{"id":6324,"date":"2026-05-18T10:10:26","date_gmt":"2026-05-18T08:10:26","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=6324"},"modified":"2026-05-19T10:27:28","modified_gmt":"2026-05-19T08:27:28","slug":"konwersja-pozyczki-wspolnika-na-kapital-zakladowy-procedura-i-skutki-podatkowe-w-2026","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/","title":{"rendered":"Shareholder loan to equity conversion in a&nbsp;Polish company \u2014 procedure and tax consequences in 2026"},"content":{"rendered":"<p><\/p>\n<article>\n<p>Converting a&nbsp;shareholder loan to share capital means replacing a&nbsp;company&#8217;s debt to one of its shareholders with newly issued ownership interests. Instead of receiving a&nbsp;cash repayment, the shareholder receives new shares proportional to the loan amount. The operation strengthens the company&#8217;s equity base without any cash outflow \u2014 but it triggers specific tax obligations under Polish law in 2026, including the Commercial Companies Code (KSH), the Corporate Income Tax Act (CIT), and the Civil Law Transactions Tax Act (PCC).<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#what-is-a-shareholder-loan-to-equity-conversion-in-a-polish-company\" >What is a&nbsp;shareholder loan-to-equity conversion in a&nbsp;Polish company?<\/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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#what-methods-can-be-used-to-convert-a-shareholder-loan-into-shares\" >What methods can be used to convert a&nbsp;shareholder loan into shares?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#method-1-%e2%80%94-in-kind-contribution-aport-of-the-receivable\" >Method 1 \u2014 in-kind contribution (aport of the receivable)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#method-2-%e2%80%94-contractual-set-off-umowne-potracenie\" >Method 2 \u2014 contractual set-off (umowne potr\u0105cenie)<\/a><\/li><\/ul><\/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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#how-does-the-step-by-step-conversion-procedure-work-in-poland\" >How does the step-by-step conversion procedure work in Poland?<\/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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#what-are-the-corporate-income-tax-cit-consequences-of-converting-a-shareholder-loan\" >What are the corporate income tax (CIT) consequences of converting a&nbsp;shareholder loan?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#consequences-for-the-company\" >Consequences for the company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#consequences-for-the-shareholder\" >Consequences for the shareholder<\/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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#accrued-interest\" >Accrued interest<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#is-a-loan-to-equity-conversion-subject-to-civil-law-transactions-tax-pcc\" >Is a&nbsp;loan-to-equity conversion subject to civil law transactions tax (PCC)?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#when-is-the-conversion-exempt-from-pcc\" >When is the conversion exempt from PCC?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#does-a-loan-to-equity-conversion-trigger-vat-in-poland\" >Does a&nbsp;loan-to-equity conversion trigger VAT in Poland?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#what-does-this-look-like-in-practice-insights-from-progress-holding\" >What does this look like in practice? Insights from Progress Holding<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#mistake-1-%e2%80%94-issuing-shares-at-a-value-lower-than-the-loan\" >Mistake 1 \u2014 issuing shares at a&nbsp;value lower than the loan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#mistake-2-%e2%80%94-failing-to-file-the-pcc-3-declaration\" >Mistake 2 \u2014 failing to file the PCC-3 declaration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#mistake-3-%e2%80%94-skipping-a-valuation-for-the-aport-method\" >Mistake 3 \u2014 skipping a&nbsp;valuation for the aport method<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#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-18\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#does-a-loan-to-equity-conversion-in-a-polish-sp-z-oo-require-a-notarial-deed\" >Does a&nbsp;loan-to-equity conversion in a&nbsp;Polish sp. z&nbsp;o.o. require a&nbsp;notarial deed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#what-value-goes-on-the-pcc-3-return-for-a-loan-conversion\" >What value goes on the PCC-3 return for a&nbsp;loan conversion?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#does-an-individual-shareholder-pay-income-tax-on-shares-received-in-exchange-for-the-loan\" >Does an individual shareholder pay income tax on shares received in exchange for the loan?<\/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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#can-only-part-of-the-shareholder-loan-be-converted\" >Can only part of the shareholder loan be converted?