and as what type of entity, then we file the application and plan implementation before April 2027.

My company is small. Does NIS2 apply to me?

As a rule, the act covers medium-sized and large entities in the listed sectors, and size is calculated taking group links into account. There are exceptions, e.g. DNS or trust service providers. Even outside the act, NIS2 requirements may reach you through contracts with clients who are covered.

Our company paid money to a swapped bank account. What should we do?

Act immediately: notify your bank and the recipient's bank asking them to freeze the funds, secure the correspondence and report the crime. In parallel we assess claims against the bank, the counterparty and the insurer. The chances of recovering the funds shrink with every hour.

What should we do in the first hours after an attack?

Don't shut systems down without consulting IT, secure logs and communications, record the time of detection and contact a lawyer. The 24- and 72-hour reporting deadlines run from that moment.

How much does NIS2 implementation cost?

It depends on the size of the company, the number of companies in the group and the state of the documentation. We provide a quote after the first conversation and assessment, before work begins.

// contact

Let's talk about your company

The first conversation is for assessing the situation and agreeing the scope. In case of an incident, write straight away with a short description.

e-mailkontakt@taxfinlaw.pl
phone

507 954 406

office

ul. Solec 38, Warsaw

registered office

Tax Fin Law Kancelaria Radcy Prawnego Daniel Borzym
ul. Malborska 16F lok. 24, 03-286 Warszawa
Tax ID (NIP) 5691838055