10 articles
Running a Polish subsidiary
Your Polish company is set up and trading. Running it from the group side is a rhythm of its own: the annual corporate cycle and its filings, the decisions that belong to the board and to the shareholders, moving money inside the group, and staying on the right side of Polish compliance.
The articles below take those questions one at a time - dividends and intra-group funding, board and shareholder decisions, and the duties that come with running a Polish company. Each one stands on its own, so you can forward a single link.
Money inside the group
Dividends, additional contributions, capital changes and intra-group loans - moving cash and capital between a Polish subsidiary and the group.
Dividends from a Polish sp. z o.o.: what you can pay, and when
What a Polish sp. z o.o. can distribute as a dividend, the resolution and timing that unlock it, and the withholding tax on a payment to a foreign parent.
Funding a Polish subsidiary: additional contributions or a loan?
What Polish additional contributions (dopłaty) are, how they compare with a shareholder loan and a capital increase, and how the money gets back out.
Reducing share capital to return cash to the parent
How a Polish sp. z o.o. reduces its share capital to return cash to the parent - the resolution, the three-month creditor procedure, timing and tax.
How share redemption works in a Polish sp. z o.o. - and when to use it
Redeeming shares (umorzenie udziałów) in a Polish sp. z o.o.: three types, two ways to pay for it, and when it beats a dividend or a capital reduction.
Turning a shareholder loan into equity in a Polish company
How an intercompany loan becomes share capital in a Polish sp. z o.o.: set-off or in-kind, the tax it triggers, and the lender's consent you need first.
Intra-group loans to and from a Polish subsidiary
Lending to or from a Polish subsidiary: arm's-length terms, PCC, interest deductibility, and the shareholder-consent traps in Art. 15 and 230 KSH.
Cash pooling with a Polish subsidiary: corporate-law checkpoints
What Polish company law requires before a subsidiary joins a group cash pool - consent, capital protection - and the tax questions to settle first.
The corporate year
The annual cycle of a Polish subsidiary - from year-end through approval of the statements to the KRS filing.
Annual compliance of a Polish sp. z o.o.: a one-page calendar
The five deadlines every Polish sp. z o.o. has to meet, from year-end to the KRS filing - and the traps that catch foreign groups.
Who signs the financial statements when the board sits abroad
Who signs a Polish company's financial statements: every current board member plus the person keeping the books. For a foreign director, a QES is the realistic form.