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M&A

An overview of commercial activity in Poland
The Polish system of law recognises the freedom of commerce. The main act governing this area of law is the Act on Freedom of Economic Activity. The act sets down the rules applicable to the activity of business entities.
An overview of commercial activity in Poland
Acquisition of real estate by foreigners: Permits are still an issue
The limitations on acquisition of land by foreigners fell dramatically when Poland joined the EU, but acquisition of agricultural land still requires a permit and causes many practical problems.
Acquisition of real estate by foreigners: Permits are still an issue
Who is liable for overstating the value of an in-kind contribution?
The requirement that the share capital of a limited-liability company be fully covered prior to registration of the company is tied to liability in the event that an in-kind contribution is made to the company at an inflated value.
Who is liable for overstating the value of an in-kind contribution?
VAT on the sale of developed land
The manner in which a structure on land is defined determines the tax consequences of sale of the land.
VAT on the sale of developed land
What's up with the reform of limited-liability companies?
On 22 February 2013, the lower house of the Polish Parliament voted to reject a bill that would reduce the minimum statutory share capital in limited-liability companies. But changes are still necessary.
What's up with the reform of limited-liability companies?
Innovation first
It is not always possible to develop an innovation from scratch. But fortunately, good new ideas can also be bought.
Innovation first
Status of bill to amend the Act on Competition and Consumer Protection
Comment and consultation on the proposal are drawing to a close.
Status of bill to amend the Act on Competition and Consumer Protection
Fairness opinions in Poland
External, independent opinions on the fairness of the financial conditions of M&A transactions are gaining popularity in Polish practice.
Fairness opinions in Poland
Changing of the guard on the M&A market
The time when Western firms made spectacular M&A investments in Asian markets is over.
Changing of the guard on the M&A market
The Drumet story-from bankruptcy to acquisition by a strategic investor
In the course of the past four years, Drumet, a Polish producer of steel wire, has gone through an interesting series of ownership changes.
The Drumet story-from bankruptcy to acquisition by a strategic investor
What is the involvement of employees in cross-border mergers?
In a cross-border merger, the employees must have an opportunity to participate in the merger procedure and in the governance of the new company—typically by having an influence on the composition of the supervisory board.
What is the involvement of employees in cross-border mergers?
When buying bearer shares, be sure to check the validity of the share certificate
Before buying bearer shares, it is important to check the validity of the share certificate. Under Commercial Companies Code Art. 328, a share certificate lacking the necessary data, the company seal, or the signature of the management board is invalid.
When buying bearer shares, be sure to check the validity of the share certificate