Transformation of a Sole Proprietorship Into a Limited Liability Company Cover Image

Przekształcenie jednoosobowej działalności gospodarczej w spółkę z ograniczoną odpowiedzialnością
Transformation of a Sole Proprietorship Into a Limited Liability Company

Author(s): Agnieszka Jaworska
Subject(s): Law, Constitution, Jurisprudence, Labour and Social Security Law
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: transformation; limited liability company; sole proprietorship; self-employment

Summary/Abstract: The introduction of the provisions of the Polish Order (“Polski Ład”) raised numerous doubts among persons conducting business activity. The regulations resulted in many entrepreneurs deciding to cease their business activity or to transform their so-far sole proprietorship into other forms of business in order to avoid unfavourable taxation. Among those who decided to transform their business, the decision to transform into a limited liability company prevailed. In this article I would like to discuss the reasons for and procedure of transforming a sole trader into a limited liability company.

  • Issue Year: 2022
  • Issue No: 101
  • Page Range: 287-296
  • Page Count: 10
  • Language: Polish
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