{"id":5763,"date":"2019-09-21T14:02:00","date_gmt":"2019-09-21T12:02:00","guid":{"rendered":"https:\/\/kancelariasurowka.pl\/?page_id=5763"},"modified":"2026-08-27T18:13:20","modified_gmt":"2026-08-27T16:13:20","slug":"limited-liability-company-established-online-general-issues-increase-of-the-companys-share-capital","status":"publish","type":"page","link":"https:\/\/kancelariasurowka.pl\/en\/practical-articles\/limited-liability-company-established-online-general-issues-increase-of-the-companys-share-capital\/","title":{"rendered":"Limited liability company established online. General issues, increase of the company\u2019s share capital."},"content":{"rendered":"<div  class=\"tatsu-sB1G6VT-f tatsu-section  tatsu-section-custom-height tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class = \"tatsu-custom-height-wrap\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"90px 0px 90px 0px\"}' data-padding-top='90px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-KvW0rXHE57\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-column-no-bg tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-WPttxvVi8G\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-single-image tatsu-module align-center tatsu-image-lazyload tatsu-external-image tatsu-wa7QCXU5xx  \" ><div class=\"tatsu-single-image-inner \" style=\"\" ><div class = \"tatsu-single-image-padding-wrap\" style = \"\" ><\/div><img class = \"tatsu-gradient-border\" data-src = \"https:\/\/kancelariasurowka.pl\/wp-content\/uploads\/2019\/09\/kancelaria_surowka-logo-black-400px.png\" alt =\" \"  src =\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mNkYAAAAAYAAjCB0C8AAAAASUVORK5CYII=\"  \/><\/div><style>.tatsu-wa7QCXU5xx .tatsu-single-image-inner{border-style: solid;max-width: 100%;}.tatsu-wa7QCXU5xx.tatsu-single-image{transform: translate3d(0px,25px, 0);}<\/style><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><\/div><style>.tatsu-row > .tatsu-WPttxvVi8G.tatsu-column{width: 100%;}.tatsu-WPttxvVi8G.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: none;}.tatsu-WPttxvVi8G > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-WPttxvVi8G > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-WPttxvVi8G > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-WPttxvVi8G > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><\/div><style>.tatsu-sB1G6VT-f.tatsu-section{background-color: rgba(0,0,0,1);}.tatsu-sB1G6VT-f .tatsu-section-background{background-image: url(https:\/\/kancelariasurowka.pl\/wp-content\/uploads\/2019\/09\/biuro-kancelaria-spolka_300px.jpg);background-repeat: no-repeat;background-attachment: scroll;background-position: top left;background-size: cover;}.tatsu-sB1G6VT-f .tatsu-bg-blur{background-repeat: no-repeat;background-attachment: scroll;background-position: top left;background-size: cover;}.tatsu-sB1G6VT-f .tatsu-section-pad{padding: 90px 0px 90px 0px;}.tatsu-sB1G6VT-f > .tatsu-bottom-divider{z-index: 9999;}.tatsu-sB1G6VT-f > .tatsu-top-divider{z-index: 9999;}.tatsu-sB1G6VT-f .tatsu-section-overlay{background: rgba(0,0,0,0.4);mix-blend-mode: normal;}.tatsu-sB1G6VT-f .tatsu-custom-height-wrap{align-items: center;min-height: 65vh;}@media only screen and (max-width: 767px) {.tatsu-sB1G6VT-f .tatsu-section-background{background-position: top left;}.tatsu-sB1G6VT-f .tatsu-bg-blur{background-position: top left;}}<\/style><\/div><div  class=\"tatsu--JXtkm60GM tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"90px 0px 25px 0px\"}' data-padding-top='90px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-has-two-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-cNtXkVxrCJ\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-fourth tatsu-column-image-none tatsu-column-effect-none  tatsu-cUMn_69_DK\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-single-image tatsu-module tatsu-image-lazyload tatsu-LIHu2B3Vkv  \" ><div class=\"tatsu-single-image-inner \" style=\"width : 1920px;\" ><div class = \"tatsu-single-image-padding-wrap\" style = \"padding-bottom : 133.33333333333%;\" ><\/div><img class = \"tatsu-gradient-border\" alt = \"adwokat Micha\u0142 Sur\u00f3wka\" title = \"adwokat Micha\u0142 Sur\u00f3wka\" data-src = \"https:\/\/kancelariasurowka.pl\/wp-content\/uploads\/2022\/05\/adwokat-Micha\u0142-Sur\u00f3wka-scaled.jpg\" src =\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mNkYAAAAAYAAjCB0C8AAAAASUVORK5CYII=\"  \/><\/div><style>.tatsu-LIHu2B3Vkv .tatsu-single-image-inner{border-style: solid;max-width: 100%;}.tatsu-LIHu2B3Vkv.tatsu-single-image{transform: translate3d(0px,0px, 0);}<\/style><\/div><div  class=\"tatsu-module tatsu-inline-text clearfix tatsu-EeYTfrA7Dz   \" ><style>.tatsu-EeYTfrA7Dz .tatsu-inline-text-inner{width: 100%;text-align: left;}.tatsu-EeYTfrA7Dz.tatsu-inline-text{margin: -50px 5px 5px 0px;}@media only screen and (max-width: 767px) {.tatsu-EeYTfrA7Dz .tatsu-inline-text-inner{width: 100%;}}<\/style><div class=\"tatsu-inline-text-inner tatsu-align-center\">\n<h6 class=\"MsoNormal\" style=\"text-align: center;\"><span style=\"font-size: 15px;\">Micha\u0142 Sur\u00f3wka<br \/>\n<\/span><span style=\"font-size: 12px;\">advocatet <\/span><em><br \/>\n<\/em><span style=\"font-size: 10px;\">SUR\u00d3WKA Law Firm<br \/>\n<\/span><\/h6>\n<\/div><\/div><div  class=\"tatsu-module tatsu-divider-wrap  tatsu-X2jmRX4If5   \"  ><style>.tatsu-X2jmRX4If5 .tatsu-divider{height: 1px;width: 100%;background: rgba(134,134,134,1);}.tatsu-X2jmRX4If5.tatsu-divider-wrap{text-align: center;}<\/style><hr class=\"tatsu-divider\"\/><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-cUMn_69_DK.tatsu-column{width: 26.1%;}.tatsu-cUMn_69_DK.