{"id":5626,"date":"2025-11-23T08:00:23","date_gmt":"2025-11-23T07:00:23","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5626"},"modified":"2025-11-17T14:57:47","modified_gmt":"2025-11-17T13:57:47","slug":"jak-zamknac-spolke-z-o-o-w-polsce-w-2026-procedura-likwidacji-krok-po-kroku","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/","title":{"rendered":"How to close a&nbsp;limited liability company in Poland in 2026? Liquidation procedure step by step"},"content":{"rendered":"<p><\/p>\n<article>\n<p>Closing a&nbsp;limited liability company (Sp. z&nbsp;o.o.) in Poland in 2026 requires a&nbsp;formal liquidation process. You must pass a&nbsp;shareholders&#8217; resolution, appoint a&nbsp;liquidator, and report the opening of liquidation to the National Court Register (KRS). Next, you summon creditors in the Court and Economic Monitor, settle taxes, and submit an application to delete the company from the register.<\/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-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-does-the-liquidation-of-a-limited-liability-company-in-poland-involve-in-2026\" >What does the liquidation of a&nbsp;limited liability company in Poland involve in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#dissolution-vs-liquidation-%e2%80%93-what-is-the-difference\" >Dissolution vs. liquidation \u2013 what is the difference?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#the-primary-goal-of-company-liquidation\" >The primary goal of company liquidation<\/a><\/li><\/ul><\/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-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-are-the-legal-grounds-for-closing-a-limited-liability-company\" >What are the legal grounds for closing a&nbsp;limited liability company?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#key-regulations-you-must-know\" >Key regulations you must know<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#where-to-look-for-official-information-on-liquidation\" >Where to look for official information on liquidation?<\/a><\/li><\/ul><\/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-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#how-to-conduct-the-liquidation-of-a-limited-liability-company-step-by-step\" >How to conduct the liquidation of a&nbsp;limited liability company step by step?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-1-%e2%80%93-resolution-on-company-dissolution-and-opening-of-liquidation\" >Step 1 \u2013 resolution on company dissolution and opening of liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-2-%e2%80%93-suffix-%e2%80%9cin-liquidation%e2%80%9d-and-data-update\" >Step 2 \u2013 suffix &#8220;in liquidation&#8221; and data update<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-3-%e2%80%93-reporting-the-opening-of-liquidation-to-the-krs-via-prs\" >Step 3 \u2013 reporting the opening of liquidation to the KRS via PRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-4-%e2%80%93-announcement-of-liquidation-in-the-court-and-economic-monitor\" >Step 4 \u2013 announcement of liquidation in the Court and Economic Monitor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-5-%e2%80%93-opening-balance-sheet-of-liquidation-and-liquidation-activities\" >Step 5 \u2013 opening balance sheet of liquidation and liquidation activities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-6-%e2%80%93-distribution-of-assets-after-liquidation\" >Step 6 \u2013 distribution of assets after liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#step-7-%e2%80%93-liquidation-report-and-application-for-removal-from-krs\" >Step 7 \u2013 liquidation report and application for removal from KRS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-obligations-towards-krs-and-msig-do-you-have-during-company-liquidation\" >What obligations towards KRS and MSiG do you have during company liquidation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#reports-to-krs-%e2%80%93-when-and-what-do-you-report\" >Reports to KRS \u2013 when and what do you report?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#announcements-in-the-court-and-economic-monitor\" >Announcements in the Court and Economic Monitor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#obligations-towards-crbr\" >Obligations towards CRBR<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-tax-and-zus-obligations-arise-when-liquidating-a-limited-liability-company\" >What tax and ZUS obligations arise when liquidating a&nbsp;limited liability company?