Podział przez wydzielenie a odpowiedzialność między spółkami biorącymi w nim udział - wybrane zagadnienia
Division by separation and responsibility between the participating companies – selected issues

Summary/Abstract: This article addresses the issue of liability of companies involved in the procedure of division by separation, i.e. the company being divided, the newly formed company and the acquiring company. It discusses the responsibility of both the company being divided for the obligations assigned in the plan of division to the newly formed company and the acquiring company, and the responsibility of the newly formed company or the acquiring company for the obligations left to be settled in the company being divided. Due to the fact that this issue has changed as of March 1, 2019, this article attempts to find an answer to the aforementioned issues both in the context of the legal status existing before and after the entry into force of the Act of November 9, 2018, amending certain acts in order to introduce improvements for entrepreneurs in tax and economic law. The author of this publication also provides an answer to the question of how the liability of companies participating in the separation is handled when the it took place before March 1, 2019, but the proceedings for claims are resolved after that date.

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