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-cUMn_69_DK > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-cUMn_69_DK > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-cUMn_69_DK > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-cUMn_69_DK > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-cUMn_69_DK.tatsu-column{width: 25%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-cUMn_69_DK.tatsu-column{width: 25%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-cUMn_69_DK.tatsu-column{width: 100%;}}<\/style><\/div><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-three-fourth tatsu-column-image-none tatsu-column-effect-none  tatsu-0VVimMaYD3\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-shortcode-module tatsu-module tatsu-yEfANh0qnQ   \"  ><span><span><a href=\"https:\/\/kancelariasurowka.pl\/en\/\">Kancelaria adwokacka Sur\u00f3wka<\/a><\/span><\/span><br \/>\n<\/div><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-iJxmTtb3Pp  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-iJxmTtb3Pp.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h1 style=\"text-align: justify;\"><strong>LIMITED LIABILITY COMPANY ESTABLISHED ONLINE &#8211; S24<\/strong><\/h1>\n<p style=\"text-align: justify;\"><strong>It is worth emphasizing that this article is of a general nature<\/strong>. For an individual consultation, please contact Attorney Micha\u0142 Sur\u00f3wka directly at <a href=\"tel:+48883921775\">+48883921775<\/a> or via email at <a href=\"mailto:adwokat.m.surowka@kancelariasurowka.pl\" rel=\"noopener\">adwokat.m.surowka@kancelariasurowka.pl<\/a>. The law firm is based in Krakow (Cracow), Poland but provides services throughout the entire country.<\/p>\n<\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-0VVimMaYD3.tatsu-column{width: 73.9%;}.tatsu-0VVimMaYD3.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-0VVimMaYD3 > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-0VVimMaYD3 > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-0VVimMaYD3 > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-0VVimMaYD3 > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-0VVimMaYD3.tatsu-column{width: 75%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-0VVimMaYD3.tatsu-column{width: 75%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-0VVimMaYD3.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu--JXtkm60GM .tatsu-section-pad{padding: 90px 0px 25px 0px;}.tatsu--JXtkm60GM .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu--JXtkm60GM > .tatsu-bottom-divider{z-index: 9999;}.tatsu--JXtkm60GM > .tatsu-top-divider{z-index: 9999;}.tatsu--JXtkm60GM .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-COXKyw0CFg tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"0px 0px 90px 0px\"}' data-padding-top='0px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-uvUN7RCD2U\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-3yCNuR0FjQ\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-dcvRaVuBfW  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-dcvRaVuBfW.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<p style=\"text-align: justify;\">A limited liability company (sp\u00f3\u0142ka z o.o.) is a popular form of conducting business activities. Many individuals opt to <strong>establish it online through the S24 portal, which is managed by the Ministry of Justice<\/strong>. This method is characterized by numerous advantages, including speed, intuitiveness, and lower costs compared to the expenses entrepreneurs would face if they were to establish a limited liability company through a notarial deed.<\/p>\n<p style=\"text-align: justify;\">However, it is important to remember that <strong>a limited liability company established through the S24 portal is not without its drawbacks<\/strong>. When forming a company in this way, the company&#8217;s articles of association are usually very simplified and based on a standard template. As a result, the content of the agreement does not account for specific provisions tailored to the particular needs of the business. For example, it lacks provisions for increasing the share capital, which may be necessary as the company grows.<\/p>\n<p style=\"text-align: justify;\">As an <a href=\"https:\/\/kancelariasurowka.pl\/en\">attorney in Krakow<\/a>, specializing in business law, I am aware that there are many questions surrounding the topic of limited liability companies established through the S24 portal. In this post, I will address some general issues related to the process of setting up a company via S24 and <strong>discuss how to properly conduct an increase in the share capital of an S24 company<\/strong>.