The planned changes to the Commercial Companies Code are set to bring us several revolutions, including the possibility of cross-border division as well as a new type of division - by division by separation. How might this work in practice? I discuss this below using the example of a branch of a foreign company.

The most important stage of the entire process, alongside the division plan, is obtaining a certificate of compliance with the law. One of the additional elements, which previously did not exist in the Polish legal order, is obtaining an opinion from the Chief of the tax authority. To carry out the division operation efficiently, knowledge of the law alone is not enough - it will be necessary to delve into the tax consequences of the division. The article discusses the most important stages related to obtaining the certificate.

‍Harmonization of EU law is progressing. The ECJ has long emphasized that the freedom of entrepreneurship should allow for various types of cross-border operations. The adopted draft law amending the Commercial Companies Code and certain other acts implements the EU directive on cross-border conversions, mergers and divisions. It seems that new solutions may find a significant group of interested parties in practice, especially with regard to divisions. Here are the basic principles of the adopted solution regarding cross-border division.