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A company may cease its operations in Poland either via voluntary strike off, or as a result of cross-border merger, or via involuntary strike off initiated by the Register of Companies.

A company may proceed with its voluntary liquidation in the following cases:

  • when the period of the company’s duration, if any (set out in the articles of association of a company), has expired or when the event, on the occurrence of which (as per the provisions of the articles of association) the company shall be dissolved has occurred. Then the company, at a general meeting, adopts a resolution approving the voluntary liquidation of the company;
  • when a company votes by special resolution its voluntary liquidation;
  • when a company votes by extraordinary resolution that, due to its obligations, it may not continue its operations and that liquidation is therefore advisable.