<\/p>\n<\/div><\/div><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-hb26dare53cuyg4f  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-hb26dare53cuyg4f.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h4 style=\"text-align: center;\">Do you need legal assistance?<\/h4>\n<\/div><\/div><div  class=\"tatsu-module tatsu-normal-button tatsu-button-wrap align-block block-center  tatsu-hb26ded15954l202   \"><a class=\"tatsu-shortcode largebtn tatsu-button left-icon circular   bg-animation-none  \" href=\"https:\/\/kancelariasurowka.pl\/en\/contact\/\" style= \"\"  aria-label=\"Contact the Lawyer\" data-gdpr-atts={} >Contact the Lawyer<\/a><style>.tatsu-hb26ded15954l202 .tatsu-button{background-color: rgba(255,74,54,1);color: #ffffff ;}.tatsu-hb26ded15954l202 .tatsu-button:hover{background-color: rgba(221,86,72,1);}<\/style><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-3yCNuR0FjQ.tatsu-column{width: 100%;}.tatsu-3yCNuR0FjQ.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-3yCNuR0FjQ > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-3yCNuR0FjQ > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-3yCNuR0FjQ > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-3yCNuR0FjQ > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-3yCNuR0FjQ.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-3yCNuR0FjQ.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-3yCNuR0FjQ.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-COXKyw0CFg .tatsu-section-pad{padding: 0px 0px 90px 0px;}.tatsu-COXKyw0CFg .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-COXKyw0CFg > .tatsu-bottom-divider{z-index: 9999;}.tatsu-COXKyw0CFg > .tatsu-top-divider{z-index: 9999;}.tatsu-COXKyw0CFg .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-JWpx-ZcOWGA tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"112px 0px 90px 0px\"}' data-padding-top='112px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-ET5xgmz1tp9\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-XtDYzOk20in\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-zU7eT9utYDY  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-zU7eT9utYDY.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h2>Registration through the S24 portal \u2013 is establishing an LLC online worth it?<\/h2>\n<p style=\"text-align: justify;\">Before we move on to the matters of <strong>amending the articles of association of an LLC established through S24 and increasing the share capital<\/strong> of such a company, it is worth starting with a reminder of a few key facts. Let us therefore examine the differences between an LLC established electronically and one established through traditional means.<\/p>\n<p style=\"text-align: justify;\">Increasingly, future shareholders of a limited liability company decide to register it via the S24 system (EKRS). <strong>Establishing a company through S24 provides significant time savings compared to traditional registration methods<\/strong>. Choosing the S24 system and establishing an LLC through it not only speeds up the entire process but also results in lower fees. For example, the court fee is 250 PLN, while traditional registration costs 500 PLN.<\/p>\n<p style=\"text-align: justify;\">However, a company established through S24 also has its drawbacks. Usually, <strong>the articles of association of an LLC set up electronically are highly simplified<\/strong>, containing only the basic formal requirements stipulated for such companies. This is due to the fact that the goal of shareholders using the S24 portal to establish a company is to complete the process as quickly as possible, rather than specifying, personalizing, and tailoring the governance and corporate mechanisms that will govern the company.<\/p>\n<h2>LLC established through S24 and increasing the share capital. Cash and non-cash contributions (reports)<\/h2>\n<p style=\"text-align: justify;\">The aforementioned conditions mean that establishing a company through S24 results in these types of entities, in addition to dozens of other simplifications, usually having <strong>the minimum required share capital stipulated by the Commercial Companies Code<\/strong>. At the same time, as a result, they do not have provisions in the articles of association allowing for an increase in the share capital in a way that would not require changing the articles of association of the company established electronically. Moreover, the share capital of an LLC established online <strong>can only be covered by cash contributions<\/strong>, made within seven days from the date of the company\u2019s entry into the register.<\/p>\n<p style=\"text-align: justify;\">As a result, in a situation where the LLC is growing according to the shareholders&#8217; plans or if a new shareholder is to join the company, increasing its share capital often becomes necessary. One solution in this case is to use an appropriate resolution template and amend the articles of association of the company established through S24 in this regard (again \u2013 a resolution registered electronically). An alternative option is <strong>to amend the articles of association of the company established through S24 via a notarial deed \u2013 through a notarial act<\/strong>.