Important changes for companies. There is no shortage of doubts and limitations
On 15 September 2023, an amendment to the Commercial Companies Code came into force, introducing new types of company restructuring. The role of taxes will increase even further, and the wrong choice of reorganisation method may make restructuring unprofitable, writes Business Insider Polska.
Marek Kończak, legal adviser, senior manager at Thedy & Partners, commenting on the topic for the portal, pointed out that one of the most important changes is a new type of division of companies (division by spin-off), which will result in transferring a part of the assets of the divided company to a newly established subsidiary (the so-called ‘downward division’ with effects similar to an in-kind contribution).
– Such significant changes to the commercial law must have resulted in changes to the tax legislation, says Marek Kończak.
The entire article can be read at this link: Ważne zmiany w Kodeksie spółek handlowych. Nie brakuje wątpliwości podatkowych (businessinsider.com.pl)