<\/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\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#how-long-does-krs-registration-of-the-conversion-take\" >How long does KRS registration of the conversion take?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/shareholder-loan-to-equity-conversion-in-a-polish-company-procedure-and-tax-consequences-in-2026\/#summary\" >Summary<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-a-shareholder-loan-to-equity-conversion-in-a-polish-company\"><\/span>What is a&nbsp;shareholder loan-to-equity conversion in a&nbsp;Polish company?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A shareholder loan-to-equity conversion (Polish: konwersja po\u017cyczki wsp\u00f3lnika na kapita\u0142 zak\u0142adowy) is a&nbsp;corporate restructuring transaction in which the company&#8217;s outstanding loan obligation to a&nbsp;shareholder is extinguished in exchange for newly issued shares. The shareholder&#8217;s receivable ceases to exist, and the share capital of the Polish limited liability company (sp. z&nbsp;o.o.) increases by the equivalent amount.<\/p>\n<p>This mechanism is governed by Article 14 \u00a7 4 of the Polish Commercial Companies Code (KSH). The provision prohibits a&nbsp;shareholder from <em>unilaterally<\/em> offsetting their receivable against the company&#8217;s claim for share payment \u2014 but it does not prohibit a&nbsp;mutually agreed contractual set-off, nor the contribution of the receivable as an in-kind asset (aport).<\/p>\n<p>At Progress Holding, we regularly assist foreign entrepreneurs who reach for loan-to-equity conversions in three situations: when the company cannot repay the loan in cash due to temporary liquidity constraints, when shareholders want to strengthen the balance sheet before applying for bank financing, and when preparing the company for a&nbsp;sale or the entry of a&nbsp;new investor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-methods-can-be-used-to-convert-a-shareholder-loan-into-shares\"><\/span>What methods can be used to convert a&nbsp;shareholder loan into shares?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Polish law provides two legally valid routes for converting a&nbsp;shareholder loan to share capital: contributing the receivable as an in-kind contribution (aport), or executing a&nbsp;contractual set-off (umowne potr\u0105cenie) of mutual claims.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"method-1-%e2%80%94-in-kind-contribution-aport-of-the-receivable\"><\/span>Method 1 \u2014 in-kind contribution (aport of the receivable)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The shareholder agrees to transfer their loan receivable to the company as a&nbsp;non-cash contribution. Once transferred, the company becomes both debtor and creditor simultaneously \u2014 this legal merger (confusio) extinguishes the obligation by operation of law. The receivable must be assignable under Article 14 \u00a7 1 KSH.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"method-2-%e2%80%94-contractual-set-off-umowne-potracenie\"><\/span>Method 2 \u2014 contractual set-off (umowne potr\u0105cenie)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The company increases its share capital and calls on the shareholder to pay for the new shares in cash. Both parties then sign a&nbsp;written offset agreement (porozumienie kompensacyjne), under which the company&#8217;s claim for share payment is set off against the shareholder&#8217;s loan claim. Both obligations are extinguished simultaneously. This is permitted because Article 14 \u00a7 4 KSH only prohibits a&nbsp;<em>unilateral<\/em> set-off \u2014 not a&nbsp;bilateral, contractual one.<\/p>\n<table>\n<caption>Comparison of loan-to-equity conversion methods in a&nbsp;Polish sp. z&nbsp;o.o. (2026)<\/caption>\n<thead>\n<tr>\n<th>Criterion<\/th>\n<th>In-kind contribution (aport)<\/th>\n<th>Contractual set-off<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Legal basis<\/td>\n<td>Art. 14 \u00a7 1 KSH, Art. 158 \u00a7 1 KSH<\/td>\n<td>Art. 14 \u00a7 4 KSH a&nbsp;contrario, Art. 498\u2013505 Civil Code<\/td>\n<\/tr>\n<tr>\n<td>Nature of contribution<\/td>\n<td>Non-cash (in-kind \/ aport)<\/td>\n<td>Formally cash (set-off)<\/td>\n<\/tr>\n<tr>\n<td>Notarial deed required<\/td>\n<td>Yes \u2014 for amendment of articles of association<\/td>\n<td>Yes \u2014 for articles amendment + written offset agreement<\/td>\n<\/tr>\n<tr>\n<td>Valuation required<\/td>\n<td>Yes \u2014 fair market value at transfer date<\/td>\n<td>Nominal value of the obligation<\/td>\n<\/tr>\n<tr>\n<td>KRS registration<\/td>\n<td>Mandatory (KRS-Z3 form + attachments)<\/td>\n<td>Mandatory (KRS-Z3 form + attachments)<\/td>\n<\/tr>\n<tr>\n<td>Tax risk for the company<\/td>\n<td>Higher \u2014 potential taxable income if share value &lt; loan value<\/td>\n<td>Lower when conversion is at full nominal value<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"how-does-the-step-by-step-conversion-procedure-work-in-poland\"><\/span>How does the step-by-step conversion procedure work in Poland?