<\/p>\n<\/div><\/div><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-hb26e9068ocjkghz  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-hb26e9068ocjkghz.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h4 style=\"text-align: center;\">Do you need legal assistance?<\/h4>\n<\/div><\/div><div  class=\"tatsu-module tatsu-normal-button tatsu-button-wrap align-block block-center  tatsu-hb26edjuow50hmmv   \"><a class=\"tatsu-shortcode largebtn tatsu-button left-icon circular   bg-animation-none  \" href=\"https:\/\/kancelariasurowka.pl\/en\/contact\/\" style= \"\"  aria-label=\"Contact the Lawyer\" data-gdpr-atts={} >Contact the Lawyer<\/a><style>.tatsu-hb26edjuow50hmmv .tatsu-button{background-color: rgba(255,74,54,1);color: #ffffff ;}.tatsu-hb26edjuow50hmmv .tatsu-button:hover{background-color: rgba(221,86,72,1);}<\/style><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-XtDYzOk20in.tatsu-column{width: 100%;}.tatsu-XtDYzOk20in.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-XtDYzOk20in > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-XtDYzOk20in > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-XtDYzOk20in > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-XtDYzOk20in > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-XtDYzOk20in.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-XtDYzOk20in.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-XtDYzOk20in.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-JWpx-ZcOWGA.tatsu-section{background-color: rgba(243,243,243,1);}.tatsu-JWpx-ZcOWGA .tatsu-section-pad{padding: 112px 0px 90px 0px;}.tatsu-JWpx-ZcOWGA .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-JWpx-ZcOWGA > .tatsu-bottom-divider{z-index: 9999;}.tatsu-JWpx-ZcOWGA > .tatsu-top-divider{z-index: 9999;}.tatsu-JWpx-ZcOWGA .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-Cm7YL6Fe7u5 tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"90px 0px 90px 0px\"}' data-padding-top='90px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-u3zBywD7PaN\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-RZGpnvqU4fz\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-pgiTxuJpymY  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-pgiTxuJpymY.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h2>Effective Increase of the Share Capital of a Company Established via S24 \u2013 Is an Amendment of the Articles of Association by Notarial Deed Necessary?<\/h2>\n<p style=\"text-align: justify;\">If we are dealing with a limited liability company established through the S24 portal, the provision of Article 158 \u00a7 12 of the Commercial Companies Code applies. What does it state? According to this provision, an increase in the share capital of such a company \u2013 indeed \u2013 <strong>can be effectively carried out via the online portal, but only when monetary contributions are made<\/strong>.<\/p>\n<p style=\"text-align: justify;\">However, in many cases, the shareholders plan to increase the capital using assets other than money, such as real estate, receivables, machinery, vehicles, organized parts of the enterprise, or the entire enterprise. In this case, the planned contributions, in addition to the already made (usually minimal) monetary contribution of 5,000 PLN, are <strong>referred to as non-monetary contributions<\/strong>.<\/p>\n<p style=\"text-align: justify;\">In such a situation, according to Article 257 \u00a7 1 of the Commercial Companies Code, unless the increase is carried out in accordance with provisions already set out in the articles of association regarding the amount and timing of the increase (and such provisions are typically absent in the articles of companies registered online), <strong>the increase can only be carried out through a procedure that involves amending the articles of association of the company established via S24<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Returning to what I wrote in the context of Article 158 \u00a7 12 of the Commercial Companies Code, in the case of limited liability companies established via S24, only an amendment of the articles of association in the form of a notarial deed opens the possibility for shareholders to make non-monetary contributions. To be more precise, this is necessary because <strong>a regular resolution regarding the increase of capital by making non-monetary contributions would be invalid as it would contradict the law<\/strong>, specifically Article 158 \u00a7 12 of the Commercial Companies Code.<\/p>\n<p style=\"text-align: justify;\">Importantly, the existence of Article 255 \u00a7 4 of the Commercial Companies Code, which concerns the electronic amendment of S24 articles of association, does not affect the correctness of this conclusion. Among the changes permissible via this route, there is no change that shareholders of a company established electronically can introduce, namely, an increase in capital using non-monetary contributions.