{"id":38294,"date":"2024-08-12T11:00:57","date_gmt":"2024-08-12T09:00:57","guid":{"rendered":"https:\/\/moorepolska.pl\/uslugi\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company-sp-z-o-o-in-poland\/"},"modified":"2025-10-29T09:14:46","modified_gmt":"2025-10-29T08:14:46","slug":"a-guide-to-establishing-and-operating-a-limited-liability-company","status":"publish","type":"uslugi","link":"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/","title":{"rendered":"A guide to establishing and operating a&nbsp;limited liability company (sp. z&nbsp;o.o.) in Poland"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38294\" class=\"elementor elementor-38294 elementor-33276\" data-elementor-post-type=\"uslugi\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88a609a e-flex e-con-boxed e-con e-parent\" data-id=\"88a609a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-92717b5 e-con-full e-flex e-con e-child\" data-id=\"92717b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39643b1 e-transform elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"39643b1\" data-element_type=\"widget\" data-e-type=\"widget\" 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class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moorepolska.pl\/uslugi\/doradztwo-podatkowo-prawne\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewBox=\"0 0 448 512\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\" \/><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax and legal advice<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c2e9d0 elementor-widget elementor-widget-heading\" data-id=\"2c2e9d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">A guide to establishing and operating a&nbsp;limited liability company (sp. z&nbsp;o. o.) in Poland<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a583db6 elementor-widget elementor-widget-text-editor\" data-id=\"a583db6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"MsoNormal\">Do you want to establish and run a&nbsp;limited liability company (sp. z&nbsp;o.o.) in Poland and need assistance?<\/p>\n<p class=\"MsoNormal\">Be sure to see how Moore Polska Tax &amp;&nbsp;Legal can help you clear up any doubts!&nbsp;<\/p>\n<p class=\"MsoNormal\">Check out our <b>Guide to Establishing and Operating a&nbsp;Limited Liability Company (sp. z&nbsp;o.o.) <\/b>in Poland \u2014 you\u2019ll find answers to the most common questions new entrepreneurs face: registration procedures, legal requirements, management structures, share capital, as well as tax and reporting obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc7122e elementor-mobile-align-justify elementor-invisible elementor-widget elementor-widget-button\" data-id=\"fc7122e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#formularz\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want to use the service<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1588e5 e-flex e-con-boxed e-con e-parent\" data-id=\"d1588e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32fc8c8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"32fc8c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How can we help your company?&nbsp;<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a479688 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a479688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Moore Polska Tax &amp;&nbsp;Legal provides comprehensive support in establishing and registering a&nbsp;limited liability company (sp. z&nbsp;o.o.) in Poland, including legal assistance with drafting the articles of association, KRS registration, beneficial owner filings, and opening a&nbsp;bank account. In addition, we handle tax registrations, allowing our clients to focus on growing their business.&nbsp;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cab0442 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cab0442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-899a6c7 elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"899a6c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg id=\"Warstwa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><g>\t<path d=\"M207.9,330.3H91.4v-257H228v48.1h48.2v32.2c0,2.2,1.8,3.9,3.9,3.9c2.2,0,3.9-1.8,3.9-3.9l0,0v-37.7l-50.5-50.5h-150v272.7  h124.3c2.2,0,3.9-1.8,3.9-3.9C211.8,332.1,210,330.3,207.9,330.3z M235.9,78.9l34.8,34.8h-34.8V78.9z\" \/>\t<path d=\"M378,173.8H228v272.7h200.5V224.3L378,173.8z M380.3,187.2l34.8,34.8h-34.8V187.2z M420.6,438.7H235.8v-257h136.6v48.1  h48.2V438.7z\" \/>\t<path d=\"M304.2,97.4h48.1c4.5,0,8.1,3.6,8.1,8.1v48.2c0,2.2,1.8,3.9,3.9,3.9c2.2,0,3.9-1.8,3.9-3.9v-48.2c0-8.8-7.1-16-16-16h-48.1  c-2.2,0-3.9,1.8-3.9,3.9C300.2,95.6,302,97.4,304.2,97.4z\" \/>\t<path d=\"M207.9,414.6h-48.2c-4.5,0-8.1-3.6-8.1-8.1v-48.2c0-2.2-1.8-3.9-3.9-3.9c-2.2,0-3.9,1.8-3.9,3.9v48.2c0,8.8,7.1,16,16,16v0  h48.2c2.2,0,3.9-1.8,3.9-3.9C211.8,416.3,210,414.6,207.9,414.6z\" \/>\t<path d=\"M268,217.8h72.2c2.2,0,3.9-1.8,3.9-3.9s-1.8-3.9-3.9-3.9H268c-2.2,0-3.9,1.8-3.9,3.9S265.9,217.8,268,217.8z\" \/>\t<path d=\"M268,241.9h72.2c2.2,0,3.9-1.8,3.9-3.9s-1.8-3.9-3.9-3.9H268c-2.2,0-3.9,1.8-3.9,3.9S265.9,241.9,268,241.9z\" \/>\t<path d=\"M264.1,262c0,2.2,1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9s-1.8-3.9-3.9-3.9H268C265.9,258.1,264.1,259.9,264.1,262z\" \/>\t<polygon points=\"392.3,262 392.3,262 392.3,262  \" \/>\t<polygon points=\"264.1,262 264.1,262 264.1,262  \" \/>\t<path d=\"M388.4,282.2H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,282.2,388.4,282.2z\" \/>\t<path d=\"M388.4,306.2H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,306.2,388.4,306.2z\" \/>\t<polygon points=\"264.1,334.2 264.1,334.2 264.1,334.2  \" \/>\t<polygon points=\"392.3,334.2 392.3,334.2 392.3,334.2  \" \/>\t<path d=\"M388.4,330.3H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,330.3,388.4,330.3z\" \/>\t<polygon points=\"264.1,358.3 264.1,358.3 264.1,358.3  \" \/>\t<path d=\"M388.4,354.4H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,354.4,388.4,354.4z\" \/>\t<polygon points=\"392.3,358.3 392.3,358.3 392.3,358.3  \" \/>\t<path d=\"M388.4,378.5H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,378.5,388.4,378.5z\" \/>\t<polygon points=\"264.1,382.4 264.1,382.4 264.1,382.4  \" \/>\t<polygon points=\"392.3,382.4 392.3,382.4 392.3,382.4  \" \/>\t<path d=\"M388.4,402.6H268c-2.2,0-3.9,1.8-3.9,3.9s1.8,3.9,3.9,3.9h120.4c2.2,0,3.9-1.8,3.9-3.9S390.6,402.6,388.4,402.6z\" \/><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tDESCRIPTION OF A&nbsp;LIMITED LIABILITY COMPANY (SP. Z&nbsp;O.O.)\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p class=\"MsoNormal\">reparation of documentation outlining the principles of operation of a&nbsp;limited liability company in Poland, in particular the company\u2019s key obligations and methods of representation<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b5037a elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"6b5037a\" data-element_type=\"widget\" data-e-type=\"widget\" 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\/><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tformation of a&nbsp;company&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Preparation of the company\u2019s articles of association and execution of the agreement before a&nbsp;Polish notary public<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-862efd0 elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"862efd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg id=\"Warstwa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><path d=\"M358.3,427H308c-17.2,0-26.2-13.2-26.2-26.2c0-6.8,2.3-13.2,6.6-17.9c4.8-5.4,11.6-8.3,19.6-8.3h10.9v-59H193.1v59H204 c17.2,0,26.2,13.2,26.2,26.2c0,6.8-2.3,13.2-6.6,17.9c-4.8,5.4-11.6,8.3-19.6,8.3h-50.3c-0.8,0-1.6-0.2-2.2-0.7l-29.6-20.6 c-9.2-5.8-13.4-18.4-9.2-28.2c0,0,0-0.1,0.1-0.1c0.3-0.6,31.2-65.6,34.9-74.8c3.2-8,9.2-23,19.6-29.8c0.1-0.1,0.3-0.2,0.4-0.2 l49.5-23.9c1.4-0.7,3-0.5,4.1,0.5L256,277l34.7-27.8c1.2-0.9,2.8-1.1,4.1-0.5l49.5,23.9c0.1,0.1,0.3,0.2,0.5,0.2 c10.4,6.8,16.4,21.7,19.6,29.8c3.7,9.2,34.6,74.1,34.9,74.8c0,0,0,0.1,0.1,0.1c4.1,9.7,0,22.4-9.2,28.2l-29.6,20.6 C359.9,426.8,359.1,427,358.3,427L358.3,427z M308,382.5c-12.7,0-18.4,9.2-18.4,18.4s5.7,18.4,18.4,18.4h49.1l28.7-19.9 c0,0,0.1-0.1,0.2-0.1c6-3.8,8.9-12.2,6.3-18.5c-1.7-3.7-31.3-65.8-35.1-75.1c-2.9-7.2-8.2-20.5-16.4-26l-47.1-22.7l-35.2,28.2 c-1.4,1.1-3.5,1.1-4.9,0l-35.2-28.2l-47.1,22.7c-8.2,5.5-13.5,18.8-16.4,26c-3.8,9.4-33.3,71.5-35.1,75.1 