Shares or business, due diligence, UOKiK clearance and closing.

Introduction
A Polish company can be bought through a purchase of shares or through a purchase of the business (assets). The choice affects taxes, the assumption of liabilities and formalities.

How it works
- NDA and letter of intent
- legal, tax and financial due diligence
- sale agreement (SPA or APA) with seller warranties
- UOKiK filings and foreign investment screening, where required
- closing, payment and changes in the KRS
Why it matters and what is important
Risks identified in the review are reflected in the price, escrow or closing conditions. A well-drafted agreement protects the buyer against unknown liabilities.
Related services
Related information
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
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