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Krótkie omówienie prostej spółki akcyjnej

100%

Celichowski M.

Rejent

2020

issue 8 (352)

31-56

A simple joint-stock company (prosta spółka akcyjna) is a new kind of entity in the Polish law. The regulations establishing the new company come into force on 1 March 2021. The new regulations introduce not only a new company but also a new kind of company. It does not, in any way, resemble any type of company existing in Poland. The Polish law draws a distinction between companies (spółka z ograniczoną odpowiedzialnością and spółka akcyjna) and partnerships (spółka jawna, spółka partnerska, spółka komandytowa and spółka komandytowo-akcyjna). A simple joint-stock company formally falls into the company category, but a lot of its regulations originate from partnerships. A company has an obligatory capital (equity capital), divided into shares, at a level that provides creditors with a minimum level of security. A simple joint-stock company does not have such capital. Even though it does possess an obligatory capital (kapitał akcyjny, literally equity capital), its minimal level is fixed at 1 zloty, and it has nothing to do with the shares owned by shareholders. The shares are issued for any contribution, even for the obligation to work for the company, as in the case of partnerships. Moreover, a simple joint-stock company introduces to the Polish law the board of directors (rada dyrektorów), a monistic corporate body that has not existed in Poland before.

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1 Rejent

1 Celichowski M.

1 2020

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Krótkie omówienie prostej spółki akcyjnej