c-2.6,6.2,0.3,14.7,6.3,18.5c0.1,0,0.1,0.1,0.2,0.1l28.7,19.9H204c12.7,0,18.4-9.2,18.4-18.4s-5.7-18.4-18.4-18.4h-14.9 c-2.2,0-3.9-1.8-3.9-3.9v-66.9c0-2.2,1.8-3.9,3.9-3.9h133.7c2.2,0,3.9,1.8,3.9,3.9v66.9c0,2.2-1.8,3.9-3.9,3.9H308L308,382.5z\" \/><path d=\"M256,226.5c-20.9,0-55.9-9.2-55.9-70.8c0-24.1,5.5-42.4,16.4-54.5c9.6-10.6,23.4-16.2,40-16.2h0c16.8,0,30.1,5.5,39.6,16.3 c10.5,12,15.9,30.3,15.9,54.5C311.9,217.3,276.9,226.5,256,226.5L256,226.5z M256.5,92.8c-14.5,0-26,4.6-34.2,13.7 c-9.5,10.6-14.4,27.2-14.4,49.3c0,41.2,16.6,62.9,48.1,62.9c31.5,0,48.1-21.8,48.1-62.9c0-22.2-4.7-38.8-13.9-49.3 C282.2,97.4,270.9,92.8,256.5,92.8C256.5,92.8,256.5,92.8,256.5,92.8L256.5,92.8L256.5,92.8z\" \/><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCOMPANY REGISTRATION&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Preparation of the necessary documents and statements for company registration with the Polish National Court Register (KRS) and representation by a&nbsp;legal counsel during the registration procedure<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce38274 elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"ce38274\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg id=\"Warstwa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><path d=\"M267.2,331.1c-1.5,0-3-0.3-4.4-0.9c-4.3-1.8-7-5.8-7-10.5v-45h-18.4v-7.8h22.3c2.2,0,3.9,1.8,3.9,3.9v48.9 c0,2.2,1.7,3,2.2,3.2c0.5,0.2,2.3,0.8,3.8-0.8l54.2-54.2c0.7-0.7,1.7-1.1,2.8-1.1h92.6V96.5H167.1v100.1h-7.8v-104 c0-2.2,1.8-3.9,3.9-3.9h260c2.2,0,3.9,1.8,3.9,3.9v178.3c0,2.2-1.8,3.9-3.9,3.9h-94.9l-53,53C273,330,270.1,331.1,267.2,331.1 L267.2,331.1z\" \/><path d=\"M178,326.5c-14.3,0-26.1-4.7-34.4-13.7c-9.4-10.2-14.1-25.6-14.1-45.8c0-51.8,30.4-59.5,48.5-59.5l0,0 c14.3,0,26.1,4.7,34.4,13.7c9.4,10.2,14.1,25.6,14.1,45.8C226.5,318.8,196.1,326.5,178,326.5L178,326.5L178,326.5z M178,215.3 c-26.6,0-40.6,17.9-40.6,51.7c0,18.2,4,31.8,12,40.5c6.8,7.4,16.4,11.2,28.6,11.2l0,0c26.6,0,40.7-17.9,40.7-51.7 c0-18.2-4-31.8-12-40.5C199.8,219.1,190.2,215.3,178,215.3L178,215.3L178,215.3z\" \/><path d=\"M267.1,423.3H88.9c-2.2,0-3.9-1.8-3.9-3.9v-22.3c0-13.5,9.2-27.6,24.5-38c12.2-8.2,34-18,68.5-18s56.3,9.8,68.5,18 c15.4,10.3,24.5,24.5,24.5,38v22.3C271.1,421.6,269.3,423.3,267.1,423.3L267.1,423.3z M92.8,415.5h170.4v-18.4 c0-19.4-27.1-48.1-85.2-48.1s-85.2,28.7-85.2,48.1V415.5z\" \/><path d=\"M247.6,214.2l-5.5-5.5l44.6-44.6c1.5-1.5,4-1.5,5.5,0l23.2,23.2l52.9-52.9l5.5,5.5l-55.7,55.7c-1.5,1.5-4,1.5-5.5,0 l-23.2-23.2L247.6,214.2L247.6,214.2z\" \/><path d=\"M375,174.3h-7.8v-33.2H334v-7.8h37.1c2.2,0,3.9,1.8,3.9,3.9L375,174.3L375,174.3z\" \/><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tREGISTRATION OF BENEFICIAL OWNERS&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Filing of beneficial owners with the Polish CRBR (Central Register of Ultimate Beneficial Owners) for the purposes of opening a&nbsp;bank account and completing tax registrations<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c64d084 elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"c64d084\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg id=\"Warstwa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><path d=\"M230.1,426.8h-7.8v-86.1c-11.8,12.5-34.6,32.8-50.5,32.8c-0.4,0-0.8,0-1.2,0c-15.2-1-19.1-5.6-48.7-41.1 c-6.3-7.6-14.2-17-23.5-28c-4.3-3.8-10.6-12.8-15.4-22c-4.3-8.3,0.2-21.9,6.6-30.5c6.2-8.2,13.9-12,21.3-10.5c0.1,0,0.1,0,0.2,0 c3,0.7,11.4,7.9,16.2,12.1c13.4,11.8,13.7,14.3,13.9,15.6c0.6,4.3-0.4,7.5-1.2,10c-0.9,2.8-1.5,4.6-0.2,7.6l26,14.4 c8.2-8.1,23.2-28.2,34.4-43.1c4.2-5.6,7.9-10.5,10.7-14.2c14.1-18.1,62.5-29.2,84.2-29.2s68.7,8.6,83.3,28.5 c0.1,0.1,0.1,0.2,0.2,0.2l45.4,73.2c9.9,13.6,8.7,28.7-3.1,41.4c-21.1,22.8-60.9,43.9-81.5,50.3c-3.5,1.1-7.6,0.2-11.4-2.4 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c-2.5-3.9-20.7-19.7-24.5-21.7c-6-1-11.2,5-13.2,7.6c-6.1,8.1-8,18.1-5.9,22.1c4.9,9.5,10.8,17.3,13.8,19.9c0.2,0.1,0.3,0.3,0.4,0.5 c9.5,11.2,17.4,20.7,23.8,28.3c29.1,34.9,31.6,37.5,43.2,38.3c15.1,1,45.8-29.3,51.9-37.8c1-1.4,2.8-2,4.4-1.5 c1.6,0.5,2.7,2,2.7,3.7L230.1,426.8L230.1,426.8z\" \/><path d=\"M300.5,200.5L300.5,200.5c-14.3,0-26.2-4.8-34.4-13.7c-9.3-10.2-14.1-25.6-14.1-45.9s4.7-35.7,14.1-45.9 c8.2-9,20.1-13.7,34.4-13.7l0,0c18.1,0,48.5,7.8,48.5,59.6c0,20.2-4.7,35.7-14.1,45.9C326.7,195.7,314.8,200.5,300.5,200.5 L300.5,200.5z M300.5,89.1c-12.2,0-21.8,3.8-28.6,11.2c-8,8.7-12,22.4-12,40.6c0,18.2,4,31.9,12,40.6c6.8,7.4,16.4,11.2,28.6,11.2 l0,0c12.2,0,21.8-3.8,28.6-11.2c8-8.7,12-22.4,12-40.6C341.2,107,327.1,89.1,300.5,89.1L300.5,89.1L300.5,89.1z\" \/><rect x=\"103.5\" y=\"114.9\" width=\"7.8\" height=\"133.7\" \/><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOPENING A&nbsp;BANK ACCOUNT&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Support in the procedure of opening a&nbsp;bank account for the company, including representation before the&nbsp;bank<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31e25af elementor-cta--layout-image-above elementor-cta--mobile-layout-image-above elementor-cta--valign-middle elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-invisible elementor-widget elementor-widget-call-to-action\" data-id=\"31e25af\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg id=\"Warstwa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"><path d=\"M259.7,356.5H96.3c-1.2,0-2.2-0.5-3-1.4s-1.1-2-0.9-3.2c0.5-2.7,11.5-65.4,14.3-75.1c7.1-24.5,54.7-32.1,71.3-32.1 c19.4,0,64.4,8.1,71.3,32.1c2.8,9.7,13.8,72.4,14.3,75.1c0.2,1.1-0.1,2.3-0.9,3.2S260.9,356.5,259.7,356.5L259.7,356.5z M101,348.7 h154.1c-2.6-15-11-61.9-13.3-69.7c-5.1-17.6-43.6-26.5-63.8-26.5s-58.7,8.8-63.8,26.5C112,286.8,103.6,333.7,101,348.7L101,348.7z\" \/><path d=\"M222.3,356.5h-88.5c-2.2,0-3.9-1.7-3.9-3.9l-0.3-59.4c0-1,0.4-2,1.1-2.8c0.7-0.7,1.7-1.1,2.8-1.1h89.1c1,0,2,0.4,2.8,1.1 c0.7,0.7,1.1,1.7,1.1,2.8l-0.3,59.4C226.2,354.7,224.4,356.5,222.3,356.5L222.3,356.5z M137.6,348.7h80.8l0.3-51.6h-81.3 L137.6,348.7L137.6,348.7z\" \/><rect x=\"81.4\" y=\"348.6\" width=\"230.3\" height=\"7.8\" \/><path d=\"M363.7,178.2c-18.9,0-33.6-15.7-33.6-35.8v-10.6c0-20,14.8-35.8,33.6-35.8s33.6,15.7,33.6,35.8v10.6 C397.3,162.5,382.6,178.2,363.7,178.2z M363.7,103.9c-14.5,0-25.8,12.3-25.8,27.9v10.6c0,15.6,11.3,27.9,25.8,27.9 s25.8-12.3,25.8-27.9v-10.6C389.5,116.2,378.2,103.9,363.7,103.9z\" \/><path d=\"M330.5,412h-7.8V255.5c-8.7,5.1-21,11.8-25.8,11.8c-7.2,0-20.1-6.3-32.1-15.7c-6.3-4.9-12.6-10.4-18-15.6 c-5.1-4.9-5.9-12.3-2.1-18.3c3.8-6,10.9-8.4,17.5-5.9c10.1,3.8,20.2,7.6,26.2,9.8c0.9-1,1.8-2,2.8-3.1 c10.4-11.6,23.3-25.9,50.3-25.9h52c29.5,0,41,13.6,41,48.5v44.6c0,18.1-8.1,26.2-26.2,26.2h-7.4v-7.8h7.4c13.7,0,18.4-4.6,18.4-18.4 v-44.6c0-34.2-11.7-40.6-33.2-40.6h-52c-23.5,0-34.6,12.4-44.4,23.4c-1.6,1.8-3.2,3.5-4.7,5.2c-1.1,1.1-2.7,1.5-4.2,1 c-5.4-2-17.1-6.4-28.7-10.7c-3.8-1.4-6.7,0.5-8.1,2.8c-1.4,2.2-1.9,5.6,1,8.4c5.1,5,11.3,10.4,17.4,15.1c11.7,9.1,22.8,14,27.3,14 c2.9-0.1,16.6-7.5,27.7-14.3c1.2-0.7,2.7-0.8,4-0.1s2,2,2,3.4L330.5,412L330.5,412z\" \/><rect x=\"359.8\" y=\"308\" width=\"7.8\" height=\"104\" \/><rect x=\"396.9\" y=\"241.1\" width=\"7.8\" height=\"170.8\" \/><path d=\"M178,230.2c-18.9,0-33.6-15.7-33.6-35.8v-10.6c0-20,14.8-35.8,33.6-35.8s33.6,15.7,33.6,35.8v10.6 C211.6,214.5,196.9,230.2,178,230.2z M178,155.9c-14.5,0-25.8,12.3-25.8,27.9v10.6c0,15.6,11.3,27.9,25.8,27.9s25.8-12.3,25.8-27.9 v-10.6C203.8,168.2,192.5,155.9,178,155.9L178,155.9z\" \/><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tTAX REGISTRATIONS&nbsp;<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p>Preparation and submission to the tax authorities of VAT registration forms and the company\u2019s bank account registration, both necessary for conducting business activities in Poland<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6329639 elementor-mobile-align-justify elementor-align-center elementor-widget__width-inherit elementor-invisible elementor-widget elementor-widget-button\" data-id=\"6329639\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#formularz\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I want to use the service<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b9c28b e-flex e-con-boxed e-con e-parent\" data-id=\"6b9c28b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f484072 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"f484072\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg id=\"b\" viewBox=\"0 0 513.48 513.48\"><defs><style>.d{fill:none;}<\/style><\/defs><g id=\"c\"><rect class=\"d\" width=\"513.48\" height=\"513.48\" \/><path 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\/><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7b51a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4f7b51a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><p style=\"margin-left:36.0pt;text-indent:-18.0pt\"><br><br>A Guide to Establishing and Operating a&nbsp;Limited Liability Company (sp. z&nbsp;o.o.) in Poland<br><br> <\/p><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-687007a elementor-widget elementor-widget-text-editor\" data-id=\"687007a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The answers are waiting for you in the Moore Polska Tax &amp;&nbsp;Legal Q&amp;A section!