Abstract
The article presents selected issues related to the process of transformation of a shareholding company. The author discusses the obligation to subject the transformation plan to an audit in the context of the latest changes in law. Next, he presents the institution of the „corporate right of exit”, which applies when a shareholding company is transformed into a partnership. In the following part, the author discusses the obligation to notify the shareholders of the intention to adopt a resolution on the transformation of the company and the de lege ferenda postulates in this respect.