{"id":748,"date":"2025-02-14T15:17:01","date_gmt":"2025-02-14T14:17:01","guid":{"rendered":"https:\/\/legal-cosy.com\/?p=748"},"modified":"2025-02-19T22:44:51","modified_gmt":"2025-02-19T21:44:51","slug":"jednoosobowa-dzialalnosc-gospodarcza-co-dalej","status":"publish","type":"post","link":"https:\/\/legal-cosy.com\/en\/2025\/02\/14\/jednoosobowa-dzialalnosc-gospodarcza-co-dalej\/","title":{"rendered":"Sole proprietorship. What\u2019s next?"},"content":{"rendered":"<figure class=\"wp-block-image size-large has-custom-border is-style-rounded\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"1024\" height=\"683\" data-attachment-id=\"749\" data-permalink=\"https:\/\/legal-cosy.com\/en\/2025\/02\/14\/jednoosobowa-dzialalnosc-gospodarcza-co-dalej\/pexels-vlada-karpovich-8367777-1\/\" data-orig-file=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?fit=4791%2C3194&amp;ssl=1\" data-orig-size=\"4791,3194\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"JDG\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?fit=1024%2C683&amp;ssl=1\" data-src=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=1024%2C683&#038;ssl=1\" alt=\"\" class=\"wp-image-749 lazyload\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;border-radius:35px\" data-srcset=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=1024%2C683&amp;ssl=1 1024w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=300%2C200&amp;ssl=1 300w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=768%2C512&amp;ssl=1 768w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=1536%2C1024&amp;ssl=1 1536w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=2048%2C1365&amp;ssl=1 2048w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?resize=1200%2C800&amp;ssl=1 1200w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-vlada-karpovich-8367777-1.jpg?w=3000&amp;ssl=1 3000w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Sole proprietorship. What\u2019s next?<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">This is a question frequently asked by entrepreneurs. At the beginning of a business venture, a sole proprietorship is often a simple and natural choice, but as the business grows, this form may become less advantageous. In such cases, entrepreneurs may consider, for example, transforming their business or establishing a new company.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Any change brings uncertainty and numerous questions, which is why I decided to provide some clarity on this topic. Below are answers to questions that may arise most often.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong><strong>When is it worth considering changing a sole proprietorship to another form of business?<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">There is no single correct answer to this question. It is certainly worth considering various scenarios if you feel your business is growing well, and it\u2019s time for a change, or if you\u2019re looking for greater security.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Why should you start considering whether it\u2019s time to make changes at all?<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">A sole proprietorship entails the entrepreneur's personal liability with all his assets. A limited liability company, however, excludesyour personal liability. This is especially important in high-risk industries. An important note \u2013 the entrepreneur will remain jointly liable with the company for any existing obligations arising from the sole proprietorship for a period of 3 years following the transformation.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">If you plan to attract an investor or sell your business, a limited liability company will undoubtedly be more attractive. It also provides greater stability in the case of succession \u2013 if you are already thinking about preparing your company for generational transition, moving away from a sole proprietorship may be a good idea.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Tax and contribution-related factors may also justify the change. These require individual analysis, as the evaluation of which solution will ultimately be more beneficial depends on many factors (e.g., the tax structure of the sole proprietorship or the planned shareholding and management structure of the company).