<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c5ca30 elementor-widget elementor-widget-toggle\" data-id=\"7c5ca30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">1. Limited liability company in the Polish legal system<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p>The limited liability company is the legal form of a&nbsp;company formed by one or more persons\/entities, called shareholders, who are liable for the obligations of the company to a&nbsp;limited extent. This is common form of running business in European countries. Limited liability company, apart from sole proprietorships, is the most popular form of conducting business activity in Poland currently. This legal form, with significantly low minimum capital requirements (minimum of PLN 5000 share capital \u2013 approx. euro 1150), allows to run business with relatively low&nbsp;risk.&nbsp;<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1302\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">2. Elementary things to be done to create limited liability company in Poland<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1302\"><p>To create limited liability company in Poland in the conventional way (not via internet) the following elementary steps must be concluded*:<\/p>\n<ul>\n<li>company\u2019s contract (<em>also referred to as articles of association or articles of incorporation<\/em>) must be concluded in the form of a&nbsp;notarial deed;<\/li>\n<li>a company has to be registered in the National Court Register (upon conclusion of the company\u2019s contract);<\/li>\n<li>once registered, the company must open a&nbsp;bank account.<\/li>\n<\/ul>\n<p><em>* There is a&nbsp;possibility to create a&nbsp;limited liability company online. However, this method is limited to basic contract templates only and requires additional obligations to be met (the appointment of an attorney with a&nbsp;PESEL number, for instance). In order to protect the interests of the shareholders and the future company to the maximum extent by conclusion of comprehensive company\u2019s contract, we recommend conclusion of the company\u2019s contract and registration of the company in the traditional manner (in the form of notary deed).&nbsp;<\/em><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1303\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">3. Legal form of company\u2019s contract<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1303\"><p>The company\u2019s contract must be concluded in the form of a&nbsp;notarial deed.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1304\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1304\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">4. Requirement to register a&nbsp;company in the National Court Register<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1304\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1304\"><p>Upon conclusion of the company\u2019s contract by notarial deed, a&nbsp;company has to be registered in the National Court Register. To have this done, several court motions need to be populated and executed by members of the Management Board (of the new company) or by a&nbsp;proxy. Additional statements of all members of the Management Board must always be attached to the court motion.&nbsp;<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1305\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1305\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">5. Limited liability company bodies<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1305\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1305\"><p>Limited liability company consists of two obligatory and one facultative body:<\/p>\n\n<ul>\n<li><strong>Shareholders meeting <\/strong>\u2013 the highest authority in a&nbsp;limited liability company.<\/li>\n<\/ul>\n<p><u>The duties of the shareholders\u2019 meeting include adopting resolutions on the matters specified in the articles of association and in the Polish Commercial Code, i.a: <\/u><\/p>\n<ol>\n<li>examination and approval of the management board\u2019s annual reports on the company\u2019s activities, financial statements for the previous financial year and granting a&nbsp;vote of acceptance to members of the company\u2019s governing bodies for the performance of their duties;<\/li>\n<li>decisions concerning claims for redress of damage inflicted at the time of establishing a&nbsp;company or exercising management or supervision;<\/li>\n<li>disposal and lease of the enterprise or its organized part and establishment of limited property right thereon;<\/li>\n<li>acquisition and disposal of real estate, perpetual usufruct or share in real estate, unless the articles of association provide otherwise;<\/li>\n<li>return of additional contributions;<\/li>\n<li>conclusion of an agreement between the parent company and the subsidiary providing for the management of the subsidiary or the transfer of profits by such company.<\/li>\n<\/ol>\n<p>The annual shareholders\u2019 meeting should be held within six months after the end of each financial year. An extraordinary meeting of shareholders shall be convened in the cases specified in Polish Commercial Code or in the articles of association, as well as when the bodies or persons authorized to convene meetings deem it advisable.&nbsp;<\/p>\n\n<ul>\n<li><strong>Management Board \u2013 <\/strong>executive body of limited liability companies, whose main task is to manage the affairs of the company and its representation. The manner of operation of the management board is regulated by the provisions of the Polish Commercial Code and the articles of association of a&nbsp;limited liability company.&nbsp;<\/li>\n<\/ul>\n<p><u>Main information related to Management Board:<\/u><\/p>\n<ol>\n<li>consist of one or more members;<\/li>\n<li>members may be appointed from among the shareholders or from outside the shareholders;<\/li>\n<li>generally, member of the Management Board is appointed and dismissed by a&nbsp;resolution of the Shareholders meeting, unless the articles of association provide otherwise.<\/li>\n<li>a member of the Management Board may be dismissed at any time by a&nbsp;resolution of the shareholders meeting unless the articles of association provide otherwise;<\/li>\n<li>member of the Management Board is entitled to manage the affairs of the company and to represent it (applies to all the company\u2019s judicial and extrajudicial actions). The right of a&nbsp;board member to represent the company cannot be restricted with legal effect towards third parties.&nbsp;<\/li>\n<li>if the management board consists of more than one person, the manner of representation is specified in the articles of association. If the articles of association do not contain any provisions in this regard, two members of the management board acting jointly or one member of the management board acting together with a&nbsp;holder of a&nbsp;proxy are required to make binding declarations on behalf of the company.&nbsp;<\/li>\n<\/ol>\n<ul>\n<li><strong>Supervisory board <\/strong>\u2013 an optional body in a&nbsp;limited liability company (the articles of association may establish a&nbsp;supervisory board or an audit committee or&nbsp;both).<\/li>\n<\/ul>\n<p><strong> <\/strong><\/p>\n<p>In companies where the share capital exceeds 500,000 PLN and there are more than twenty-five shareholders, a&nbsp;supervisory board or an audit committee must be established.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1306\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1306\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">6. Company\u2019s equity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1306\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1306\"><p>A share capital of the limited liability company should amount to at least PLN&nbsp;5000:<\/p>\n<ol start=\"50\">\n<li>the nominal value of a&nbsp;share cannot be less than PLN&nbsp;50.