Dywidenda w spółce z ograniczoną odpowiedzialnością - wybrane zagadnienia
Dividend in limited liability company – selected aspects

Summary/Abstract: The author discusses selected aspects of legal dispositions concerning the distribution and payment of dividends to the shareholders by limited companies in Poland. Among discussed issues, the author draws our attention to the problem of dividend payments decisions, funds which can be allocated for distribution among shareholders and the possibility of distribution and payment from profit of previous financial years. The author also analyzes the amendment yet to be adopted which may introduce the solvency and liquidity test as an obligatory requirement for distribution of profit among shareholders. The article also presents the problem of the limitation of dividends payment claims.

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