Joint-Stock Company

Established for the purpose of operating business on a large scale. Capital may be obtained through issuance of shares.

May be established by one or more persons; exception: it may not be established solely by a single-member limited liability company.

Minimum capital
100,000 PLN

Legal personality
A joint-stock company is a legal entity.

Company liability
The Company is liable for its debts and obligations with its whole property without any limitations. The shareholders are not liable for the company’s obligations, they bear a risk up to the value of shares taken up.

CIT Declaration - Corporate Income Tax

Establishment process
In the same manner as a limited liability Company (click for details). However, due to the complexity of this process, you are recommended to seek legal assistance.

Additional requirements for foreign investors

Organs of a company
Superior authority of a company is General Assembly. Joint-stock company is represented by a Management Board (consisting of at least one person) according to principles laid down in company’s statute. In a joint-stock company, Supervisory Board must be obligatorily appointed. Joint-stock company may also be represented by a proxy.