{"id":4992,"date":"2025-06-17T13:35:44","date_gmt":"2025-06-17T11:35:44","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=4992"},"modified":"2025-06-17T13:35:44","modified_gmt":"2025-06-17T11:35:44","slug":"jak-zamknac-spolke-w-polsce-i-uniknac-konsekwencji-podatkowych","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/","title":{"rendered":"How to close a&nbsp;company in Poland and avoid tax consequences?"},"content":{"rendered":"<p><\/p>\n<ul>\n<li><a href=\"#decision-to-liquidate\">1. Making the decision to liquidate<\/a><\/li>\n<li><a href=\"#appointing-liquidator\">2. Appointing a&nbsp;liquidator<\/a><\/li>\n<li><a href=\"#krs-registration\">3. Registration in the KRS<\/a><\/li>\n<li><a href=\"#publication\">4. Placing a&nbsp;publication<\/a><\/li>\n<li><a href=\"#notifying-creditors\">5. Notifying creditors<\/a><\/li>\n<li><a href=\"#liquidation-balance-sheet\">6. Preparing the liquidation balance sheet<\/a><\/li>\n<li><a href=\"#closing-accounts\">7. Closing accounts<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<p>Closing a&nbsp;company in Poland is a&nbsp;process that requires a&nbsp;careful approach to avoid tax consequences and other legal problems. In this article, we will look at the sequence of actions necessary to liquidate a&nbsp;company.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#1-making-the-decision-to-liquidate\" >1. Making the decision to liquidate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#2-appointing-a-liquidator\" >2. Appointing a&nbsp;liquidator<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#3-registration-in-the-national-court-register-krs\" >3. Registration in the National Court Register (KRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#4-placing-a-publication\" >4. Placing a&nbsp;publication<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#5-notifying-creditors-and-collecting-receivables\" >5. Notifying creditors and collecting receivables<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#6-preparing-the-liquidation-balance-sheet-and-financial-report\" >6. Preparing the liquidation balance sheet and financial report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#7-closing-accounts\" >7. Closing accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-company-in-poland-and-avoid-tax-consequences\/#conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"decision-to-liquidate\"><span class=\"ez-toc-section\" id=\"1-making-the-decision-to-liquidate\"><\/span>1. Making the decision to liquidate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The first step is to make the decision to liquidate the company. This can be done at a&nbsp;general meeting of shareholders or members. It is important to record this decision in the minutes, which should contain:<\/p>\n<ul>\n<li>The reasons for liquidation.<\/li>\n<li>The date the decision was made.<\/li>\n<li>The signatures of the members.<\/li>\n<\/ul>\n<h2 id=\"appointing-liquidator\"><span class=\"ez-toc-section\" id=\"2-appointing-a-liquidator\"><\/span>2. Appointing a&nbsp;liquidator<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>After the decision is made, a&nbsp;liquidator must be appointed. The liquidator can be one of the company&#8217;s members or a&nbsp;third party. Their duties include:<\/p>\n<ul>\n<li>Managing the liquidation process.<\/li>\n<li>Notifying creditors.<\/li>\n<li>Preparing the necessary documents.<\/li>\n<\/ul>\n<h2 id=\"krs-registration\"><span class=\"ez-toc-section\" id=\"3-registration-in-the-national-court-register-krs\"><\/span>3. Registration in the National Court Register (KRS)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The next step is to register the information about the liquidation in the National Court Register (Krajowy Rejestr S\u0105dowy &#8211; KRS). To do this, the following documents must be submitted:<\/p>\n<ul>\n<li>An application for liquidation.<\/li>\n<li>The minutes of the general meeting where the decision to liquidate was made.<\/li>\n<li>Documents confirming the appointment of the liquidator.<\/li>\n<\/ul>\n<p>Registration in the KRS is mandatory and must be completed within 7 days of the liquidator&#8217;s appointment.<\/p>\n<h2 id=\"publication\"><span class=\"ez-toc-section\" id=\"4-placing-a-publication\"><\/span>4. Placing a&nbsp;publication<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>After registration, a&nbsp;publication about the start of the liquidation process must be placed in the official journal &#8220;Monitor S\u0105dowy i&nbsp;Gospodarczy&#8221;. This will notify all interested parties that the company is in the process of liquidation. The publication must contain information about:<\/p>\n<ul>\n<li>The appointment of the liquidator.<\/li>\n<li>Information on the deadlines for creditors to file claims.<\/li>\n<\/ul>\n<h2 id=\"notifying-creditors\"><span class=\"ez-toc-section\" id=\"5-notifying-creditors-and-collecting-receivables\"><\/span>5. Notifying creditors and collecting receivables<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The liquidator is obliged to notify all creditors about the start of the liquidation process. This can be done by mail or by posting on the company&#8217;s website (if available). Creditors must have the opportunity to file their claims against the company. It is also important to collect receivables \u2014 this will help cover liabilities to creditors and minimize potential losses.<\/p>\n<h2 id=\"liquidation-balance-sheet\"><span class=\"ez-toc-section\" id=\"6-preparing-the-liquidation-balance-sheet-and-financial-report\"><\/span>6. Preparing the liquidation balance sheet and financial report<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>At the end of the debt collection and liability settlement process, a&nbsp;liquidation balance sheet must be prepared, which will reflect the state of the company&#8217;s assets and liabilities at the time of liquidation completion. A financial report must also be prepared, which will include:<\/p>\n<ul>\n<li>Information on income and expenses during the liquidation period.<\/li>\n<li>Details on the settlement of liabilities to creditors.<\/li>\n<\/ul>\n<p>These documents must be signed by the liquidator and submitted for review.<\/p>\n<h2 id=\"closing-accounts\"><span class=\"ez-toc-section\" id=\"7-closing-accounts\"><\/span>7. Closing accounts<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The final step is to close the company&#8217;s bank accounts. To do this, you should contact the bank to request the closure of the accounts, providing the necessary documents, such as:<\/p>\n<ul>\n<li>The liquidation balance sheet.<\/li>\n<li>The minutes of the general meeting on the dissolution of the company.<\/li>\n<\/ul>\n<p>It is important to ensure that all transactions are completed and there are no outstanding liabilities to the bank.<\/p>\n<h2 id=\"conclusion\"><span class=\"ez-toc-section\" id=\"conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Closing a&nbsp;company in Poland is a&nbsp;complex process that requires compliance with many formalities. By following this sequence of actions, you can effectively carry out the liquidation procedure and avoid negative tax consequences. It is also recommended to consult with lawyers or accountants for professional assistance at every stage of the process.<\/p>\n<p>If you would like more information or have any questions, please contact our managers for a&nbsp;prompt consultation: office@progressholding.pl<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>1. Making the decision to liquidate 2. Appointing a&nbsp;liquidator 3. Registration in the KRS 4. Placing a&nbsp;publication 5. Notifying creditors 6. Preparing the liquidation balance sheet 7. Closing accounts Conclusion Closing a&nbsp;company in Poland is a&nbsp;process that requires a&nbsp;careful approach to avoid tax consequences and other legal problems. In this article, we will look at [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=4992"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4992\/revisions"}],"predecessor-version":[{"id":4994,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/4992\/revisions\/4994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/4993"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=4992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=4992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=4992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}