<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-justify\"><strong>2. I want to change the way I run my business. What are the possible solutions?<\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">It is possible to choose on of the following options, which are explained in detail in the answers to other questions.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Transformation on the basis of the Commercial Companies Code provisions<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">This allows for the transformation of a sole proprietorship into a single-shareholder limited liability company, which inherits all the rights and obligations of the entrepreneur. In subsequent stages, it is possible to introduce changes within the company, such as adding new shareholders.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>In-kind contribution of the business to the company<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">The second option is to establish a new company (or join an existing one) and contribute your business to the company as an in-kind contribution (non-monetary contribution in exchange for shares\/stocks\/capital interest, depending on the type of company). In this case, we are not limited to a limited liability company (although it is the most popular choice), but there is no continuation of the rights and obligations.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph translation-block\">It is important that the business being contributed (or its organized part) actually meets the conditions for being recognized as an independent business, i.e., it must constitute<em> an organized set of intangible and tangible assets intended for conducting business activities<\/em>. If this is questioned by tax authorities, it may lead to negative VAT-related consequences.<\/p>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Establishing a new company and phasing out the existing business<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">It is also possible to establish a new company (or join an existing one) without transferring the current business. In this case, the sole proprietorship will be gradually phased out, and new orders will be taken over by the company. It is also possible to transfer individual assets of the entrepreneur to the company.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\"><br><strong>3. <strong>What does the transformation procedure look like?<\/strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">The transformation process is regulated in detail by the provisions of the Commercial Companies Code and requires following a specific procedure, including the preparation of relevant documents. At first glance, this may seem daunting, but with proper preparation, the whole process should proceed smoothly and without obstacles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The procedure is as follows:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"translation-block\">Preparation of <strong>financial statement<\/strong> for the purposes of the transformation.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">It is worth determining with the accounting department how long it may take to prepare the financial statements, as further deadlines depend on this.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li class=\"translation-block\">Preparation of a<strong> transformation plan<\/strong> with the content required by the Commercial Companies Code - one of the attachments is the prepared financial statement. At this stage, we also prepare a draft of the company's articles of association. It is necessary to do it in the form of a notarial deed!<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li class=\"translation-block\">Filing a <strong>motion for the appointment of an auditor <\/strong>to examine the transformation plan.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">It is worth determining in advance the availability and amount of remuneration with a specific auditor and applying for the appointment of this person, and not rely on the decision of the registrycourt. This significantly facilitates the entire procedure.