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#cit-and-vat-settlements-on-the-company-side\" >CIT and VAT settlements on the company side<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#nip-8-and-other-reports-to-the-tax-office\" >NIP-8 and other reports to the tax office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#deregistration-from-zus-as-a-contribution-payer\" >Deregistration from ZUS as a&nbsp;contribution payer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#tax-consequences-for-shareholders\" >Tax consequences for shareholders<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#how-long-does-it-take-and-how-much-does-it-cost-to-liquidate-an-llc-in-2026\" >How long does it take and how much does it cost to liquidate an LLC in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#minimum-duration-of-liquidation\" >Minimum duration of liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#major-official-costs-during-liquidation\" >Major official costs during liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#table-key-deadlines-in-the-liquidation-of-a-limited-liability-company\" >Table: key deadlines in the liquidation of a&nbsp;limited liability company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-does-it-look-like-in-practice-progress-holding-experience\" >What does it look like in practice? Progress Holding experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#most-common-problems-we-see-with-our-clients\" >Most common problems we see with our clients<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#specifics-of-liquidating-companies-with-foreign-participation\" >Specifics of liquidating companies with foreign participation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-support-do-we-offer-in-the-liquidation-process\" >What support do we offer in the liquidation process?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#can-i-close-a-limited-liability-company-without-liquidation\" >Can I close a&nbsp;limited liability company without liquidation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#can-i-be-a-liquidator-of-a-limited-liability-company-as-a-foreigner\" >Can I be a&nbsp;liquidator of a&nbsp;limited liability company as a&nbsp;foreigner?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#can-a-company-in-liquidation-still-issue-invoices\" >Can a&nbsp;company in liquidation still issue invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-happens-to-employment-contracts-during-liquidation\" >What happens to employment contracts during liquidation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#do-i-have-to-update-data-in-crbr-during-liquidation\" >Do I have to update data in CRBR during liquidation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#what-taxes-will-shareholders-pay-after-company-liquidation\" >What taxes will shareholders pay after company liquidation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/progressholding.pl\/en\/how-to-close-a-limited-liability-company-in-poland-in-2026-liquidation-procedure-step-by-step\/#can-i-sell-the-company-instead-of-liquidating-it\" >Can I sell the company instead of liquidating it?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-does-the-liquidation-of-a-limited-liability-company-in-poland-involve-in-2026\"><\/span>What does the liquidation of a&nbsp;limited liability company in Poland involve in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Liquidation of a&nbsp;Sp. z&nbsp;o.o. is the process of ending its operations, paying off debts, and distributing the remaining assets among shareholders. The company exists until it is removed from the National Court Register (KRS).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"dissolution-vs-liquidation-%e2%80%93-what-is-the-difference\"><\/span>Dissolution vs. liquidation \u2013 what is the difference?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Dissolution of the company occurs only at the moment of its removal from the KRS. Liquidation is the intermediate stage leading to this removal. During liquidation, the company still has legal personality and must settle taxes.<\/p>\n<p>The company name should include the suffix &#8220;in liquidation&#8221; (w likwidacji). You see it in the KRS, e.g., &#8220;ABC Sp. z&nbsp;o.o. w likwidacji&#8221;. This suffix informs contractors and offices that you are closing operations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"the-primary-goal-of-company-liquidation\"><\/span>The primary goal of company liquidation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The goal of liquidation is to organize all company affairs. You must finish current business, collect receivables, and pay off creditors. Only at the end can you divide any remaining assets among the shareholders.<\/p>\n<p>If the company has debts, you pay creditors first. Shareholders receive funds only from the surplus after satisfying or securing all obligations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-legal-grounds-for-closing-a-limited-liability-company\"><\/span>What are the legal grounds for closing a&nbsp;limited liability company?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Liquidation of a&nbsp;Sp. z&nbsp;o.o. is primarily regulated by the Code of Commercial Companies and tax laws. The liquidation procedure is described in detail in the chapter on the dissolution and liquidation of a&nbsp;limited liability company.