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The conversion procedure in a&nbsp;Polish sp. z&nbsp;o.o. consists of six steps governed by Articles 255\u2013262 of the KSH and requires registration with the National Court Register (KRS).<\/p>\n<ol>\n<li><strong>Audit the receivable.<\/strong> Determine the exact principal amount and any accrued interest. Check whether the loan agreement permits conversion or requires an amendment.<\/li>\n<li><strong>Pass a&nbsp;shareholders&#8217; resolution.<\/strong> The general meeting (zgromadzenie wsp\u00f3lnik\u00f3w) passes a&nbsp;resolution to increase the share capital. Unless the articles of association already authorise a&nbsp;specific increase, the resolution must take the form of a&nbsp;notarial deed (Art. 255 \u00a7 3 KSH). It must specify the amount of the increase, the type of contribution, and the deadline.<\/li>\n<li><strong>File a&nbsp;declaration of share subscription.<\/strong> The shareholder signs a&nbsp;notarial declaration confirming subscription of the new shares (Art. 258 \u00a7 2 KSH), specifying whether the contribution will be in-kind or via set-off.<\/li>\n<li><strong>Make the contribution or sign the offset agreement.<\/strong> For the aport method: execute the transfer of the receivable. For the set-off method: sign the written offset agreement.<\/li>\n<li><strong>Register with the National Court Register (KRS).<\/strong> File form KRS-Z3 via the Court Register Portal within 7 days of share subscription (Art. 256 \u00a7 3 KSH), attaching the resolution, subscription declaration, proof of contribution, and updated articles of association.<\/li>\n<li><strong>Settle the tax obligations.<\/strong> The company files a&nbsp;PCC-3 declaration (if the capital increase is taxable) within 14 days of passing the resolution. The shareholder reports income in their annual CIT-8 or PIT-38 return.<\/li>\n<\/ol>\n<p>Based on our experience at Progress Holding, the most frequent delays occur at steps four and five \u2014 incomplete contribution documentation or formal deficiencies in the KRS filing result in court notices and extend the process by several weeks. We prepare the full documentation package to prevent this.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-corporate-income-tax-cit-consequences-of-converting-a-shareholder-loan\"><\/span>What are the corporate income tax (CIT) consequences of converting a&nbsp;shareholder loan?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Converting a&nbsp;shareholder loan to share capital is, in principle, tax-neutral for the company \u2014 contributions to share capital are not taxable income under Article 12(4)(4) of the Polish CIT Act. However, complexity arises when the nominal value of the newly issued shares is lower than the amount of the loan being converted.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"consequences-for-the-company\"><\/span>Consequences for the company<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If new shares are issued with a&nbsp;nominal value lower than the loan, Poland&#8217;s Supreme Administrative Court (NSA) has consistently held that the difference constitutes taxable income \u2014 treated as partial debt forgiveness under Article 12(1)(2) of the CIT Act. This is the primary tax trap in loan-to-equity conversions. A safe conversion matches the nominal value of new shares exactly to the loan amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"consequences-for-the-shareholder\"><\/span>Consequences for the shareholder<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The shareholder-lender recognises taxable income equal to the nominal value of the shares received (Art. 12(1)(7) CIT Act for corporate shareholders; Art. 17(1)(9) PIT Act for individuals). This amount may not be lower than the fair market value of the receivable on the transfer date. The cost base is the value of the receivable contributed, capped at the nominal value of the shares (Art. 15(1j)(2a) CIT Act).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"accrued-interest\"><\/span>Accrued interest<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If accrued but unpaid interest is included in the conversion, the shareholder recognises interest income at the point of capitalisation. The company cannot deduct unpaid interest as a&nbsp;tax cost under Article 16(1)(11) of the CIT Act. From our work on hundreds of such transactions, the decision to include interest always requires an individual analysis \u2014 in some cases, settling interest separately in cash before the conversion is more tax-efficient.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"is-a-loan-to-equity-conversion-subject-to-civil-law-transactions-tax-pcc\"><\/span>Is a&nbsp;loan-to-equity conversion subject to civil law transactions tax (PCC)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Any increase in share capital \u2014 regardless of how it is funded \u2014 is generally subject to civil law transactions tax (PCC) at 0.5% of the increase value under Articles 1(3)(2) and 7(1)(9) of the PCC Act. The tax obligation falls on the company and arises on the date the shareholders&#8217; resolution is passed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-is-the-conversion-exempt-from-pcc\"><\/span>When is the conversion exempt from PCC?