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Catalogue · JTWPOLAND series

Biblioteka Restrukturyzacji

The Restructuring Library: guides for shareholders, management boards, accountants and advisers preparing a reorganisation. The three titles are currently published in Polish; the request form and the e-mail with the download link are also in Polish. Each entry shows the scope, the contents, the number of pages and the legal reference date.

Cover: JDG → spółka z o.o.
Restructuring

JDG → spółka z o.o.

Sole trader to sp. z o.o.: procedure, taxes and first settlements

A guide to converting an entrepreneur who is a natural person into a single-shareholder sp. z o.o.: choosing the route against a contribution in kind or a sale of the business, documents and the procedure step by step, closing the entrepreneur’s PIT settlements, the company’s first CIT and VAT settlements, profits earned before the conversion, and the books of account. The publication closes with a list of documents, a working timetable and a schedule of tax values.

Author: Zbyszko Pora

  • Format: PDF
  • Pages: 45
  • Size: 517.3 KiB
  • Language: Polish
  • Edition: 2026
  • Legal position as at: 11 September 2026
  • Series no.: E01
Contents (chapter titles translated from the Polish)
  1. Deciding to change the form of business
  2. The entrepreneur, the company and the management board: a map of liability
  3. Documents and data before the procedure begins
  4. The conversion procedure step by step
  5. Closing the entrepreneur’s PIT settlements
  6. CIT of the converted company
  7. Profits earned before the conversion
  8. VAT, tax identification number (NIP), invoices and systems
  9. Books of account, transitional settlements and the first closing
  10. Timetable, examples and the closing check
Get the e-book (Polish edition)

Polish-language edition. The request form and the e-mail are in Polish.

Cover: Podział spółki: wydzielenie czy wyodrębnienie?
Restructuring

Podział spółki: wydzielenie czy wyodrębnienie?

Division of a company: spin-off or separation? Procedure, taxes and documentation

A comparison of the two partial divisions of a sp. z o.o. — by spin-off and by separation — from the purpose and the ownership structure, through the two organised parts of an enterprise, the division plan and the procedure, to CIT of the company being divided and of its shareholders, VAT, real estate and PCC, tax succession, the books of account and the steps after registration. The publication closes with a variant-selection sheet, a template for two ZCP descriptions and a register of transitional items.

Author: Zbyszko Pora

  • Format: PDF
  • Pages: 50
  • Size: 608.8 KiB
  • Language: Polish
  • Edition: 2026
  • Legal position as at: 11 September 2026
  • Series no.: E04
Contents (chapter titles translated from the Polish)
  1. The purpose of the division and the choice of variant
  2. The ownership structure before and after the division
  3. Two organised parts of an enterprise
  4. The division plan and the corporate procedure
  5. CIT on the part of the company being divided
  6. The company receiving the assets and the shareholders
  7. VAT, real estate and PCC
  8. Tax succession and transitional settlements
  9. Books of account, financing and steps after registration
  10. Cases and an implementation timetable
Get the e-book (Polish edition)

Polish-language edition. The request form and the e-mail are in Polish.

Cover: Czy to jest ZCP?
Restructuring

Czy to jest ZCP?

Is it an organised part of an enterprise (ZCP)? The classification test, documents and tax consequences

The test for classifying an organised part of an enterprise: organisational, financial and functional separation, assets not transferred, the moment of assessment and the evidence file, followed by ZCP in a division of a company, in a contribution in kind and a sale, and in commercial real estate. Six cases with an outcome and the opposite variant; at the end, a ZCP questionnaire, a register of evidence and a classification memorandum.

Author: Zbyszko Pora

  • Format: PDF
  • Pages: 62
  • Size: 659.8 KiB
  • Language: Polish
  • Edition: 2026
  • Legal position as at: 11 September 2026
  • Series no.: E10
Contents (chapter titles translated from the Polish)
  1. An enterprise, an organised part of an enterprise (ZCP) and a set of assets
  2. Organisational separation
  3. Financial separation
  4. Functional independence
  5. Assets not transferred and dependencies after the transaction
  6. The moment of assessment and the evidence file
  7. ZCP in a division of a company
  8. ZCP in a contribution in kind and in a sale: taxes, values and liability
  9. Commercial real estate: why a lease does not settle everything
  10. Six cases: outcome, evidence and the opposite variant
  11. Glossary and final working instructions
Get the e-book (Polish edition)

Polish-language edition. The request form and the e-mail are in Polish.

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