Legal Aspects of Functioning of a Limited Liability Company as a Social Enterprise in Polish Law

Abstract

The legal form of a limited liability company is the most popular among all commercial companies in Poland. The vast majority of these companies conduct business activities for profit. However, there are a number of companies that are preoccupied with non-economic activities, pursue pro-social goals, and define themselves as non-profit companies or social enterprises. The article presents the historical outline and legal basis for the conducting of non-profit activities by limited liability companies in Poland. The subject of the research will be the legal conditions for the obtaining of the status of a social economy entity by a limited liability company and the conditions for the obtaining of the status of a social enterprise, in connection with the entry into force of the Act of August 5, 2022 on the social economy. The possibility of conducting business activity by these entities will also be analysed.