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Article 9(11)(b) of the PCC Act exempts from tax any amendment to the articles of association related to a&nbsp;capital increase, provided two conditions are met: the increase is funded by an unrepaid shareholder loan, <strong>and<\/strong> the original loan was previously subject to PCC or an equivalent capital contribution tax in another EU member state. In practice: shareholder loans made after 1 January 2009 are exempt from PCC under the EU Directive 2008\/7\/EC implementation \u2014 meaning the conversion of such loans to share capital does <em>not<\/em> qualify for the exemption, and the 0.5% PCC applies to the capital increase.<\/p>\n<table>\n<caption>PCC tax treatment of shareholder loan-to-equity conversions in Poland (2026)<\/caption>\n<thead>\n<tr>\n<th>Scenario<\/th>\n<th>PCC on the original loan<\/th>\n<th>PCC on conversion<\/th>\n<th>Legal basis<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Shareholder loan made after 1 January 2009<\/td>\n<td>Exempt (Art. 9(10)(i) PCC Act)<\/td>\n<td>0.5% of capital increase<\/td>\n<td>Art. 7(1)(9) PCC Act<\/td>\n<\/tr>\n<tr>\n<td>Shareholder loan made before 2009, PCC paid at the time<\/td>\n<td>Subject to PCC (historical rate)<\/td>\n<td>Exempt from PCC<\/td>\n<td>Art. 9(11)(b) PCC Act<\/td>\n<\/tr>\n<tr>\n<td>Foreign shareholder loan from an EU country, capital tax paid abroad<\/td>\n<td>Subject to EU capital contribution tax<\/td>\n<td>Exempt from PCC<\/td>\n<td>Art. 9(11)(b) PCC Act<\/td>\n<\/tr>\n<tr>\n<td>Loan converted to share premium (not share capital)<\/td>\n<td>Irrelevant<\/td>\n<td>Not subject to PCC<\/td>\n<td>Art. 1(3)(2) PCC Act a&nbsp;contrario<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"does-a-loan-to-equity-conversion-trigger-vat-in-poland\"><\/span>Does a&nbsp;loan-to-equity conversion trigger VAT in Poland?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Converting a&nbsp;shareholder loan to share capital does not attract Polish VAT. The contribution of a&nbsp;monetary receivable is not a&nbsp;supply of goods or a&nbsp;service within the meaning of Article 5(1) of the Polish VAT Act. This is confirmed by consistent rulings from the Director of National Tax Information (KIS), including the ruling of 10 September 2020 (ref. 0111-KDIB2-2.4014.131.2020.3.PB).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-does-this-look-like-in-practice-insights-from-progress-holding\"><\/span>What does this look like in practice? Insights from Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on the cases we handle at Progress Holding, three mistakes account for the majority of unexpected tax costs in shareholder loan conversions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-1-%e2%80%94-issuing-shares-at-a-value-lower-than-the-loan\"><\/span>Mistake 1 \u2014 issuing shares at a&nbsp;value lower than the loan<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To avoid diluting shareholding ratios, some shareholders issue new shares with a&nbsp;nominal value below the loan amount and direct the surplus to the share premium account. Poland&#8217;s Supreme Administrative Court treats the difference as taxable income for the company \u2014 partial debt forgiveness with no cash inflow. The correct approach is to match the nominal value of new shares to the loan amount, and direct any surplus to share premium through a&nbsp;separate resolution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-2-%e2%80%94-failing-to-file-the-pcc-3-declaration\"><\/span>Mistake 2 \u2014 failing to file the PCC-3 declaration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Companies often assume that because the original loan was exempt from PCC, the conversion is automatically exempt too. This is wrong. The exemption under Article 9(11)(b) only applies when the loan was previously <strong>taxed<\/strong> under PCC \u2014 not when it was exempt. Failing to file leads to a&nbsp;tax arrear with statutory interest.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-3-%e2%80%94-skipping-a-valuation-for-the-aport-method\"><\/span>Mistake 3 \u2014 skipping a&nbsp;valuation for the aport method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When a&nbsp;receivable is contributed as an in-kind asset, the tax authorities may challenge the stated value if the company was in financial difficulty at the time of the transfer. The shareholder&#8217;s income is then assessed at fair market value \u2014 which may be below the nominal loan amount \u2014 reducing the shareholder&#8217;s cost base for any future share disposal.