<\/p>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li class=\"translation-block\"><strong>Examination of the transformation plan<\/strong> by an auditor.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The auditor has 2 months to do this as standard, but the registry court may set a different deadline.<\/p>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li class=\"translation-block\">Making a <strong>statement on transformation<\/strong> - in the form of a notarial deed.<\/li>\n\n\n\n<li class=\"translation-block\"><strong>Spouse's consent to the transformation <\/strong>- if required. It may be submitted in a separate notarial deed or when the entrepreneur makes a statement on transformation.<\/li>\n\n\n\n<li class=\"translation-block\">Filingof a <strong>motion to the registry court<\/strong> for entry of the new company in the Register of Entrepreneurs of the National Court Register.<\/li>\n\n\n\n<li>Waiting for entry. \ud83d\ude0a<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">After registering the company, you still need to remove the business from the Central Registration and Information on Economic Activity (CEIDG) and submit a notification to the Central Register of Beneficial Owners (regarding the new company).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Jakie s\u0105 korzy\u015bci z przekszta\u0142cenia?<\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Zasadnicz\u0105 korzy\u015bci\u0105 z przeprowadzenia przekszta\u0142cenia <strong>jest kontynuacja praw i obowi\u0105zk\u00f3w przedsi\u0119biorcy<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Odk\u0142adaj\u0105c na bok rozwa\u017cania o prawnym charakterze tego przej\u015bcia (bardziej kontynuacja czy bardziej sukcesja uniwersalna) \u2013 co to oznacza w praktyce?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Je\u017celi jako przedsi\u0119biorca zatrudnia\u0142e\u015b pracownik\u00f3w, to sp\u00f3\u0142ka automatycznie staje si\u0119 pracodawc\u0105 (nie wyst\u0119puje przej\u015bcie zak\u0142adu pracy, co wi\u0105\u017ce si\u0119 m.in. z dodatkowymi obowi\u0105zkowymi zawiadomieniami).<\/li>\n\n\n\n<li>Sp\u00f3\u0142ka pozostaje stron\u0105 innych um\u00f3w zawartych przez przedsi\u0119biorc\u0119 (np. z klientami, dostawcami).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Uwaga! Umowy mog\u0105 zawiera\u0107 odmienne postanowienia, wi\u0119c trzeba je dok\u0142adnie przeanalizowa\u0107 (to z regu\u0142y te postanowienia pod koniec umowy, do kt\u00f3rych si\u0119 na co dzie\u0144 nie zagl\u0105da \ud83d\ude09 ).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sp\u00f3\u0142ka pozostaje podmiotem decyzji administracyjnych wydanych dla przedsi\u0119biorcy, w tym zezwole\u0144, koncesji, co mo\u017ce mie\u0107 zasadnicze znaczenie dla mo\u017cliwo\u015bci kontynuowania dzia\u0142alno\u015bci w spos\u00f3b niezak\u0142\u00f3cony.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Uwaga! Inne zasady mog\u0105 wynika\u0107 z przepis\u00f3w lub z tre\u015bci decyzji, wi\u0119c trzeba je dok\u0142adnie przeanalizowa\u0107.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sp\u00f3\u0142ka jest w\u0142a\u015bcicielem sk\u0142adnik\u00f3w maj\u0105tku przedsi\u0119biorcy (tylko tych \u201efirmowych\u201d).<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-media-text alignwide has-media-on-the-right is-stacked-on-mobile is-vertically-aligned-center\" style=\"grid-template-columns:auto 47%\"><div class=\"wp-block-media-text__content\">\n<h3 class=\"wp-block-heading\">5. <strong>Jak d\u0142ugo trwa i ile kosztuje przekszta\u0142cenie?<\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Czas trwania przekszta\u0142cenia to ok. 3-4 miesi\u0105ce. Oczywi\u015bcie w du\u017cym stopniu zale\u017cy to od tego, w jakim czasie uda si\u0119 zebra\u0107 niezb\u0119dne dokumenty, ustali\u0107 tre\u015b\u0107 planu przekszta\u0142cenia i przygotowa\u0107 za\u0142\u0105czniki (w szczeg\u00f3lno\u015bci sprawozdanie finansowe). Dodatkowo czas trwania ca\u0142ego procesu zale\u017cy tak\u017ce od podmiot\u00f3w trzecich, takich jak bieg\u0142y rewident czy s\u0105d rejestrowy, wi\u0119c trzeba liczy\u0107 si\u0119 z ryzykiem wyd\u0142u\u017cenia tego terminu.