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Separating an enterprise organised section

The need of separating an enterprise organised section may result from various factors, such as the working process rationalisation, an enterprise's various business profiles or the necessity to split the assets between the current shareholders. A limited company may be split into two or several commercial companies. Such a split may be done in four different ways: three of them call for transferring the whole assets of the split company (and, as consequence, dissolving it) into existing, new or new and existing companies, while the fourth method consists in transferring only some assets to a new company – an existing or a newly established one (split by separation – no need to dissolve). Regardless of the split method, as per the provisions of the Polish law one should:

  • prepare and agree a company split plan with specific contents and with justification,
  • file the split at the register court,
  • present the plan to be audited by an expert; the audit is not mandatory of all partners of all companies participating in the split have agreed.


A correct separation of an enterprise organised section may bring many benefits. Our lawyers will advise if this is a good decision from the point of view of your business future and if so, they will provide a comprehensive management of the separation process.