Obligation of liquidation of ltd in Poland

I had a company – ltd - in Poland, it’s not active for several years. Am I liable for not winding it up? 

There is no obligation to liquidate a limited liability company under Polish law. But as long as the company is registered it means that it is incorporated under Polish law, exists in the view of law and should fulfill certain obligations. 

For the purposes of this answer I am assuming that the company has no debts. Otherwise we would have to discuss whether the obligation to file for bankruptcy was not fulfilled. This is directly connected with personal liability of the members of the management board on the ground of civil and criminal law. 

Generally the company may suspend its activities for the period from 30 days to 2 years. In case of a ltd it should be notified to companies register and to the proper tax office. If not, your company shall be treated as active. 

Aleksandra Dalecka 

Attorney at law 

Zdanowicz & Partners Law Office 

Contact: blog@zdanowiczlegal.pl