<\/p>\n<\/div><figure class=\"wp-block-media-text__media\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"300\" height=\"192\" data-attachment-id=\"753\" data-permalink=\"https:\/\/legal-cosy.com\/en\/2025\/02\/14\/jednoosobowa-dzialalnosc-gospodarcza-co-dalej\/pexels-suzyhazelwood-1526049-1\/\" data-orig-file=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?fit=5269%2C3376&amp;ssl=1\" data-orig-size=\"5269,3376\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"pexels-suzyhazelwood-1526049 (1)\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?fit=1024%2C656&amp;ssl=1\" data-src=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=300%2C192&#038;ssl=1\" alt=\"\" class=\"wp-image-753 size-medium lazyload\" data-srcset=\"https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=300%2C192&amp;ssl=1 300w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=1024%2C656&amp;ssl=1 1024w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=768%2C492&amp;ssl=1 768w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=1536%2C984&amp;ssl=1 1536w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=2048%2C1312&amp;ssl=1 2048w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?resize=1200%2C769&amp;ssl=1 1200w, https:\/\/i0.wp.com\/legal-cosy.com\/wp-content\/uploads\/2025\/02\/pexels-suzyhazelwood-1526049-1.jpg?w=3000&amp;ssl=1 3000w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/192;\" \/><\/figure><\/div>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Przekszta\u0142cenie jest do\u015b\u0107 kosztownym procesem \u2013 na pewno dro\u017cszym ni\u017c dost\u0119pne rozwi\u0105zania z now\u0105 sp\u00f3\u0142k\u0105. Trzeba liczy\u0107 si\u0119 z nast\u0119puj\u0105cymi wydatkami:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>koszty notarialne (o\u015bwiadczenie o przekszta\u0142ceniu, ew. zgoda ma\u0142\u017conka, chocia\u017c mo\u017ce by\u0107 ona zawarta w ramach wcze\u015bniej wskazanych akt\u00f3w notarialnych),<\/li>\n\n\n\n<li>op\u0142aty s\u0105dowe (300 z\u0142 za wniosek o wyznaczenie bieg\u0142ego i 600 z\u0142 za rejestracj\u0119 sp\u00f3\u0142ki, opcjonalnie 17 z\u0142 op\u0142aty skarbowej od pe\u0142nomocnictwa, je\u017celi reprezentuje Ci\u0119 profesjonalny pe\u0142nomocnik),<\/li>\n\n\n\n<li>koszt sporz\u0105dzenia sprawozdania finansowego dla cel\u00f3w przekszta\u0142cenia (je\u017celi JDG prowadzi\u0142a uproszczon\u0105 ksi\u0119gowo\u015b\u0107, koszt takiego sprawozdania b\u0119dzie wy\u017cszy),<\/li>\n\n\n\n<li>wynagrodzenie bieg\u0142ego rewidenta za badanie planu przekszta\u0142cenia,<\/li>\n\n\n\n<li>opcjonalnie \u2013 koszt pomocy prawnej lub podatkowej w zakresie przekszta\u0142cenia.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. <strong>Jakie s\u0105 plusy i minusy rozwi\u0105za\u0144 z now\u0105 sp\u00f3\u0142k\u0105?<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Inne rozwi\u0105zania ni\u017c przekszta\u0142cenie, czyli zawi\u0105zanie nowej sp\u00f3\u0142ki i wniesienie przedsi\u0119biorstwa aportem lub stopniowe wygaszanie dzia\u0142alno\u015bci z pewno\u015bci\u0105 s\u0105 rozwi\u0105zaniami szybszymi, prostszymi i mniej kosztownymi (zasadniczym kosztem jest za\u0142o\u017cenie i zarejestrowanie sp\u00f3\u0142ki). Daj\u0105 te\u017c wi\u0119ksz\u0105 swobod\u0119 co do wyboru sp\u00f3\u0142ki \u2013 nie musi by\u0107 to tylko sp\u00f3\u0142ka z o.o., od razu mo\u017cna nada\u0107 te\u017c jej docelow\u0105 struktur\u0119 (np. zawi\u0105zanie sp\u00f3\u0142ki razem z innymi wsp\u00f3lnikami).<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Jaki jest najwi\u0119kszy minus? Taka sp\u00f3\u0142ka zawsze b\u0119dzie ca\u0142kowicie odr\u0119bnym od przedsi\u0119biorcy podmiotem i nie nast\u0105pi przej\u015bcie praw i obowi\u0105zk\u00f3w. To z kolei wi\u0105\u017ce si\u0119 z regu\u0142y z konieczno\u015bci\u0105 podj\u0119cia dodatkowych dzia\u0142a\u0144, w szczeg\u00f3lno\u015bci:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>spe\u0142nienia obowi\u0105zk\u00f3w pracodawcy w zwi\u0105zku z przej\u015bciem zak\u0142adu pracy (w przypadku aportu przedsi\u0119biorstwa, kt\u00f3re zatrudnia\u0142o pracownik\u00f3w),<\/li>\n\n\n\n<li>cesji um\u00f3w lub zawierania nowych (wszystkich niezb\u0119dnych),<\/li>\n\n\n\n<li>uzyskania nowych decyzji administracyjnych (wszystkich niezb\u0119dnych).