<\/li>\n<li>the company\u2019s share capital is divided into shares of equal or unequal nominal value. The articles of association state whether a&nbsp;shareholder may have only one or more shares. If a&nbsp;shareholder can have more than one share, then all shares of should have equal value and are indivisible.&nbsp;<\/li>\n<li>if the contribution to the company in order to cover shares is to be in whole or in part a&nbsp;non-cash contribution, the articles of association should specify in detail the subject of the contribution and the shareholder making the contribution, as well as the number and nominal value of the shares taken up in exchange.<\/li>\n<\/ol>\n<p><strong><u> <\/u><\/strong><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1307\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1307\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">7. Address of limited liability company<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1307\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1307\"><p>The company must have an official address.<\/p>\n<p>We recommend that companies be registered at the address where correspondence will be received. The company can be registered at the virtual office address.&nbsp;<\/p>\n<p>Formal change of the company\u2019s address during its operation is relatively simple and inexpensive procedure, however, it requires filing an appropriate application to the National Court Register.<\/p>\n<p><em><u>Please be informed that Moore Polska Sp. z&nbsp;o.o. offers address\u2019 services for the companies.&nbsp;<\/u><\/em><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1308\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1308\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">8. Company\u2019s activities<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1308\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1308\"><p>According to polish law, core activities of the company have to be indicated in both \u2013 the company contract and National Court Register.&nbsp;<\/p>\n\n<p>There is a&nbsp;closed catalog of types of business activity set in the Polish legal system, that can be conducted by entrepreneurs called the \u201cPolish Classification of Business Activity\u201d. A&nbsp;browser of such codes together with a&nbsp;description of each activity (also in English) can be found at the following address <a href=\"https:\/\/www.biznes.gov.pl\/en\/table-pkd-code\" target=\"_blank\" rel=\"noopener\">https:\/\/\u200bwww\u200b.biznes\u200b.gov\u200b.pl\/\u200be\u200bn\u200b\/\u200bt\u200ba\u200bb\u200bl\u200be\u200b-\u200bp\u200bk\u200bd\u200b-\u200bc\u200bode<\/a> . <\/p>\n\n<p>While registering the limited liability company, company\u2019s activities have to be indicated (in both company\u2019s contract and court motions to National Court Register). The National Court Register lists a&nbsp;maximum of ten objects of activity of the company.&nbsp;<\/p>\n\n<p>This catalogue, as other details mentioned above, may be changed in the future by relatively non-complex and rather low-cost procedure.<\/p>\n\n<p><em><u>* We might be provided with description of anticipated activities of the future companies upon which relevant classification from the national catalogue will be proposed by&nbsp;us.<\/u><\/em><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1309\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1309\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">9. Limited liability company with one shareholder<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1309\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1309\"><p>A limited liability company cannot be formed solely by another single-member limited liability company.<\/p>\n\n<p>A limited liability company can be formed solely by one shareholder (individual). At that point following rules&nbsp;apply:&nbsp;<\/p>\n<ol>\n<li>the sole shareholder exercises all the powers vested in the shareholders\u2019 meeting in accordance with the provisions of Polish Commercial Code (provisions thereof on the shareholders\u2019 meeting shall apply <em>mutatis mutandis<\/em>);<\/li>\n<li>shareholder\u2019s statements to company have to be made in writing, unless otherwise provided by&nbsp;law;<\/li>\n<li>shareholder is subject to Polish social security system by a&nbsp;default.<\/li>\n<\/ol>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-13010\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-13010\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">10. Management Board and Shareholders\u2019 address for service<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-13010\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-13010\"><p>In accordance with Polish law, when registering a&nbsp;company each Member of the Management Board of the company and each shareholder of the company is obliged to designate its own address for service. If aforesaid address is designated outside of EU, such Member\/shareholder is obliged to appoint a&nbsp;proxy for services\u2019 purposes located in Poland.&nbsp;<\/p>\n<p>When it comes to the shareholders who are not individuals \u2013 not such shareholder itself but representatives of such shareholder(s) are obliged to designate such address within EU or if address is outside EU \u2013 appoint a&nbsp;proxy for services\u2019 purposes located in Poland.<\/p>\n<p>The usual and most convenient practice is to designate as the address for service the address of the newly established Polish company.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-13011\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-13011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">11. Bank account number of the limited liability company<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-13011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-13011\"><p>In accordance with Polish law, conducting or receiving payments connected with the business activity by the company shall be done through its bank account. Thus, conclusion of bank account agreement is necessary to thrive.&nbsp;<\/p>\n<p><em><u>*Moore Polska sp. z&nbsp;o.o. may offers services related to opening a&nbsp;bank account by the company (as proxy services).&nbsp;<\/u><\/em><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-13012\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-13012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">12. Participation in the shareholders' meeting by means of electronic communication<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-13012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-13012\"><p>Shareholders may participate in a&nbsp;shareholders meeting by means of electronic communication, unless the articles of association provide otherwise. Participation in the meeting of shareholders in the manner referred to in the first sentence is decided by the person calling the meeting.&nbsp;<\/p>\n\n<p>The supervisory board or, if there is no such board, the shareholders shall determine, in the form of bylaws, detailed rules for participation in the meeting of shareholders by means of electronic communication. The bylaws must not set requirements and limitations to participate in such meeting that are not necessary for identifying shareholders and ensuring the security of electronic communication.&nbsp;<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-13013\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-13013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">13. Registration of limited liability company and tax identification number and National Official Register of Economic Entities number<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-13013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-13013\"><p>The assignment of a&nbsp;tax identification number (\u201cNIP\u201d) and National Official Register of Economic Entities number (\u201cREGON\u201d)* occurs automatically upon registration of the company in the National Court Register. This assignment is free of charge and is not subject to any announcements.&nbsp;<\/p>\n\n<p>What is important, the company, within 21 days from the date of registration in the National Court Register, is obliged to submit an identification declaration with supplementary data on form NIP-8 to the tax office (This is additional information, such as a&nbsp;bank account number or place of business).