Start a business
Prowadzenia działalności gospodarczej w Polsce, w zależności od wyboru jej rodzaju, regulują następujące akty prawne:
- Ustawa z dnia 15 września 2000 r. Kodeks spółek handlowych
- Ustawa z dnia 23 kwietnia 1964 r. Kodeks Cywilny
- Ustawy z dnia 2 lipca 2004 r. o swobodzie działalności gospodarczej
| FORM OF ACTIVITY |
Limited liability company |
Joint-stock company |
Limited partnership |
Limited partnership |
| Agreement | in the form of a notarial deed | in the form of a notarial deed | in the form of a notarial deed | in the form of a notarial deed |
| Share capital | minimum PLN 5,000 | minimum PLN 100,000 | no requirements for a minimum contribution | minimum PLN 50,000 |
| Share value | minimum 50 PLN | minimum 1 penny | minimum 1 penny | minimum 1 penny |
| Contribution | monetary and non-monetary | monetary and non-monetary | financial, non-monetary, work | monetary and non-monetary |
| Board of directors | optionally, obligatory when the capital exceeds PLN 500,000 and 25 partners | mandatory | lack | optionally, obligatory when the number of shareholders exceeds 25 people |
| Company authorities | Shareholders' meeting | General Meeting | partner, limited partner if appointed as a proxy | partner, shareholder if appointed as a proxy |
| Representation | Management | Management | Management | |
| Taxation | CIT, VAT, PCC, property tax | CIT, VAT, PCC, property tax | no double taxation - the company's income and tax deductible expenses are only declared by its partners, but the company must pay other VAT, PCC, and property taxes | no double taxation - the company's income and tax deductible expenses are only declared by its partners (with the shareholder only when the dividend is paid), but the company must pay other VAT, PCC, property taxes |
| Bookkeeping | accounting books | accounting books | accounting books | accounting books |
To run a business, you must register it.
Its legal form determines where it should be entered.