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

 

Forms of doing business
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