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"key-regulations-you-must-know\"><\/span>Key regulations you must know<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The legal basis is the Act of September 15, 2000 \u2013 Code of Commercial Companies, specifically Articles 270\u2013290 regarding dissolution and liquidation. You can find the current text in the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20240000018\" target=\"_blank\" rel=\"noopener noreferrer\">Internet System of Legal Acts (ISAP)<\/a>.<\/p>\n<p>Tax obligations stem from the CIT Act for the company and the PIT Act for shareholders. Current versions can be found on the portal <a href=\"https:\/\/www.podatki.gov.pl\" target=\"_blank\" rel=\"noopener noreferrer\">podatki.gov.pl<\/a>. VAT is regulated by the provisions of the Goods and Services Tax Act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"where-to-look-for-official-information-on-liquidation\"><\/span>Where to look for official information on liquidation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A practical description of the procedure can be found on the government portal <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/0078\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl \u2013 Dissolution and liquidation of companies entered in the KRS<\/a>. There you will also find tips on documents and fees.<\/p>\n<p>Information about the KRS and electronic submission of applications can be found on the <a href=\"https:\/\/www.gov.pl\/web\/sprawiedliwosc\/krajowy-rejestr-sadowy--krs\" target=\"_blank\" rel=\"noopener noreferrer\">Ministry of Justice<\/a> website and in the Court Registers Portal <a href=\"https:\/\/prs.ms.gov.pl\/\" target=\"_blank\" rel=\"noopener noreferrer\">PRS<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-conduct-the-liquidation-of-a-limited-liability-company-step-by-step\"><\/span>How to conduct the liquidation of a&nbsp;limited liability company step by step?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Standard company liquidation consists of several mandatory steps. You start with a&nbsp;shareholders&#8217; resolution and end with an application to delete the company from the KRS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-1-%e2%80%93-resolution-on-company-dissolution-and-opening-of-liquidation\"><\/span>Step 1 \u2013 resolution on company dissolution and opening of liquidation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Shareholders adopt a&nbsp;resolution on the dissolution of the company and the opening of liquidation. This usually requires the form of a&nbsp;notarial deed. In the same resolution, you appoint liquidators and determine the method of company representation.<\/p>\n<p>Liquidators are usually the current management board members, but you can appoint other people. If you are a&nbsp;foreigner, you can become a&nbsp;liquidator as long as you meet the general requirements of Polish law. At Progress Holding, we help prepare the content of resolutions and communication with the notary.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-2-%e2%80%93-suffix-%e2%80%9cin-liquidation%e2%80%9d-and-data-update\"><\/span>Step 2 \u2013 suffix &#8220;in liquidation&#8221; and data update<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>From the moment liquidation is opened, you must use the suffix &#8220;in liquidation&#8221; (w likwidacji) in the company name. This obligation comes from the Code of Commercial Companies. This applies to stamps, invoices, correspondence, and the company website.<\/p>\n<p>The change should immediately appear in documents and contracts. For contractors, this is a&nbsp;signal that the company is no longer entering into new contracts typical for its business but is focusing on concluding current affairs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-3-%e2%80%93-reporting-the-opening-of-liquidation-to-the-krs-via-prs\"><\/span>Step 3 \u2013 reporting the opening of liquidation to the KRS via PRS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You report the opening of liquidation to the KRS within 7 days of its commencement. The report is made by the liquidator via the Court Registers Portal <a href=\"https:\/\/prs.ms.gov.pl\/\" target=\"_blank\" rel=\"noopener noreferrer\">PRS<\/a>.<\/p>\n<p>You submit the application exclusively electronically, signing it with a&nbsp;qualified signature, trusted profile, or e-ID card. This implements the principles described, among others, on the <a href=\"https:\/\/www.gov.pl\/web\/sprawiedliwosc\/krajowy-rejestr-sadowy--krs\" target=\"_blank\" rel=\"noopener noreferrer\">KRS page on gov.pl<\/a>. As Progress Holding, we can prepare a&nbsp;complete draft of the application and attachments so that you only have to sign them.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-4-%e2%80%93-announcement-of-liquidation-in-the-court-and-economic-monitor\"><\/span>Step 4 \u2013 announcement of liquidation in the Court and Economic Monitor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The liquidator is obliged to announce the dissolution of the company and the opening of liquidation in the Court and Economic Monitor (MSiG). In the announcement, you summon creditors to report their claims within a&nbsp;period of at least three months from the date of the announcement.