<\/p>\n<p>Progress Holding provides full legal and tax support for shareholder loan-to-equity conversions in Poland \u2014 from reviewing the loan agreement and drafting resolutions through to KRS registration and tax filings. Contact us to discuss your situation and receive a&nbsp;quote.<\/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=\"does-a-loan-to-equity-conversion-in-a-polish-sp-z-oo-require-a-notarial-deed\"><\/span>Does a&nbsp;loan-to-equity conversion in a&nbsp;Polish sp. z&nbsp;o.o. require a&nbsp;notarial deed?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, in the standard case. Both the shareholders&#8217; resolution and the amendment to the articles of association must be executed as a&nbsp;notarial deed (Art. 255 \u00a7 3 KSH), as must the shareholder&#8217;s declaration of share subscription (Art. 258 \u00a7 2 KSH). The exception applies only where the articles already authorise the management board to increase share capital up to a&nbsp;defined amount within a&nbsp;specified period.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-value-goes-on-the-pcc-3-return-for-a-loan-conversion\"><\/span>What value goes on the PCC-3 return for a&nbsp;loan conversion?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Only the value by which the registered share capital increases \u2014 not the entire loan amount. Any portion directed to the share premium reserve is not subject to PCC, as confirmed by the Director of KIS in an individual ruling of 3 July 2025 (ref. 0111-KDIB2-3.4014.229.2025.1.MD). The PCC-3 must be filed within 14 days of the shareholders&#8217; resolution.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-an-individual-shareholder-pay-income-tax-on-shares-received-in-exchange-for-the-loan\"><\/span>Does an individual shareholder pay income tax on shares received in exchange for the loan?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. An individual shareholder recognises capital income equal to the nominal value of the shares received (Art. 17(1)(9) PIT Act), taxed at 19% and reported in the annual PIT-38 return for the year of subscription. The cost base for future share disposal is the value of the receivable contributed, capped at the nominal value of shares.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-only-part-of-the-shareholder-loan-be-converted\"><\/span>Can only part of the shareholder loan be converted?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. A partial conversion is fully permissible under Polish law. The remaining loan obligation continues and must be repaid under the original agreement or covered by a&nbsp;further capital increase resolution. Each partial conversion is a&nbsp;separate legal transaction with its own tax obligations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-long-does-krs-registration-of-the-conversion-take\"><\/span>How long does KRS registration of the conversion take?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The registration court has a&nbsp;statutory 7-day processing period for applications filed via the Court Register Portal (Art. 6946 \u00a7 1 Code of Civil Procedure). With a&nbsp;complete documentation package, registration typically completes within 5\u201310 business days. Incomplete filings are returned and extend the process considerably.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"summary\"><\/span>Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Converting a&nbsp;shareholder loan to share capital is an effective way to recapitalise a&nbsp;Polish company without deploying new cash \u2014 but only when properly structured. The key rules for 2026: the nominal value of new shares should equal the loan amount; a&nbsp;0.5% PCC applies to the capital increase unless the original loan was previously subject to PCC; and the shareholder always recognises taxable income equal to the nominal value of shares received. A pre-transaction tax review costs a&nbsp;fraction of the exposure that results from skipping it.<\/p>\n<p>Need professional support with a&nbsp;shareholder loan-to-equity conversion in Poland? Contact Progress Holding at <a href=\"tel:+48603232418\">+48 603 232 418<\/a> or by email at <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>. We will prepare your documentation, guide you through the full process, and ensure correct tax compliance at every step.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Converting a&nbsp;shareholder loan to share capital means replacing a&nbsp;company&#8217;s debt to one of its shareholders with newly issued ownership interests. Instead of receiving a&nbsp;cash repayment, the shareholder receives new shares proportional to the loan amount. The operation strengthens the company&#8217;s equity base without any cash outflow \u2014 but it triggers specific tax obligations under Polish [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6325,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Converting a shareholder loan to share capital in Poland: step-by-step guide, CIT, PCC and VAT in 2026. 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