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100<br />
<strong>producTion</strong> <strong>guide</strong> <strong>poland</strong> <strong>2013</strong> | The law<br />
Employment in Poland is based on a written employment contract (binding the employee to<br />
the employer for an indefinite term or for a specific job execution time) and on civil contracts,<br />
such as mandate contract (umowa zlecenia), contract services, specific work contract (umowa<br />
o dzieło) or an agency agreement. Both an individual person and an entrepreneur of any<br />
kind may be party to a civil contract with specified duration time. Provisions which should be<br />
included in an employment contract are described in detail in the Labor Code (Kodeks Pracy)<br />
and in provisions for civil law contracts in the Civil Code (Kodeks Cywilny).<br />
Contracts used most often in the film production process are the mandate contract and<br />
the specific work contract. In the case of the latter, the contractor undertakes to perform<br />
the designated work and the employer commits to pay his/her remuneration. This is also<br />
known as the end-result agreement, in which the contractor is obliged to provide the film<br />
producer with some determined results of his/her work. In case of the mandate contract, also<br />
known as the agreement of due diligence, the contractor’s commitment is to perform<br />
a particular job ensuring due diligence.<br />
Types of contracts used in film production connected with copyright protection are discussed<br />
in the Copyright section.<br />
economic law<br />
Citizens of EU countries and persons possessing the residence or settlement permit in<br />
Poland may undertake and carry out economic activities under the same conditions as Polish<br />
entrepreneurs. Other foreigners may engage in business activity only in the following forms:<br />
limited liability company (spółka z ograniczoną odpowiedzialnością or Sp. z o.o.), limited<br />
partnership, joint-stock company, limited joint-stock partnership. These individuals can also join<br />
these companies as well as acquire and buy stocks and shares of such companies.<br />
The most common form of conducting business activity in the Polish film industry is a limited<br />
liability company.<br />
It can be formed by one or more partners, but not exclusively by a single-person limited liability<br />
company. The shareholders are not liable for the obligations of the company but must pay<br />
the share capital, amounting to at least 5000 PLN (1250 EUR). The company is liable for its<br />
obligations with its own property. It is also obliged to pay the CIT tax. In order to establish<br />
a limited liability company, you must:<br />
draw up a company contract,<br />
pay the share capital,<br />
appoint governing bodies of the company,<br />
register the company in the National Court Register (KRS, Krajowy Rejestr Sądowy).<br />
Table of conTenTs company index
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