https://kancelariakhm.pl/en/blog/ Insights on Polish business and corporate law. en https://kancelariakhm.pl/en/blog/establishing-a-polish-subsidiary-or-branch/ https://kancelariakhm.pl/en/blog/establishing-a-polish-subsidiary-or-branch/ Tue, 03 Nov 2026 09:00:00 +0000 How a foreign company can set up a Polish subsidiary or branch: available structures, S24 or notarial incorporation, remote signing, documents and tax. https://kancelariakhm.pl/en/blog/legal-support-for-a-polish-subsidiary-of-a-foreign-company/ https://kancelariakhm.pl/en/blog/legal-support-for-a-polish-subsidiary-of-a-foreign-company/ Sun, 07 Jun 2026 09:00:00 +0000 How we support the Polish subsidiary of a foreign company: choice of structure, key risks (CCC, transfer pricing, CRBR) and bilingual corporate work. https://kancelariakhm.pl/en/blog/general-meeting-of-members-of-an-association/ https://kancelariakhm.pl/en/blog/general-meeting-of-members-of-an-association/ Mon, 01 Jun 2026 09:00:00 +0000 How a Polish association convenes its General Meeting of Members, quorum and voting rules, and remote meetings under Article 10 of the Law on Associations. https://kancelariakhm.pl/en/blog/shareholders-agreement-voluntary-redemption-s24/ https://kancelariakhm.pl/en/blog/shareholders-agreement-voluntary-redemption-s24/ Mon, 25 May 2026 09:00:00 +0000 Why a shareholder's exit by voluntary redemption in S24 generally needs a separate agreement: instalments, price adjustment, licence, surety and enforcement. https://kancelariakhm.pl/en/blog/shareholder-exit-from-limited-liability-company-case-study/ https://kancelariakhm.pl/en/blog/shareholder-exit-from-limited-liability-company-case-study/ Mon, 18 May 2026 09:00:00 +0000 Case study of a 50/50 company: voluntary redemption out of net profit, a conditional acquisition agreement, a proxy under Article 210 CCC, a notarial deposit. https://kancelariakhm.pl/en/blog/loan-from-shareholder-who-is-a-management-board-member/ https://kancelariakhm.pl/en/blog/loan-from-shareholder-who-is-a-management-board-member/ Wed, 29 Apr 2026 09:00:00 +0000 Representation by a proxy under Article 210 § 1 CCC, documentary form, and PCC, VAT, CIT and PIT on a loan from a shareholder on the management board. https://kancelariakhm.pl/en/blog/ways-of-recapitalising-a-limited-liability-company/ https://kancelariakhm.pl/en/blog/ways-of-recapitalising-a-limited-liability-company/ Fri, 16 Jan 2026 09:00:00 +0000 Share capital increase, increase from company funds, agio and shareholder loans in a Polish limited liability company, with their PCC, CIT and VAT treatment. https://kancelariakhm.pl/en/blog/share-capital-supplementary-capital-and-reserve-capital/ https://kancelariakhm.pl/en/blog/share-capital-supplementary-capital-and-reserve-capital/ Wed, 14 Jan 2026 09:00:00 +0000 Which funds a Polish limited liability company must or may create, how they are paid in, what they are for and how the money in them may be spent. https://kancelariakhm.pl/en/blog/merger-of-capital-companies-by-acquisition/ https://kancelariakhm.pl/en/blog/merger-of-capital-companies-by-acquisition/ Wed, 07 Jan 2026 09:00:00 +0000 Merger by acquisition of Polish capital companies, step by step: merger plan, expert's opinion, notices to shareholders, resolutions, creditors, staff. https://kancelariakhm.pl/en/blog/disposal-of-50-percent-of-shares-odd-number-of-shares/ https://kancelariakhm.pl/en/blog/disposal-of-50-percent-of-shares-odd-number-of-shares/ Tue, 22 Jul 2025 09:00:00 +0000 Shareholders with 75 shares each cannot sell 37.5. Four options: a 50%+1 split, fractional