Partnerships: general, professional, limited and limited joint-stock partnerships. Capital companies: sp. z o.o., simple joint-stock company (PSA), joint-stock company.
Commercial Companies Code
Formation, operation, mergers and liquidation of commercial companies.
- Summary
- KSH
- Adopted
- 15 September 2000
- Original publication
- Dz.U. 2000 nr 94 poz. 1037
- Summary up to date as of
- October 2026
Key rules
The Commercial Companies Code in brief
Sp. z o.o.: minimum share capital PLN 5,000, shareholders are not liable for the company’s debts.
S.A.: minimum capital PLN 100,000; PSA: share capital from PLN 1.
Members of the management board of a sp. z o.o. are liable for its debts if enforcement against the company proves ineffective (Art. 299 KSH).
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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