Tax customs & excise /

Simple joint-stock company – new business solution

Since  1 July 2021 a possibility has been given to set up a simple joint-stock company, a new legal form which combines options available for various types of commercial companies and is at the same time provided with legal institutions unfamiliar so far.

The advantages of running a simple joint-stock company should most of all serve start-ups and for this purpose it has been introduced. This solution is based on two pillars – simplicity of company operation and flexibility for shareholders. The advantages of a simple joint-stock company include among others:

  • Minimum capital PLN 1.00 (for comparison – in the case of a joint-stock company it is PLN 100 000),
  •  Less formalised procedures referring to increasing and decreasing capital,
  • Possibility to register the company via S24,
  • Considerable freedom as regards making a preference for shares
  • Simplified procedures concerning stock trading,
  • Simplified rules of activity termination.
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