Country
Closing a company in Poland: routes, rules and your records
The National Court Register is where you file to close a company in Poland. The two routes are Shareholder resolution and Bankruptcy declaration. The Personal Data Protection Office is the data-protection authority for the records. the shareholders resolve to dissolve the company, or to move its seat abroad, and a notary records the minutes.
The National Court Register records the strike-off of a limited-liability company after liquidation ends or after bankruptcy proceedings end.
| Fact | Detail |
|---|---|
| Registry | The National Court Register. Ministry of Justice |
| Regulator | The Personal Data Protection Office. Personal Data Protection Office |
| Employee notice | The collective-dismissal statute. Sejm |
| Records to keep | Article 74 of the Accounting Act. Sejm |
| Data-protection law | The General Data Protection Regulation, as the Personal Data Protection Office applies it. Personal Data Protection Office |
How to close a company in Poland
Shareholder resolution is used when the shareholders resolve to dissolve the company, or to move its seat abroad, and a notary records the minutes. If the company was formed on an official template, every shareholder may instead sign with a qualified electronic signature, a trusted signature, or a personal signature. Dissolution follows liquidation, at the moment the company is struck from the register. Bankruptcy declaration is used when bankruptcy of the company has been declared, which the code lists as a cause of dissolution. Liquidation opens on that declaration, the name adds the words in liquidation, and the company keeps its legal personality. The liquidators are the management-board members unless the articles or a resolution say otherwise.
Dissolution and liquidation routes
| Route | When it is used | Source |
|---|---|---|
| Shareholder resolution | the shareholders resolve to dissolve the company, or to move its seat abroad, and a notary records the minutes. If the company was formed on an official template, every shareholder may instead sign with a qualified electronic signature, a trusted signature, or a personal signature. Dissolution follows liquidation, at the moment the company is struck from the register. | Sejm |
| Bankruptcy declaration | bankruptcy of the company has been declared, which the code lists as a cause of dissolution. Liquidation opens on that declaration, the name adds the words in liquidation, and the company keeps its legal personality. The liquidators are the management-board members unless the articles or a resolution say otherwise. | Sejm |
The registry
The National Court Register. A deletion filing for a limited-liability company is made in the court-registers portal, and only if the company is found in the register and has not already been deleted. The form lists the end of liquidation, the end of bankruptcy proceedings, a merger, division, or transformation, and dissolution or annulment. The deletion reason is chosen from a list that depends on the legal form. The registry court is filled in from the company's seat. A complete filing can be checked, signed, and paid in that portal.
Employees: consultation and notice
The collective-dismissal statute. It applies when an employer with at least 20 employees must end employment for reasons that do not concern the employees. Within 30 days that is at least 10 employees if the employer has fewer than 100, 10 percent if it has at least 100 but fewer than 300, or 30 employees if it has 300 or more. The employer consults the workplace unions, or employee representatives if there is no union, and gives written notice of the reasons, numbers, period, and selection criteria. An agreement is made within 20 days, or the employer sets the rules. Employment ends no earlier than 30 days after written notice of those terms to the county labor office.
For staff who worked in a US state, read final paycheck and WARN rules by state.
Data protection when the company closes
The General Data Protection Regulation, as the Personal Data Protection Office applies it. Article 4 defines personal data as information about an identified or identifiable natural person, including a person who can be identified directly or indirectly. The Office says covering a name is not always enough, because handwriting can still identify a person. Controllers have to check whether a published document still lets someone identify a person directly or indirectly.
The Personal Data Protection Office. The President of the Office wrote to the First President of the Supreme Court about documents published with an ineffective anonymization, and asked for the procedure used so that a person cannot be recognized. The Office applies the general data protection regulation to that publication.
The Office points to the Open Data Act definition. Anonymization is the process of changing public-sector information into information that does not relate to an identified or identifiable natural person, or of changing personal data so that identification of the person is not possible or is no longer possible. The Office says the provisions do not give a step-by-step instruction, and that covering a name can leave a person identifiable.
Where the GDPR applies, read GDPR and de-identified records before you treat the filing as a US privacy rule.