<\/p>\n\n<p>Moreover, taking into account the regulations of the social insurance system act, the notification (on form NIP-8) should be made within 7&nbsp;days from the date of employing the first employee or from the date of establishing a&nbsp;legal relationship justifying the inclusion of the first person in the pension and disability insurance.<\/p>\n\n<p>Due to the Polish AML\u2019s requirements, the newly created company is also obliged to register the beneficial owner in the Central Register of Beneficiaries (CRBR). The registration must be made within 7&nbsp;days from the date of company\u2019s registration in the National Court Register.&nbsp;<\/p>\n\n<p><em>*REGON is a&nbsp;register kept by the President of the Central Statistical Office mainly for statistical purposes.<\/em><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-13014\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-13014\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\" \/><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">14. Company becoming a&nbsp;VAT payer<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-13014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-13014\"><p>The registration of the company in the National Court Register does not automatically make it a&nbsp;VAT payer (a separate registration in the tax office is required).<\/p>\n\n<p>Registration for value added tax applies to companies independently performing economic activity as producers, traders, service providers, including entities acquiring natural resources, farmers.<\/p>\n\n<p>The registration as a&nbsp;VAT taxpayer is obligatory for a&nbsp;company which:<\/p>\n\n<ul>\n<li>the value of its sales in the previous year exceeded the amount of PLN 200.000;<\/li>\n<li>sells goods or services listed in the polish VAT Act (<strong>!!<\/strong>).<\/li>\n<\/ul>\n<p>The application should be submitted to the tax office:<\/p>\n\n<ul>\n<li>before the date of first sale of goods or services subject to VAT,&nbsp;or<\/li>\n<li>before the day on which the Company lose the right to exemption, i.e. after exceeding the limit of PLN 200,000 net sales value during a&nbsp;tax year.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a032afd e-flex e-con-boxed e-con e-parent\" data-id=\"a032afd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/moorepolska.pl\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/tinywow_aurora_33514344.mp4&quot;,&quot;background_video_start&quot;:1}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-background-video-container elementor-hidden-mobile\">\n\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t<\/div>\t\t<div class=\"elementor-element elementor-element-21c16b4 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"21c16b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is it worth using the support of Moore Polska Tax &amp;&nbsp;Legal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99c60a3 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"99c60a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51ba89d elementor-widget elementor-widget-text-editor\" data-id=\"51ba89d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>We operate efficiently and effectively,<\/strong> always choosing the optimal and safe solution.&nbsp;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f953fe6 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"f953fe6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc8cfe elementor-widget elementor-widget-text-editor\" data-id=\"5fc8cfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>We are a&nbsp;team of specialists and experts<\/strong>, but above all \u2014 practitioners who maintain constant communication with every client.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27fe3b0 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"27fe3b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95db85d elementor-widget elementor-widget-text-editor\" data-id=\"95db85d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>We guarantee security <\/strong>and protect your interests in the event of a&nbsp;tax audit.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c944b3 e-flex e-con-boxed e-con e-parent\" data-id=\"8c944b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8bc7582 e-con-full e-flex e-con e-child\" data-id=\"8bc7582\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a2e3c3 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"1a2e3c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact the specialist of your choice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e845fd elementor-widget elementor-widget-jet-listing-grid\" data-id=\"7e845fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;2&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-2 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--2160 jet-equal-columns__wrapper\" data-queried-id=\"38294|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:2160,&quot;posts_num&quot;:99,&quot;columns&quot;:2,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"2160\" data-query-id><div class=\"jet-listing-grid__item jet-listing-dynamic-post-27461 jet-equal-columns elementor-dcss-7772183940656823\" data-post-id=\"27461\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26660\" class=\"elementor elementor-26660 elementor-2160 elementor-2160\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15e4c90 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"15e4c90\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeIn&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c5f5b04 jedv-enabled--yes e-flex e-con-boxed e-con e-child\" data-id=\"c5f5b04\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dff9181 elementor-widget elementor-widget-image\" data-id=\"dff9181\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moorepolska.pl\/en\/people\/bartlomiej-bogucki\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"1151\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-768x1151.png\" class=\"attachment-medium_large size-medium_large wp-image-33328\" alt srcset=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-768x1151.png 768w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-200x300.png 200w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-683x1024.png 683w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-1025x1536.png 1025w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-1366x2048.png 1366w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-122x183.png 122w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/09\/MG_2872_OK-600x900.png 600w\" sizes=\"(max-width: 768px) 100vw, 768px\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aaac836 jedv-enabled--yes e-flex e-con-boxed e-con e-child\" data-id=\"aaac836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d31ae14 elementor-widget elementor-widget-spacer\" data-id=\"d31ae14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13ced4d e-con-full e-flex e-con e-child\" data-id=\"13ced4d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-de89bc8 e-flex e-con-boxed e-con e-child\" data-id=\"de89bc8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f674e88 elementor-widget elementor-widget-heading\" data-id=\"f674e88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/people\/bartlomiej-bogucki\/\">Bart\u0142omiej<br>Bogucki<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec9bb61 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"ec9bb61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\">Legal Specialist <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1acc7a0 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"1acc7a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-phone-alt\" aria-hidden=\"true\" viewBox=\"0 0 512 512\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\"><a href=\"tel:%24s\">+48 785 106&nbsp;550<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c3626d jedv-enabled--yes elementor-widget elementor-widget-shortcode\" data-id=\"9c3626d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"elementor-element elementor-element-d3ca540 elementor-widget elementor-widget-jet-listing-dynamic-field is-mac\" data-id=\"d3ca540\" data-element_type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n                                <div class=\"elementor-widget-container\">\n                        <div class=\"jet-listing jet-listing-dynamic-field display-inline\"><div class=\"jet-listing-dynamic-field__inline-wrap\"><i class=\"jet-listing-dynamic-field__icon fas fa-envelope\" aria-hidden=\"true\"><\/i><p class=\"jet-listing-dynamic-field__content\"><a href=\"mailto: bartlomiej.bogucki@moorepolska.pl\">bartlomiej.bogucki<br>@moorepolska.pl<\/a><\/p><\/div><\/div><\/div>\n                                <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-896c190 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"896c190\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/people\/bartlomiej-bogucki\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Explore my Blog articles<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-27212 jet-equal-columns elementor-dcss-7772184047004482\" data-post-id=\"27212\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26660\" class=\"elementor elementor-26660 elementor-2160 elementor-2160\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15e4c90 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"15e4c90\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;animation&quot;:&quot;fadeIn&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c5f5b04 jedv-enabled--yes e-flex e-con-boxed e-con e-child\" data-id=\"c5f5b04\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dff9181 elementor-widget elementor-widget-image\" data-id=\"dff9181\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moorepolska.pl\/en\/people\/agnieszka-drozdz-wilk\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"333\" height=\"555\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/06\/MG_3126_OK-1.png\" class=\"attachment-medium_large size-medium_large wp-image-22717\" alt srcset=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/06\/MG_3126_OK-1.png 333w, https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/06\/MG_3126_OK-1-180x300.png 180w\" sizes=\"(max-width: 333px) 100vw, 333px\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aaac836 jedv-enabled--yes e-flex e-con-boxed e-con e-child\" data-id=\"aaac836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;pyramids&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,44.1L643.1,27.2L333.8,98L0,3.8V0l1000,0v3.9\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d31ae14 elementor-widget elementor-widget-spacer\" data-id=\"d31ae14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13ced4d e-con-full e-flex e-con e-child\" data-id=\"13ced4d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-de89bc8 e-flex e-con-boxed e-con e-child\" data-id=\"de89bc8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f674e88 elementor-widget elementor-widget-heading\" data-id=\"f674e88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/people\/agnieszka-drozdz-wilk\/\">Agnieszka<br>Dro\u017cd\u017c-Wilk<\/a><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec9bb61 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"ec9bb61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__content\">Partner, Moore Polska Tax &amp;&nbsp;Legal<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1acc7a0 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"1acc7a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-phone-alt\" aria-hidden=\"true\" viewBox=\"0 0 512 512\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\"><a href=\"tel:%24s\">+48 604 771&nbsp;251<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c3626d jedv-enabled--yes elementor-widget elementor-widget-shortcode\" data-id=\"9c3626d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"elementor-element elementor-element-d3ca540 elementor-widget elementor-widget-jet-listing-dynamic-field is-mac\" data-id=\"d3ca540\" data-element_type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n                                <div class=\"elementor-widget-container\">\n                        <div class=\"jet-listing jet-listing-dynamic-field display-inline\"><div class=\"jet-listing-dynamic-field__inline-wrap\"><i class=\"jet-listing-dynamic-field__icon fas fa-envelope\" aria-hidden=\"true\"><\/i><p class=\"jet-listing-dynamic-field__content\"><a href=\"mailto: agnieszka.drozdz-wilk@moorepolska.pl\">agnieszka.drozdz-wilk<br>@moorepolska.pl<\/a><\/p><\/div><\/div><\/div>\n                                <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9020102 elementor-widget elementor-widget-jet-listing-dynamic-field\" data-id=\"9020102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-listing-dynamic-field.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-dynamic-field__icon is-svg-icon\"><svg class=\"e-font-icon-svg e-fas-map-marker-alt\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\" \/><\/svg><\/div><div class=\"jet-listing-dynamic-field__content\">Gdansk Garncarska<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-896c190 elementor-align-justify elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"896c190\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/people\/agnieszka-drozdz-wilk\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I will support you on tax and legal grounds<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2482f0f e-con-full e-flex e-con e-parent\" data-id=\"2482f0f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b1b142 elementor-widget elementor-widget-shortcode\" data-id=\"3b1b142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"23797\" class=\"elementor elementor-23797 elementor-16304 elementor-16304\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-016e1bd e-flex e-con-boxed e-con e-parent\" data-id=\"016e1bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-089b3df elementor-widget elementor-widget-heading\" data-id=\"089b3df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Meet the companies that trusted us<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-514968b elementor-widget elementor-widget-gallery\" data-id=\"514968b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;gallery_layout&quot;:&quot;masonry&quot;,&quot;columns&quot;:7,&quot;gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:55,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:5,&quot;columns_mobile&quot;:3,&quot;lazyload&quot;:&quot;yes&quot;,&quot;gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;overlay_background&quot;:&quot;yes&quot;,&quot;content_hover_animation&quot;:&quot;fade-in&quot;}\" data-widget_type=\"gallery.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-gallery__container\">\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/mountain_warehouse-1.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/ziaja.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/invicta.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/inpro.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/ginorossi.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/prandelli-white.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/Wittchen_Logo_navy.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/logo-oponeo.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/pentel-logo.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/still.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/mroz_v02.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/08\/UG-1.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/05\/zremb_v04.