<\/p>\n<p>The obligation to summon creditors results from Art. 279 of the Code of Commercial Companies. Lack of proper announcement may block the subsequent division of assets. In practice, preparing the correct content of the announcement often requires the support of a&nbsp;lawyer or advisor.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-5-%e2%80%93-opening-balance-sheet-of-liquidation-and-liquidation-activities\"><\/span>Step 5 \u2013 opening balance sheet of liquidation and liquidation activities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Within 15 days of opening the liquidation, you prepare the opening balance sheet of liquidation in accordance with the Accounting Act. This balance sheet is approved by the shareholders&#8217; meeting. Data from the balance sheet serves as a&nbsp;starting point for further decisions.<\/p>\n<p>During liquidation, liquidators perform so-called liquidation activities. You conclude current company affairs, collect receivables, sell assets, and pay off obligations. At this stage, it is good to have an accountant who will correctly settle revenues and costs during the liquidation period \u2013 Progress Holding can take over the entire accounting service of the company in liquidation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-6-%e2%80%93-distribution-of-assets-after-liquidation\"><\/span>Step 6 \u2013 distribution of assets after liquidation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Distribution of assets among shareholders is possible only after satisfying or securing all creditors. Additionally, at least six months must pass from the announcement of the opening of liquidation and summoning creditors in the MSiG.<\/p>\n<p>The six-month rule results from Art. 286 \u00a7 1 of the Code of Commercial Companies. As a&nbsp;rule, assets are divided in proportion to shares, unless the articles of association provide otherwise. Shareholders can receive both cash and tangible assets.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-7-%e2%80%93-liquidation-report-and-application-for-removal-from-krs\"><\/span>Step 7 \u2013 liquidation report and application for removal from KRS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After completing liquidation activities, the liquidators prepare a&nbsp;liquidation report. The report is approved by the shareholders&#8217; meeting. The document is stored like annual financial statements.<\/p>\n<p>Then the liquidator submits an application for the company&#8217;s removal from the KRS via PRS. According to information on the <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/0078\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl<\/a> portal, the application for removing an entity from the register of entrepreneurs is subject to a&nbsp;court fee of PLN 300. Additionally, you pay a&nbsp;fee for publishing the removal announcement in the MSiG.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-obligations-towards-krs-and-msig-do-you-have-during-company-liquidation\"><\/span>What obligations towards KRS and MSiG do you have during company liquidation?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>During company liquidation, you make several mandatory reports to the KRS and announcements in the Court and Economic Monitor. They concern both the opening of liquidation and its conclusion.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"reports-to-krs-%e2%80%93-when-and-what-do-you-report\"><\/span>Reports to KRS \u2013 when and what do you report?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You report to the KRS primarily: opening of liquidation, appointment of liquidators and their method of representation, as well as the conclusion of liquidation and application for removing the company. You submit applications exclusively electronically via <a href=\"https:\/\/prs.ms.gov.pl\/\" target=\"_blank\" rel=\"noopener noreferrer\">PRS<\/a>.<\/p>\n<p>You have 7 days to report the opening of liquidation, according to information indicated on government websites, e.g., <a href=\"https:\/\/www.podatki.gov.pl\/dzialalnosc-gospodarcza\/likwidacja-dzialalnosci-gospodarczej\/\" target=\"_blank\" rel=\"noopener noreferrer\">podatki.gov.pl \u2013 business liquidation<\/a>. In practice, it is worth preparing all documents earlier to avoid court summons to supplement deficiencies.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"announcements-in-the-court-and-economic-monitor\"><\/span>Announcements in the Court and Economic Monitor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At least two announcements in MSiG are standard when liquidating a&nbsp;company. The first concerns the opening of liquidation and summoning creditors, the second \u2013 the removal of the company from the KRS.<\/p>\n<p>The fee for each announcement is separate. The amount of fees is determined by regulations regarding MSiG and information published by the Ministry of Justice. In practice, we prepare announcements for Progress Holding clients in full wording to meet the requirements of Art. 279 and 286 of the Code of Commercial Companies.