Uchwały templates: closing the year in a sp. z o.o.
Three resolutions of the ordinary shareholders’ meeting (zwyczajne zgromadzenie wspólników) — approving the sprawozdanie finansowe, the absolutorium, and the distribution of profit or covering of loss. You fill them in your browser and print or copy the result; every template shows its KSH legal basis with the literal Polish quote and a plain-English summary.
The generated documents are in Polish — and stay in Polish on purpose: an uchwała (shareholders’ resolution) is a Polish legal document, adopted and filed in Poland, so the legally meaningful text is the Polish one. This page explains every field and every legal basis in English; the document itself is not translated.
This is a template to fill in yourself, not legal advice and not a draft prepared for your company. Check the text against your articles of association (they may, for example, move profit distribution away from the shareholders’ meeting — art. 191 § 2 KSH) and against the current text of the act before you sign.
1. Uchwała approving the financial statements
The annual resolution in which the shareholders’ meeting considers and approves the sprawozdanie finansowe.
Legal basis: art. 231 § 2 pkt 1; art. 53 ust. 1
Commercial Companies Code (KSH), art. 231 § 2 pkt 1: „rozpatrzenie i zatwierdzenie sprawozdania zarządu z działalności spółki oraz sprawozdania finansowego za ubiegły rok obrotowy” consolidated text (Polish)Plain-English summary: Its agenda includes considering and approving the management board’s activity report and the financial statements for the past financial year.
Accounting Act (ustawa o rachunkowości), art. 53 ust. 1: „Roczne sprawozdanie finansowe jednostki, z zastrzeżeniem ust. 2b, podlega zatwierdzeniu przez organ zatwierdzający, nie później niż 6 miesięcy od dnia bilansowego” consolidated text (Polish)Plain-English summary: The annual financial statements must be approved by the approving body no later than 6 months after the balance-sheet date.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. Uchwała granting absolutorium (discharge of duties)
One resolution per member of a company body, approving how they performed their duties in the past financial year.
Legal basis: art. 231 § 2 pkt 3
Commercial Companies Code (KSH), art. 231 § 2 pkt 3: „udzielenie członkom organów spółki absolutorium z wykonania przez nich obowiązków” consolidated text (Polish)Plain-English summary: Its agenda includes granting the members of the company’s bodies absolutorium (discharge) for the performance of their duties.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
3. Uchwała on distribution of profit or covering of loss
The resolution deciding what happens with the year’s net result. For a dividend the amount is capped by art. 192 KSH — see the legal basis.
Legal basis: art. 231 § 2 pkt 2; art. 192
Commercial Companies Code (KSH), art. 231 § 2 pkt 2: „powzięcie uchwały o podziale zysku albo pokryciu straty, jeżeli zgodnie z art. 191 § 2 sprawy te nie zostały wyłączone spod kompetencji zgromadzenia wspólników” consolidated text (Polish)Plain-English summary: Its agenda includes the resolution on distribution of profit or covering of loss, unless the articles of association moved these matters away from the meeting.
Commercial Companies Code (KSH), art. 192: „Kwota przeznaczona do podziału między wspólników nie może przekraczać zysku za ostatni rok obrotowy, powiększonego o niepodzielone zyski z lat ubiegłych oraz o kwoty przeniesione z utworzonych z zysku kapitałów zapasowego i rezerwowych, które mogą być przeznaczone do podziału. Kwotę tę należy pomniejszyć o niepokryte straty, udziały własne oraz o kwoty, które zgodnie z ustawą lub umową spółki powinny być przekazane z zysku za ostatni rok obrotowy na kapitały zapasowy lub rezerwowe” consolidated text (Polish)Plain-English summary: The amount distributed to shareholders may not exceed last year’s profit plus undistributed past profits and distributable capitals created from profit, reduced by uncovered losses, own shares and amounts that must go to reserve capitals.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
Your uchwała (Polish document)
This is a template to fill in yourself, not legal advice and not a draft prepared for your company. Check the text against your articles of association (they may, for example, move profit distribution away from the shareholders’ meeting — art. 191 § 2 KSH) and against the current text of the act before you sign.
Polish statutory terms on this page (sprawozdanie finansowe, uchwała, CRBR, KSeF, e-Doręczenia…) stay in Polish on purpose — they are the names you will meet in the law and in the registers. Each one is explained in the glossary.
This is Foka’s informational calendar built from the provisions of Polish law: every deadline stands on a provision whose wording we machine-check against the consolidated text of the act. It is not legal or tax advice in your case; the obligations and deadlines remain the responsibility of the zarząd (management board).
Foka Firma shows the obligations and deadlines that follow directly from Polish law — each one stands on an act, an article and a literal quote. This is not tax or legal advice and it is not an assessment of your case: Foka will not tell you how much to pay in your situation, whether an exemption applies to you, or how to structure your taxes. Individual tax advice is reserved by law for a licensed doradca podatkowy (tax adviser), and legal advice for a radca prawny or adwokat. Before deciding, check the provision in the consolidated text of the act — every obligation links to it.