Abstract

The existing legislation does not preclude the possibility of a cross border transfer of a corporate seat of a Polish company. Nonetheless, in the absence of a comprehensive legal regulation of this institution, entrepreneurs are likely to encounter various practical difficulties when carrying out this kind of reorganization. In this paper the author analyses and compares the laws governing cross border transfers of corporate seats in Poland and in selected countries of the European Union. Moreover, the article attempts to indicate which foreign legal solutions could be utilized in creation of a Polish comprehensive regulation of cross border transfers of corporate seats.