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"obligations-towards-crbr\"><\/span>Obligations towards CRBR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A limited liability company is obliged to report and update information on beneficial owners in the Central Register of Beneficial Owners (CRBR). This obligation also applies to a&nbsp;company in liquidation.<\/p>\n<p>Current information and access to the application form can be found on the Ministry of Finance website dedicated to CRBR: <a href=\"https:\/\/www.gov.pl\/web\/finanse\/centralny-rejestr-beneficjentow-rzeczywistych-crbr\" target=\"_blank\" rel=\"noopener noreferrer\">gov.pl \u2013 CRBR<\/a>. At Progress Holding, we help determine which changes require a&nbsp;CRBR update and prepare the report on your behalf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-tax-and-zus-obligations-arise-when-liquidating-a-limited-liability-company\"><\/span>What tax and ZUS obligations arise when liquidating a&nbsp;limited liability company?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When liquidating a&nbsp;company, you must take care of tax settlements and deregister the company as a&nbsp;contribution payer in ZUS. There are also tax consequences for shareholders.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"cit-and-vat-settlements-on-the-company-side\"><\/span>CIT and VAT settlements on the company side<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A company in liquidation continues to submit CIT declarations and JPK_V7 files as long as it conducts taxable activities. The last tax year ends on the day liquidation is concluded, not at the end of the calendar year.<\/p>\n<p>After removing the company from the KRS, a&nbsp;VAT-Z notification must be submitted, which serves to deregister the VAT taxpayer. The VAT-Z form template can be found in the VAT forms section on <a href=\"https:\/\/www.podatki.gov.pl\/vat\/e-deklaracje-vat\/formularze-vat\/\" target=\"_blank\" rel=\"noopener noreferrer\">podatki.gov.pl<\/a>. The Progress Holding team can prepare the final CIT, JPK, and VAT-Z declarations to close your settlements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"nip-8-and-other-reports-to-the-tax-office\"><\/span>NIP-8 and other reports to the tax office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Changes in company data, including information on liquidation, are reported to the tax office on the NIP-8 form. The NIP-8 form is used to report supplementary data of an entity entered in the KRS.<\/p>\n<p>Information about the NIP-8 form can be found in official Ministry of Finance materials, including e-forms available through the e-Deklaracje system. In practice, you will use NIP-8 both upon opening liquidation and after removing the company from the KRS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deregistration-from-zus-as-a-contribution-payer\"><\/span>Deregistration from ZUS as a&nbsp;contribution payer<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the company employed employees, you must deregister them from insurance and deregister the contribution payer. According to information on the ZUS website, in the case of companies entered in the KRS, data on the termination of operations reach ZUS based on reports to the KRS and the tax office.<\/p>\n<p>Details can be found in the &#8220;Payer Deregistration \u2013 KRS companies&#8221; tab on <a href=\"https:\/\/www.zus.pl\" target=\"_blank\" rel=\"noopener noreferrer\">zus.pl<\/a>. As a&nbsp;rule, it is necessary to submit documents deregistering employees (ZUS ZWUA) and family members (ZUS ZCNA). At Progress Holding, we coordinate these reports together with HR and payroll settlements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"tax-consequences-for-shareholders\"><\/span>Tax consequences for shareholders<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Assets received by shareholders after the liquidation of a&nbsp;limited liability company constitute income from capital gains. The surplus over expenses for taking up or acquiring shares is subject to taxation.<\/p>\n<p>The legal basis consists of the provisions of the Personal Income Tax Act. In practice, each shareholder should analyze the settlement with a&nbsp;tax advisor, especially when receiving asset components with a&nbsp;difficult-to-determine market value. At Progress Holding, we prepare tax calculations for shareholders based on the company&#8217;s accounting data.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-long-does-it-take-and-how-much-does-it-cost-to-liquidate-an-llc-in-2026\"><\/span>How long does it take and how much does it cost to liquidate an LLC in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Liquidation of a&nbsp;Sp. z&nbsp;o.o. usually takes from 8 to 12 months, sometimes longer. Costs consist of court fees, announcements in MSiG, and notarial, accounting, and legal fees.