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-gallery-item elementor-gallery-item elementor-animated-content\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/07\/travelist.png\" data-width=\"400\" data-height=\"300\" aria-label role=\"img\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9da13c5 e-flex e-con-boxed e-con e-parent\" data-id=\"9da13c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c6b0121 e-con-full e-flex e-con e-child\" data-id=\"c6b0121\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-590a740 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"590a740\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Take the first step\nand take advantage of individual support offer for your company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cef378 e-con-full e-flex e-con e-child\" data-id=\"5cef378\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f80617f elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"f80617f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t1&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e03b5f elementor-widget elementor-widget-heading\" data-id=\"5e03b5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Leave your details<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6e5102 elementor-widget elementor-widget-text-editor\" data-id=\"b6e5102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fill out the&nbsp;form<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b7437c e-con-full e-flex e-con e-child\" data-id=\"0b7437c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cb6338 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"7cb6338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t2&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88fefbf elementor-widget elementor-widget-heading\" data-id=\"88fefbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let's discuss your&nbsp;needs<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4941fd7 elementor-widget elementor-widget-text-editor\" data-id=\"4941fd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We will contact you to learn more about your needs and establish terms of cooperation. Depending on your preference \u2013 we can correspond by email or meet in person<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a16200c e-con-full e-flex e-con e-child\" data-id=\"a16200c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a798809 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"a798809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t3&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0def7e1 elementor-widget elementor-widget-heading\" data-id=\"0def7e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Indicate individual scope of service<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad105c0 elementor-widget elementor-widget-text-editor\" data-id=\"ad105c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tWe will provide you with an offer tailored to your individual needs&nbsp;<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9485e06 e-con-full e-flex e-con e-child\" data-id=\"9485e06\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f69db6 elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"8f69db6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t4&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ca3d04 elementor-widget elementor-widget-heading\" data-id=\"3ca3d04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Make a&nbsp;good decision<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-427587e elementor-widget elementor-widget-text-editor\" data-id=\"427587e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Once you accept the offer, we will prepare and send you a&nbsp;contract<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78cd9e0 e-con-full e-flex e-con e-child\" data-id=\"78cd9e0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbdaffc elementor-widget-divider--view-line_text elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"dbdaffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\t5&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ca8899 elementor-widget elementor-widget-heading\" data-id=\"6ca8899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Take advantage of our support<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee1709e elementor-widget elementor-widget-text-editor\" data-id=\"ee1709e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our experts start working on your&nbsp;order<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f41e31 e-con-full e-flex e-con e-child\" data-id=\"0f41e31\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d45af9 elementor-mobile-align-justify elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"2d45af9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#formularz\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Go to&nbsp;form<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9426819 e-con-full e-flex e-con e-parent\" data-id=\"9426819\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a15c559 elementor-widget elementor-widget-shortcode\" data-id=\"a15c559\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"23752\" class=\"elementor elementor-23752 elementor-15895 elementor-15895\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-65494276 e-flex e-con-boxed e-con e-parent\" data-id=\"65494276\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;arrow&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg viewBox=\"0 0 700 10\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\" \/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c8eb5a elementor-widget elementor-widget-text-editor\" data-id=\"73c8eb5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>TOGETHER WE CAN DO <strong>MORE<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a38bc39 e-flex e-con-boxed e-con e-parent\" data-id=\"1a38bc39\" data-element_type=\"container\" data-e-type=\"container\" id=\"formularz\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-476dcce8 elementor-widget elementor-widget-image\" data-id=\"476dcce8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/moorepolska.pl\/wp-content\/uploads\/2023\/03\/metrum-svg-favicon-white.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-21326\" alt>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6edde989 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"6edde989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tTax and legal advice&nbsp;<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21feae74 elementor-widget elementor-widget-heading\" data-id=\"21feae74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fill out the&nbsp;form<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3835a3f8 elementor-widget elementor-widget-text-editor\" data-id=\"3835a3f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fill in the information needed to contact you about preparing an&nbsp;offer.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe1049c elementor-widget elementor-widget-html\" data-id=\"fe1049c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script data-b24-form=\"inline\/309\/3zlinr\" data-skip-moving=\"true\">\n(function(w,d,u){\nvar s=d.createElement('script');s.async=true;s.src=u+'?'+(Date.now()\/180000|0);\nvar h=d.getElementsByTagName('script')[0];h.parentNode.insertBefore(s,h);\n})(window,document,'https:\/\/cdn.bitrix24.pl\/b11573003\/crm\/form\/loader_309.js');\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a896fac e-flex e-con-boxed e-con e-parent\" data-id=\"a896fac\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13b1ca4 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"13b1ca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax and legal consulting services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4fcd21 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"b4fcd21\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;columns&quot;:3}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-3 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--2029 jet-equal-columns__wrapper\" data-queried-id=\"38294|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:2029,&quot;posts_num&quot;:99,&quot;columns&quot;:3,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"2029\" data-query-id><div class=\"jet-listing-grid__item jet-listing-dynamic-post-40313 jet-equal-columns elementor-dcss-7772184223161123\" data-post-id=\"40313\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184223161123 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184223161123 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184223161123 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184223161123 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184223161123 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-40313:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184223161123 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/starting-a-business-in-poland-czech-republic\/\">Starting a&nbsp;business in Poland\/Czech Republic<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/starting-a-business-in-poland-czech-republic\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/starting-a-business-in-poland-czech-republic\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-38294 jet-equal-columns elementor-dcss-7772184257469121\" data-post-id=\"38294\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184257469121 ) .elementor-element.elementor-element-8ace291{border-color:#485daa;--border-color:#485daa;}:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184257469121 