The minimum share capital of a limited liability company is PLN 5,000. If the company’s income is not sufficient to cover its liabilities, or if the company does not have enough capital to participate in the investment, it may use the following methods of financing:
Share capital increase
- Tax on civil law transactions in the amount of 0.5% on the amount of the increase.
- Activities can be done online.
- Valid from the moment of registration in the National Court Register.
- The need to deposit money to a bank account / to the account of a payment institution or in cash to the company’s cash desk.
- Shareholders do not have to acquire shares in the increased share capital in proportion to the shares held.
- Possibility to take up new shares at a price higher than the nominal value of the shares (agio):
- The surplus will be transferred to the company’s supplementary capital, which the company may freely use.
- PCC should be paid on the value of the shares, not on the value of the supplementary capital (agio).
A loan agreement from a partner
- No tax on civil law transactions.
- It does not require registration in the National Court Register, the company can use the money immediately.
- It does not increase the share capital of the company.
- The loan should bear market interest.
- The loan must be repaid.
Shareholders’ surcharges
- Tax on civil law transactions in the amount of 0.5% on the amount of payments.
- It does not require registration in the National Court Register, the company can use the money immediately.
- The need to amend the articles of association in the form of a notarial deed – if the original articles of association do not provide for additional payments by shareholders.
- No registration of the increased share capital.
- Equivalent payments to the shares held.
- The contributions may be returned to the partners.
Incorrect deposit – money storage agreement
- An irregular deposit is an agreement to store money, with the possibility of disposing of it.
- Tax on civil law transactions is 2% of the deposit value.
- An invalid deposit must be returned in full.
- The deposit does not increase the share capital of the company.
- It does not require registration in the National Court Register, the money can be used immediately.
- A storage agreement may be concluded with a third party – it does not have to be a partner.
