This article examines the increasingly prevalent practice of utilizing Article 176 of the Polish Commercial Companies Code (Kodeks spółek handlowych, hereinafter “KSH”) as a mechanism for circumventing mandatory social security contributions. While this provision was originally designed to facilitate periodic non-monetary contributions by shareholders within a corporate framework, recent years have witnessed its systematic exploitation … Continue reading Recurring Non-Monetary Contributions by Shareholders as a Vehicle for Social Security Avoidance