Abstract
The article discussesthe implementation of EU Directive 2016/943 on the protection of undisclosed know-how and business information (trade secrets). Due to the shape of this implementation there was an important structural doubt regarding the entities that may be „owners” of trade secrets. The Polish Unfair Competition Act provides that only the undertakingswithin the meaning of theAct may be entitled to trade secrets. This gives rise to a question whether the Polish regulation does not limit the groupof entities entitled to trade secrets in a manner inconsistent with the provisions of the Directive. This article is aimed at answering this question.