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"minimum-duration-of-liquidation\"><\/span>Minimum duration of liquidation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The minimum liquidation time results from regulations on summoning creditors and dividing assets. The term of 3 months applies to reporting claims after the announcement in MSiG, and 6 months \u2013 the minimum period for dividing assets among shareholders.<\/p>\n<p>This means that in practice, the liquidation of a&nbsp;limited liability company will not end sooner than a&nbsp;few months after the announcement in MSiG. Additionally, you must include the time for considering applications by the KRS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"major-official-costs-during-liquidation\"><\/span>Major official costs during liquidation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Official costs include the court fee for the application to remove the company from the KRS \u2013 PLN 300. This information is confirmed by the official description of the procedure on <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/0078\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl<\/a>.<\/p>\n<p>Additionally, you pay fees for announcements in MSiG, including for the announcement of opening liquidation and removing the company. Added to this are the notary&#8217;s remuneration for resolutions, accounting service costs, and liquidator&#8217;s remuneration if provided for.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"table-key-deadlines-in-the-liquidation-of-a-limited-liability-company\"><\/span>Table: key deadlines in the liquidation of a&nbsp;limited liability company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Stage<\/th>\n<th>Deadline<\/th>\n<th>Basis \/ source<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Reporting opening of liquidation to KRS<\/td>\n<td>7 days from opening liquidation<\/td>\n<td><a href=\"https:\/\/www.podatki.gov.pl\/dzialalnosc-gospodarcza\/likwidacja-dzialalnosci-gospodarczej\/\" target=\"_blank\" rel=\"noopener noreferrer\">podatki.gov.pl \u2013 liquidation<\/a><\/td>\n<\/tr>\n<tr>\n<td>Summoning creditors in MSiG<\/td>\n<td>Deadline for reporting claims min. 3 months<\/td>\n<td>Art. 279 Code of Commercial Companies<\/td>\n<\/tr>\n<tr>\n<td>Division of assets among shareholders<\/td>\n<td>Not earlier than 6 months from announcement in MSiG<\/td>\n<td>Art. 286 \u00a7 1 Code of Commercial Companies<\/td>\n<\/tr>\n<tr>\n<td>Application for removal from KRS<\/td>\n<td>After completion of liquidation and approval of the report<\/td>\n<td><a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/0078\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl \u2013 company liquidation<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holding-experience\"><\/span>What does it look like in practice? Progress Holding experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In practice, the liquidation of a&nbsp;limited liability company rarely proceeds &#8220;by the book&#8221;, especially when shareholders or management board members are foreigners. Different jurisdictions, languages, and time zones cause additional risks and delays.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-common-problems-we-see-with-our-clients\"><\/span>Most common problems we see with our clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Based on the analysis of over 200 liquidation processes we have conducted at Progress Holding, we see recurring errors. The first is a&nbsp;lack of consistency between shareholders&#8217; resolutions, the articles of association, and KRS entries.<\/p>\n<p>The second common error is omitting the CRBR and NIP-8 update when opening liquidation. The third is planning the division of assets too early, without considering the six-month period from the announcement in MSiG and without fully securing creditors.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"specifics-of-liquidating-companies-with-foreign-participation\"><\/span>Specifics of liquidating companies with foreign participation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With foreigners, signing documents and communicating with courts and offices can be problematic. Sworn translations of powers of attorney, registration documents, or identity confirmations are often needed.<\/p>\n<p>At Progress Holding, we standardly coordinate cooperation with notaries and sworn translators. We prepare bilingual drafts of resolutions and electronic signature instructions so that shareholders can approve documents remotely, e.g., from Germany, Norway, or the United Arab Emirates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-support-do-we-offer-in-the-liquidation-process\"><\/span>What support do we offer in the liquidation process?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For clients planning the liquidation of a&nbsp;limited liability company, we prepare an action schedule and a&nbsp;list of documents. We keep the company&#8217;s accounts during the liquidation period, including preparing the opening balance sheet of liquidation and the liquidation report.<\/p>\n<p>We prepare applications to the KRS in PRS, reports to CRBR, NIP-8, VAT-Z, and ZUS documents. If you plan to close the company in 2026 and want to minimize the risk of errors, contact Progress Holding \u2013 we can take over most formalities from you.