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#485daa;}:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184257469121 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184257469121 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#485daa;border-color:#485daa;}:is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184257469121 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-38294:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184257469121 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#485daa;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/\">A guide to establishing and operating a&nbsp;limited liability company (sp. z&nbsp;o.o.) in Poland<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/a-guide-to-establishing-and-operating-a-limited-liability-company\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26863 jet-equal-columns elementor-dcss-7772184298953053\" data-post-id=\"26863\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184298953053 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184298953053 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184298953053 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184298953053 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184298953053 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26863:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184298953053 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/conducting-judicial-and-administrative-proceedings\/\">Conducting judicial and administrative proceedings<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/conducting-judicial-and-administrative-proceedings\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/conducting-judicial-and-administrative-proceedings\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26748 jet-equal-columns elementor-dcss-7772184340251940\" data-post-id=\"26748\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184340251940 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184340251940 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184340251940 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184340251940 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184340251940 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26748:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184340251940 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/legal-support\/\">Legal support<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/legal-support\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/legal-support\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26766 jet-equal-columns elementor-dcss-7772184379764545\" data-post-id=\"26766\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184379764545 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184379764545 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184379764545 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184379764545 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184379764545 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26766:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184379764545 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-audits\/\">Tax audits<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-audits\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-audits\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26794 jet-equal-columns elementor-dcss-7772184412976469\" data-post-id=\"26794\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184412976469 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184412976469 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184412976469 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184412976469 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184412976469 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26794:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184412976469 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-schemes-mdr\/\">Tax Schemes (MDR)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget elementor-widget-button\" data-id=\"eb446c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-schemes-mdr\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path d=\"m61.77,24.68c.07-.08.14-.16.2-.25.04-.06.06-.12.1-.18.04-.07.08-.15.12-.23.03-.08.05-.16.07-.23.02-.07.05-.13.06-.2.06-.3.06-.61,0-.92-.01-.07-.04-.13-.06-.2-.02-.08-.04-.16-.07-.23-.03-.08-.08-.15-.12-.23-.03-.06-.06-.12-.1-.18-.06-.09-.13-.17-.2-.25-.03-.03-.05-.07-.08-.1l-.02-.02s0,0,0,0L41.44.71c-.46-.48-1.08-.71-1.69-.71s-1.19.22-1.65.67c-.93.91-.95,2.41-.04,3.34l16.34,16.76H2.36c-1.31,0-2.36,1.06-2.36,2.36s1.06,2.36,2.36,2.36h52.03l-16.34,16.76c-.91.93-.89,2.43.04,3.34.93.91,2.42.89,3.34-.04l20.23-20.74s0,0,0,0l.02-.02s.05-.07.08-.1Z\" \/><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637e7bc e-transform elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"637e7bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/tax-schemes-mdr\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-26801 jet-equal-columns elementor-dcss-7772184472045168\" data-post-id=\"26801\"><style type=\"text\/css\">:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184472045168 ) .elementor-element.elementor-element-8ace291{border-color:#475da9;--border-color:#475da9;}:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184472045168 ) .elementor-element.elementor-element-637e7bc.elementor-view-stacked .elementor-icon{background-color:#475da9;}:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184472045168 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184472045168 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon{color:#475da9;border-color:#475da9;}:is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184472045168 ) .elementor-element.elementor-element-637e7bc.elementor-view-framed .elementor-icon, :is( .jet-listing-dynamic-post-26801:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-7772184472045168 ) .elementor-element.elementor-element-637e7bc.elementor-view-default .elementor-icon svg{fill:#475da9;}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"26628\" class=\"elementor elementor-26628 elementor-2029 elementor-2029\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ace291 e-flex e-con-boxed e-con e-parent\" data-id=\"8ace291\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bc914e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4bc914e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/transfer-pricing\/\">Transfer pricing<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb446c5 elementor-align-right e-transform elementor-invisible elementor-widget 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data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/transfer-pricing\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg id=\"a\" viewBox=\"0 0 62.36 46.26\"><path 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href=\"https:\/\/moorepolska.pl\/en\/services\/tax-and-legal-advice\/transfer-pricing\/\">\n\t\t\t<svg id=\"a\" viewBox=\"0 0 565.69 565.69\"><polygon points=\"0 565.69 565.69 565.69 565.69 0 0 565.69\" \/><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Set up a&nbsp;limited liability company (sp. z&nbsp;o.o.) in Poland with the support of Moore Polska. We provide assistance with company registration, KRS procedures, CRBR documentation, and opening a&nbsp;bank account. Learn&nbsp;more!&nbsp;<\/p>\n","protected":false},"featured_media":0,"parent":26796,"menu_order":28,"template":"","kategoria-uslugi":[],"class_list":["post-38294","uslugi","type-uslugi","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/uslugi\/38294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/uslugi"}],"about":[{"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/types\/uslugi"}],"version-history":[{"count":6,"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/uslugi\/38294\/revisions"}],"predecessor-version":[{"id":38304,"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/uslugi\/38294\/revisions\/38304"}],"up":[{"embeddable":true,"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/uslugi\/26796"}],"wp:attachment":[{"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/media?parent=38294"}],"wp:term":[{"taxonomy":"kategoria-uslugi","embeddable":true,"href":"https:\/\/moorepolska.pl\/en\/wp-json\/wp\/v2\/kategoria-uslugi?post=38294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}