<\/p>\n<h2>Amendment of the Articles of Association of a Company Established via S24 \u2013 A Notarial Deed Is an Opportunity to Tailor the Articles to the Specific Company<\/h2>\n<p style=\"text-align: justify;\">A planned amendment to the articles of association of a limited liability company registered via the S24 portal is an excellent opportunity to consider the following concept. It involves passing a resolution, which, once included in the protocol prepared by the notary (since we must use their services), <strong>simultaneously repeals the existing articles of association and adopts a new, unified version of the articles of association prepared by a specialist<\/strong>.<\/p>\n<p style=\"text-align: justify;\">This time, the document should be comprehensive, taking into account aspects such as:<\/p>\n<ul>\n<li>relationships between shareholders;<\/li>\n<li>the company\u2019s assets;<\/li>\n<li>the appropriate number of shares;<\/li>\n<li>the nature of the company\u2019s business;<\/li>\n<li>the preferred decision-making mechanisms within the company;<\/li>\n<li>provisions for the event of the death of a shareholder.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Clients of the SUR\u00d3WKA Law Firm can benefit from the services of an experienced and dedicated lawyer, who has the practical expertise and skills necessary for such matters. As specialists in the field of <a href=\"\/prawo-gospodarcze\/\">commercial law Krakow<\/a>, we are able to prepare a <strong>tailored articles of association that reflect the company\u2019s characteristics and incorporate all the key aspects of its current operations, as well as elements that may prove important in the future (such as inheritance of shares)<\/strong>.<\/p>\n<h2>Amendment of the Articles of Association Formed Electronically \u2013 What Should Be Taken Into Account?<\/h2>\n<p style=\"text-align: justify;\">Those interested in increasing the capital of a company established via the S24 portal with non-monetary contributions should be aware that in such cases, <strong>a civil law transaction tax will need to be paid, which will be calculated at a rate of 0.5% of the value of the non-monetary contributions<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Moreover, after the company\u2019s articles of association are amended through a notarial deed (and in the case of non-monetary contributions, this form is necessary), the company will permanently lose the status of a company formed using the template, and thus, among other things, <strong>it will no longer be possible to amend it electronically in any respect<\/strong>.<\/p>\n<p style=\"text-align: justify;\">This means that a notarial amendment to the articles of association of a company formed electronically returns the company to its original state. What does this mean? The company will be in the same position as if its articles of association had been prepared initially in the form of a notarial deed, without the use of the S24 portal (EKRS). Therefore, it is <strong>important to carefully consider the justification for establishing a limited liability company electronically from the very beginning<\/strong>.<\/p>\n<p style=\"text-align: justify;\">However, if at a later stage, amending the articles of association of a company established via the S24 portal by notarial deed becomes necessary, for example, in the case of non-monetary contributions, it is worth considering \u2013 alongside this \u2013 expanding the articles of association and adapting them to the realities of the business and the relationships within the company. <strong>Professional support in this regard is provided by SUR\u00d3WKA Law Firm<\/strong>.<\/p>\n<p>In addition to business law,<strong data-start=\"168\" data-end=\"264\"> SUR\u00d3WKA Law Firm specializes exclusively<\/strong> in the following area:<\/p>\n<ul>\n<li><a href=\"https:\/\/kancelariasurowka.pl\/en\/specialties\/criminal-law\/\">criminal law Krakow.<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Also read:<\/p>\n<ul>\n<li><a href=\"https:\/\/kancelariasurowka.pl\/en\/practical-articles\/how-much-does-it-cost-to-hire-a-lawyer-for-a-criminal-or-civil-case\/\">How much does hiring a lawyer in a criminal case cost?<\/a><\/li>\n<li><a href=\"https:\/\/kancelariasurowka.pl\/en\/practical-articles\/detention-what-can-the-family-of-a-detained-person-do\/\">How to check if someone has been detained by the police?<\/a><\/li>\n<li><a href=\"https:\/\/kancelariasurowka.pl\/en\/practical-articles\/postponement-of-prison-sentence-execution\/\">Postponement of the execution of a prison sentence<\/a><\/li>\n<\/ul>\n<\/div><\/div><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-h79j8d1zttawz4fd  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-h79j8d1zttawz4fd.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h4 style=\"text-align: center;\">Do you need legal assistance?<\/h4>\n<\/div><\/div><div 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