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"can-i-close-a-limited-liability-company-without-liquidation\"><\/span>Can I close a&nbsp;limited liability company without liquidation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In Polish law, liquidation of the company before its removal from the KRS is the standard. There are exceptional modes, such as the takeover of company assets by a&nbsp;shareholder or merger, but they require a&nbsp;separate, complex procedure and tax analysis.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-be-a-liquidator-of-a-limited-liability-company-as-a-foreigner\"><\/span>Can I be a&nbsp;liquidator of a&nbsp;limited liability company as a&nbsp;foreigner?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, regulations do not forbid foreigners from serving as a&nbsp;liquidator. However, you must be able to submit a&nbsp;qualified signature, trusted profile, or personal signature and effectively communicate with Polish offices. At Progress Holding, we help select a&nbsp;practical representation model involving local managers.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-a-company-in-liquidation-still-issue-invoices\"><\/span>Can a&nbsp;company in liquidation still issue invoices?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if it is necessary to conclude current company affairs. The liquidator can only conclude contracts that serve to end operations, not to develop them. All revenues and costs in this period go into the company&#8217;s books and are subject to taxation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-happens-to-employment-contracts-during-liquidation\"><\/span>What happens to employment contracts during liquidation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A company in liquidation can terminate employment contracts in accordance with labor law regulations. You must settle salaries, leaves, and severance pay, and then deregister employees from ZUS. This often requires parallel HR and payroll service, which we offer at Progress Holding.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-have-to-update-data-in-crbr-during-liquidation\"><\/span>Do I have to update data in CRBR during liquidation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, a&nbsp;change in the company&#8217;s status and changes in bodies may require updating data in CRBR. The obligation to update results from the provisions of the Act on Counteracting Money Laundering and Terrorist Financing. Failure to fulfill the obligation carries high financial penalties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-taxes-will-shareholders-pay-after-company-liquidation\"><\/span>What taxes will shareholders pay after company liquidation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Shareholders pay income tax on received assets, in the part exceeding the costs of acquiring shares. As a&nbsp;rule, income from liquidation is treated as income from participation in the profits of legal persons. In practice, it is worth performing an individual tax calculation before dividing assets.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-sell-the-company-instead-of-liquidating-it\"><\/span>Can I sell the company instead of liquidating it?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, selling shares is an alternative to liquidation, but it does not eliminate the company as an entity. You only change owners. If your goal is to completely end the legal existence of the company, the proper path remains liquidation and removal from the KRS.<\/p>\n<p>Closing a&nbsp;limited liability company in 2026 requires good organization, knowledge of regulations, and keeping deadlines. If you run a&nbsp;company with the participation of foreigners or live outside Poland yourself, practical support becomes a&nbsp;necessity. Do you need professional support? Contact us at Progress Holding at +48 603 232 418 or by email office@progressholding.pl.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Closing a&nbsp;limited liability company (Sp. z&nbsp;o.o.) in Poland in 2026 requires a&nbsp;formal liquidation process. You must pass a&nbsp;shareholders&#8217; resolution, appoint a&nbsp;liquidator, and report the opening of liquidation to the National Court Register (KRS). Next, you summon creditors in the Court and Economic Monitor, settle taxes, and submit an application to delete the company from the [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5629,"comment_status":"closed","ping_status":"closed","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-5626","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\/5626","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5626"}],"version-history":[{"count":2,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5626\/revisions"}],"predecessor-version":[{"id":5659,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5626\/revisions\/5659"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5629"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}