POLISH CLASSIFICATION OF ACTIVITIES 2025 – CHANGES FOR ENTREPRENEURS FROM JANUARY 1, 2025
Table of Contents: 1. Why is the introduction of the new PKD necessary? 2. What does the introduction of PKD…
Another Ruling on Emission-Free Mergers Fails to Resolve Doubts
Table of Contents: What is a simplified merger? What are the tax implications of a simplified merger? What is the…
Why is it worth considering transforming a sole proprietorship (JDG) into a company?
Table of Contents: Unlimited liability of sole proprietors (JDG) Social security contributions (ZUS) and taxes Other advantages of running a…
Civil Liability of Supervisory Board Members in a Joint-Stock Company under the Commercial Companies Code
Legal Basis for Liability According to Article 483 of the Commercial Companies Code: A member of the management board, supervisory…
How does the division of a company proceed?
Table of Contents: What does the division of a company involve? What are the methods of dividing a company? How…
What benefits can result from creating a holding company involving municipal enterprises?
Table of contents: 1. The concept of a holding company 2. The essence of a holding company is reduced to…
Payment of profits from a civil partnership after transformation into a limited liability company is tax-neutral
Table of contents: What are undistributed profits of a civil partnership? Are distributions from the partnership after transformation subject to…
Who cannot serve on the supervisory boards of municipal companies?
Table of contents: Who is covered by the prohibition? When does the prohibition not apply? How many companies can one…
In January and February, managers in municipal companies earned significantly more
Table of contents: What provisions justify higher remuneration in January and February 2024? When does the salary remain at the…
The merger of companies without an increase in the share capital
Amendment to the Commercial Companies Code, which came into effect on September 15, 2023, expanded the scenarios in which the…