Records to keep
Article 74 of the Accounting Act. Approved annual financial statements are kept for at least five years, counted from the start of the year after the financial year in which they were approved. Accounting books are kept for five years, counted from the start of the year after the financial year they concern. If the entity is liquidated, a designated person or entity stores the records, and the manager, the liquidator, or the bankruptcy trustee tells the proper court or other register, and the tax office, where they are kept.
What this means for a data license
You give the data partner the right to use your records, with personal details removed, for AI research. Personal details are removed before anything leaves your company. Customer and staff details are never shared. You approve each system before anything is shared. To train and test AI that helps people do their jobs. Never for marketing, and never sold as contact lists. You keep ownership of your data, and full use of it in your business. You agree not to license the same records to anyone else. You sign an NDA and the licensing agreement, directly with the data partner, not with Vetrix. The partner is a US-based AI data company. We tell you the data partner's name before you sign. Read what is shared and what is removed, and read the license terms, before you decide.
You need at least 30 staff at peak, or 25 if most of your staff are in the US, and at least 2 years of records.
General information only. This is not legal, tax or financial advice.
The registries already read are listed in how to close a company in another country.
The order of work before the filing is how to wind down a company.
A different registry is how to close a company in Germany.
If liquidation is the comparison, read Ireland company liquidation.
Related
- Closing a company by country
Dissolution or liquidation route, registry, employee notice, and data-protection authority by country.
- Winding down
Order of operations to wind down a company, from approval through taxes and dissolution.
- Singapore
ACRA is the registry. One route is Striking off.
- South Africa
The CIPC is the registry. One route is Deregistration.
- Spain
The commercial registry is the registry. One route is Legal-cause dissolution.
- What's shared
Which records can be licensed, which details never leave, and what you approve.
- Systems
What common business tools do to company data after you cancel, including each vendor deletion window.
- Is it legal?
What GDPR, US rules, and bankruptcy law say about licensing company data.
Questions about closing a company in Poland
How do you close a company in Poland?
You close a company in Poland through Shareholder resolution or Bankruptcy declaration. Shareholder resolution is used when the shareholders resolve to dissolve the company, or to move its seat abroad, and a notary records the minutes. Bankruptcy declaration is used when bankruptcy of the company has been declared, which the code lists as a cause of dissolution. The National Court Register is the office that takes the filing.
When is a Polish limited-liability company struck from the National Court Register?
The Commercial Companies Code says dissolution follows liquidation and takes effect when the company is struck from the register. After the shareholders approve the liquidation report, the liquidators announce it at the company's seat and file it with the registry court together with the application to strike the company off. In the court-registers portal, a deletion filing is available only if the company is found and has not already been deleted. One listed cause is the end of liquidation. Another is the end of bankruptcy proceedings.
When must a Polish employer consult before a collective dismissal?
The statute applies to an employer with at least 20 employees when employment ends for reasons unrelated to the employees. Within 30 days the count is at least 10 employees if the employer has fewer than 100, 10 percent if it has at least 100 but fewer than 300, or 30 employees if it has 300 or more. The employer consults the workplace unions, or employee representatives if there is no union, and gives written notice of the reasons, the numbers, and the selection criteria. Employment ends no earlier than 30 days after notice to the county labor office.
What test does the Polish data protection office use for anonymization?
The Office applies the General Data Protection Regulation definition: personal data are information about an identified or identifiable natural person. It says covering a name is not always enough, because handwriting can still identify a person. It points to the Open Data Act, which treats anonymization as changing information so that it does not relate to an identified or identifiable person, or so that identification is not possible or is no longer possible. The Office says the provisions do not give a step-by-step instruction.
Sources
- Sejm. Commercial Companies Code, article 270.
- Ministry of Justice. Instruction for deleting an entity from the National Court Register.
- Personal Data Protection Office. Anonymization does not end with covering a first and last name.
- Sejm. Act on special rules for ending employment for reasons not concerning employees, 2025 consolidated text.
- Sejm. Accounting Act, 2026 consolidated text, article 74.