To establish a limited liability company, the establishment of a management board is required. All members of the management board are required to sign the application for entry of the company into the register. One of the first obligations of the management board is to report the formation of the company to the appropriate registry court. Remaining a member of the management board involves a number of different duties that the member must fulfill.
Duty to represent the company and manage its affairs
On May 6, 2024, the Attorney Bar in which KIEŁTYKA GŁADKOWSKI’S lawyers are associated is organizing local elections in which our lawyers will take part. KIEŁTYKA GŁADKOWSKI’S lawyers actively participate as members of the Bar in the life of the Bar in Krakow. In this case, it will be the implementation of resolution 10/2010 of the 9th National Congress of Attorneys in accordance with the announcement of the local government elections in Krakow and individual resolutions.
The above meeting is one of the stages of rotation of the governing bodies of the Bar profession in Poland.
Central Register of Debtors and Insolvencies in Poland – implementation of Regulation 2015/848
The deadline for the implementation of the duty by Poland for the purposes of e-Justice system of the obligations under the Regulation 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings was in principle the year 2018. Currently there functions the centralized Register of Debtors, but the register is still not fully functionable. The specific Act of law that implemented the provisions of the Regulation is the Act of December 6, 2018 on the National Register of Debtors (consolidated text: Journal of Laws of 2021, item 1909, as amended).
Projects related to the PRS sector (Private Rental Sector) are becoming more and more popular. PRS is an organized form of leasing run by specialized entities for which apartment rental is the main area of business activity.
These companies rent, among others: to a person or persons interested in purchasing real estate, after paying a specified percentage of the real estate value. Depending on the company offering such solutions, the lease length ranges from 2 to 5 years, during which interested entities rent the apartment, for example for 70% of the market rental rate (with an own payment of 30% of the property amount). So, with an own payment of 50% of the property value, the monthly rent of PLN 4,000 will theoretically be reduced to only PLN 2,000 per month.
The Polish Ministry of Finance plans to introduce a global minimum tax for entities belonging to international and domestic groups – according to the draft law included in the list of legislative and program works of the Council of Ministers. The global minimum tax system is to be based on three types of equalization tax.
Global minimum tax – draft law of the Ministry of Finance
The introduction of a global minimum tax is assumed in the draft act on equalization taxation of entities belonging to international and domestic groups, prepared by the Ministry of Finance, which is to be adopted by the government in the third quarter of 2024.
