Most of the provisions of the Act of October 29, 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and some other acts, published in the Journal of Laws of November 23, 2021 under item 2105, commonly known as the Polish ,,New Deal”, will come into force on 01/01/2022. Attempting to indicate what the Polish Deal signifies for Polish lawyers, it should be assessed not only as a legislative product, but also as a tool of the fiscal policy of the state and as a specific political project. In the following article you can find important new fiscal burdens that may apply to advocates.