Limited Liability Company

Established for the purpose of conducting a business and any other purpose allowed by law.

May be established by one or more individuals or legal persons. However, it may not be established solely by another single-member limited liability company.

Minimum capital
5000 PLN

Legal personality
A limited liability company is a legal entity.

Company liability
The Company is liable for its debts and obligations with its whole property without any limitations.

Partner liability
The shareholders are not liable for the company’s obligations, they bear a risk up to the value of shares contributed.

CIT Declaration - Corporate Income Tax

Established process
Step-by-step instructions set out below.

Additional requirements for foreign investors

Organs of a company
Superior authority of a company is Shareholders Meeting. Company is represented by a Management Board (consisting at least of one person) according to principles laid down in a company deed or a company charter. In limited liability company a Supervisory Board may be optionally appointed. A company may be represented by a proxy