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Takie dzia\u0142ania, zwi\u0105zane z przejmowaniem biznesu przez now\u0105 sp\u00f3\u0142\u0119, mog\u0105 r\u00f3wnie\u017c wi\u0105za\u0107 si\u0119 z du\u017cym wysi\u0142kiem organizacyjnym i dodatkowymi kosztami.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Poza tym nale\u017cy pami\u0119ta\u0107, \u017ce taka sp\u00f3\u0142ka jest ca\u0142kowicie nowym podmiotem i nie mo\u017ce \u201ekorzysta\u0107\u201d z historii przedsi\u0119biorcy, np. w przypadku starania si\u0119 o dofinansowania lub kredyt. W pewnym stopniu mo\u017ce to te\u017c odnosi\u0107 si\u0119 do renomy i rozpoznawalno\u015bci przedsi\u0119biorcy \u2013 trudniejsze mo\u017ce by\u0107 przekonanie klient\u00f3w lub potencjalnych klient\u00f3w, \u017ce biznes dzia\u0142a na tych samych zasadach i wed\u0142ug dotychczasowych standard\u00f3w.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>7. <strong>Czy przeprowadzane zmiany wp\u0142yn\u0105 na moj\u0105 codzienn\u0105 dzia\u0142alno\u015b\u0107?<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Omawiane zmiany nast\u0119puj\u0105 w sferze prawnej i nie maj\u0105 bezpo\u015bredniego prze\u0142o\u017cenia na codzienn\u0105 dzia\u0142alno\u015b\u0107 \u2013 biznes mo\u017ce wi\u0119c dzia\u0142a\u0107 bez zmian. W szczeg\u00f3lno\u015bci w przypadku przekszta\u0142cenia zmiana zachodzi ca\u0142kowicie p\u0142ynnie i nie powinna by\u0107 odczuwalna od strony operacyjnej.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Musisz jednak liczy\u0107 si\u0119 z pewnym wysi\u0142kiem organizacyjnym po swojej stronie lub wybranych pracownik\u00f3w. Przed podj\u0119ciem decyzji niezb\u0119dne jest, aby przedsi\u0119biorca okre\u015bli\u0142, jakie s\u0105 jego oczekiwania, jak chcia\u0142by prowadzi\u0107 firm\u0119, kt\u00f3re aspekty maj\u0105 dla niego najwi\u0119ksze znaczenie (np. czy wa\u017cniejsza jest szybsza zmiana, czy przygotowanie firmy pod sprzeda\u017c) \u2013 musisz wi\u0119c to dobrze przemy\u015ble\u0107.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Poza tym w ka\u017cdym przypadku konieczne jest zebranie najwa\u017cniejszych um\u00f3w, decyzji administracyjnych \u2013 przenalizowanie aktualnej sytuacji przedsi\u0119biorcy.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Przygotowanie sprawozdania finansowego mo\u017ce r\u00f3wnie\u017c wymaga\u0107 zaanga\u017cowania os\u00f3b spoza ksi\u0119gowo\u015bci, je\u015bli potrzebne b\u0119d\u0105 dodatkowe informacje. Zaistnienie zmiany \u2013 czy to w formie przekszta\u0142cenia, czy za\u0142o\u017cenia nowej sp\u00f3\u0142ki r\u00f3wnie\u017c b\u0119dzie wymaga\u0142o dodatkowej pracy od strony ksi\u0119gowej.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Na koniec warto pami\u0119ta\u0107, \u017ce dobr\u0105 praktyk\u0105 jest informowanie swoich kontrahent\u00f3w i klient\u00f3w o zmianie, konieczne te\u017c b\u0119dzie uaktualnienie danych kontaktowych w wa\u017cnych dla Ciebie miejscach.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. <strong>W jaki spos\u00f3b wybra\u0107 najlepsze rozwi\u0105zanie?<\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Wyb\u00f3r jednego z rozwi\u0105za\u0144 zawsze nale\u017cy dostosowa\u0107 do indywidualnej sytuacji i jest on wypadkow\u0105 wielu czynnik\u00f3w \u2013 o charakterze biznesowym, prawnym, podatkowym. Nale\u017cy wzi\u0105\u0107 pod uwag\u0119 m.in.:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>skal\u0119 i charakter dzia\u0142alno\u015bci, w tym zwi\u0105zane z ni\u0105 ryzyko (np. us\u0142ugi, produkcja),<\/li>\n\n\n\n<li>decyzje administracyjne, w tym zezwolenia i koncesje przyznane przedsi\u0119biorcy,<\/li>\n\n\n\n<li>czy s\u0105 zatrudnieni pracownicy,<\/li>\n\n\n\n<li>w jaki spos\u00f3b s\u0105 ukszta\u0142towane relacje z klientami (np. czy jednorazowe zlecenia czy d\u0142ugotrwa\u0142a wsp\u00f3\u0142praca),<\/li>\n\n\n\n<li>sk\u0142adniki maj\u0105tku przedsi\u0119biorcy \u2013 co jest niezb\u0119dne do prowadzenia biznesu,<\/li>\n\n\n\n<li>umowy zwi\u0105zane z finansowaniem i inne umowy kluczowe dla dzia\u0142alno\u015bci.