Imposition of additional payments solely on one of the shareholders of a limited liability company

Bibliogr. w przypisach. Streszcz. w jęz. ang. s. 251-252

Pursuant to the provisions of the Polish Commercial Companies Code, the limited liability company can be established for any purpose allowed by law. It often happens that there is only one shareholder who would like to invest in the activity of the company and is interested in its development. There are three following means by which the company could attain the new financial support from the shareholders: (i) increase of the share capital, (ii) loan and (iii) additional payments. The additional payments seem to be the most advantageous for the shareholder and the company as well. For the latter, particularly because of the fiscal consequences. It is unclear whether only one shareholder out of many could be charged with the additional payments. There are no sufficient arguments against such possibility. Neither the literal interpretation of the legal provisions nor the principle of equality of the shareholders under the same circumstances constitute the justified reason. There is also the functional aspect of this question: if only one of the shareholders could not be exclusively charged with the additional payments, he would be deprived of the advantageous manner of investment in the company.