On March 1, 2019, changes came into force regarding the operation of partnerships and companies. They result from the Act of November 9, 2018 on amending certain laws to simplify tax and business law for entrepreneurs.
The new provisions address issues including the resignation of the last member of the board of directors in a limited liability company and a joint-stock company. In addition, the amendment introduced the possibility of voting in writing with respect to resolutions on reviewing and approving the management report on the company’s operations and the financial statements for the previous fiscal year, adopting a resolution on the distribution of profit or coverage of loss, and granting acknowledgement of the fulfilment of duties by members of the company’s bodies. The amendments also regulate the payment of dividends and the representation of a limited liability company or joint-stock company in liquidation.