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Ka\u017cde rozwi\u0105zanie nale\u017cy r\u00f3wnie\u017c szczeg\u00f3\u0142owo przeanalizowa\u0107 pod k\u0105tem skutk\u00f3w podatkowych, bo bardzo cz\u0119sto to w\u0142a\u015bnie kwestie podatkowe b\u0119d\u0105 mia\u0142y decyduj\u0105cy wp\u0142yw na ostateczn\u0105 decyzj\u0119.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">W pewnym uproszczeniu mo\u017cna te\u017c powiedzie\u0107, \u017ce prawie na pewno najlepszym rozwi\u0105zaniem b\u0119dzie przekszta\u0142cenie, je\u015bli jako przedsi\u0119biorca korzystasz z decyzji administracyjnych, bez kt\u00f3rych nie da si\u0119 dzia\u0142a\u0107 lub Twoja dzia\u0142alno\u015b\u0107 jest ju\u017c bardzo rozwini\u0119ta \u2013 zatrudniasz wielu pracownik\u00f3w, masz liczne umowy i okre\u015blon\u0105 renom\u0119.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Sprecyzowanie w\u0142asnych oczekiwa\u0144 i \u015bwiadomo\u015b\u0107 konsekwencji ka\u017cdego z mo\u017cliwych rozwi\u0105za\u0144 pozwoli wybra\u0107 w\u0142a\u015bciwe rozwi\u0105zanie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>9. <strong>Co si\u0119 dla mnie zmieni po przej\u015bciu na sp\u00f3\u0142k\u0119?<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Niezale\u017cnie od przyj\u0119tego scenariusza, prowadzenie dzia\u0142alno\u015bci w formie sp\u00f3\u0142ki znacz\u0105co r\u00f3\u017cni si\u0119 od prowadzenia JDG. Pami\u0119taj m.in. o nast\u0119puj\u0105cych kwestiach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maj\u0105tek sp\u00f3\u0142ki nie jest Twoim maj\u0105tkiem, a wypracowany zysk nale\u017cy do sp\u00f3\u0142ki. Nie mo\u017cesz swobodnie wyp\u0142aca\u0107 \u015brodk\u00f3w, tak jak by\u0142o to w przypadku JDG. Wa\u017cne jest wcze\u015bniejsze przemy\u015blenie, w jaki spos\u00f3b chcesz si\u0119 rozlicza\u0107 ze sp\u00f3\u0142k\u0105 \u2013 jest kilka mo\u017cliwo\u015bci, a ka\u017cda ma swoje warunki i konsekwencje prawno-podatkowe.<\/li>\n\n\n\n<li>Sp\u00f3\u0142ka jest zobowi\u0105zana do prowadzenia pe\u0142nej ksi\u0119gowo\u015bci \u2013 koszty obs\u0142ugi ksi\u0119gowej najprawdopodobniej wzrosn\u0105!<\/li>\n\n\n\n<li>Prowadzenie sp\u00f3\u0142ki jest bardziej sformalizowane \u2013 musisz przestrzega\u0107 przepis\u00f3w KSH, co wymaga np. dba\u0142o\u015bci o podejmowanie odpowiednich formalnych uchwa\u0142, prawid\u0142owego reprezentowania sp\u00f3\u0142ki czy te\u017c corocznego zatwierdzania i sk\u0142adania sprawozdania finansowego.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Podsumowuj\u0105c \u2013 nie taka zmiana straszna, jak j\u0105 maluj\u0105, ale trzeba j\u0105 przeprowadzi\u0107 \u015bwiadomie, odpowiednio si\u0119 do tego przygotowuj\u0105c.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\"><strong>Je\u017celi potrzebujesz wsparcia w tym zakresie, zapraszam do kontaktu \u2013 pomog\u0119 Ci przej\u015b\u0107 przez t\u0119 drog\u0119.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza. Co dalej? To pytanie cz\u0119sto zadaj\u0105 sobie przedsi\u0119biorcy. Na pocz\u0105tku drogi dzia\u0142alno\u015b\u0107 gospodarcza by\u0142a prostym i naturalnym wyborem, ale wraz z rozwojem biznesu ta forma mo\u017ce stawa\u0107 si\u0119 coraz mniej korzystna. Wtedy przedsi\u0119biorcy mog\u0105 rozwa\u017ca\u0107 np. przekszta\u0142cenie dzia\u0142alno\u015bci lub za\u0142o\u017cenie nowej sp\u00f3\u0142ki. Ka\u017cda zmiana wi\u0105\u017ce si\u0119 z niepewno\u015bci\u0105 i licznymi pytaniami, dlatego [&hellip;]<\/p>\n","protected":false},"author":261270560,"featured_media":749,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1379,1378],"tags":[1382,1380,1381,1384],"class_list":["post-748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prawo-korporacyjne","category-reorganizacje","tag-aport","tag-dzialalnosc-gospodarcza","tag-przeksztalcenie","tag-reorganizacje"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza. 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Wtedy przedsi\u0119biorcy mog\u0105 rozwa\u017ca\u0107 np. przekszta\u0142cenie dzia\u0142alno\u015bci lub za\u0142o\u017cenie nowej sp\u00f3\u0142ki. 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