parts of shares, a capital increase, or voluntary redemption. https://kancelariakhm.pl/en/blog/protecting-the-company-when-admitting-new-shareholders/ https://kancelariakhm.pl/en/blog/protecting-the-company-when-admitting-new-shareholders/ Tue, 15 Jul 2025 09:00:00 +0000 Consent clause, compulsory redemption or conditional sale: three ways a Polish limited liability company can protect itself when admitting new shareholders. https://kancelariakhm.pl/en/blog/share-capital-increase-in-a-limited-liability-company/ https://kancelariakhm.pl/en/blog/share-capital-increase-in-a-limited-liability-company/ Mon, 24 Mar 2025 09:00:00 +0000 How a Polish sp. z o.o. increases its share capital: new shares or higher nominal value, formal and informal procedure, KRS filing, PCC at 0.5%. https://kancelariakhm.pl/en/blog/e-delivery-e-doreczenia/ https://kancelariakhm.pl/en/blog/e-delivery-e-doreczenia/ Wed, 22 Jan 2025 09:00:00 +0000 Polish e-Delivery since 1 January 2025: the schedule for public bodies, professions of public trust and KRS and CEIDG entrepreneurs, and how to get an address. https://kancelariakhm.pl/en/blog/draft-act-implementing-esg-submitted-to-the-sejm/ https://kancelariakhm.pl/en/blog/draft-act-implementing-esg-submitted-to-the-sejm/ Wed, 13 Nov 2024 09:00:00 +0000 The draft amendment to the Accounting Act implementing the CSRD Directive reached the Sejm on 9 October 2024: legislative stages and main provisions. https://kancelariakhm.pl/en/blog/how-to-liquidate-a-limited-liability-company/ https://kancelariakhm.pl/en/blog/how-to-liquidate-a-limited-liability-company/ Wed, 30 Oct 2024 09:00:00 +0000 Liquidating a Polish sp. z o.o.: liquidation or bankruptcy, notarial resolution, KRS filings, creditor notice, financial statements, deletion, costs. https://kancelariakhm.pl/en/blog/who-must-file-an-esg-sustainability-report-and-when/ https://kancelariakhm.pl/en/blog/who-must-file-an-esg-sustainability-report-and-when/ Fri, 13 Sep 2024 09:00:00 +0000 Which Polish companies must report on sustainability under the draft Accounting Act amendment: legal form, size thresholds and filing deadlines. https://kancelariakhm.pl/en/blog/who-can-be-the-proxy-of-a-management-board-member/ https://kancelariakhm.pl/en/blog/who-can-be-the-proxy-of-a-management-board-member/ Thu, 29 Aug 2024 09:00:00 +0000 Can a Polish sp. z o.o. grant a management board member a power of attorney? Supreme Court case law, contracts under Article 210 CCC, the prokura. https://kancelariakhm.pl/en/blog/disposal-of-shares-in-a-limited-liability-company/ https://kancelariakhm.pl/en/blog/disposal-of-shares-in-a-limited-liability-company/ Thu, 22 Aug 2024 09:00:00 +0000 Disposal of shares in a Polish sp. z o.o.: notarially certified signatures (Article 180 CCC), consent and pre-emption rights, notice to the company, KRS filing. https://kancelariakhm.pl/en/blog/when-does-a-management-board-members-term-of-office-end/ https://kancelariakhm.pl/en/blog/when-does-a-management-board-members-term-of-office-end/ Thu, 15 Aug 2024 09:00:00 +0000 Term of office and mandate of a management board member in a Polish sp. z o.o.: the one-year rule in Article 202 CCC, expiry of the mandate, reappointment. https://kancelariakhm.pl/en/blog/prohibited-contract-clauses-and-consequences-of-using-them/ https://kancelariakhm.pl/en/blog/prohibited-contract-clauses-and-consequences-of-using-them/ Thu, 08 Aug 2024 09:00:00 +0000 Prohibited clauses in Polish consumer contracts: definition, why individual negotiation is hard to prove, legal effects and examples from UOKiK decisions.