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Prohibited objects of activity in the limited liability company

 In accordance with the Polish law, the Articles of association of a limited liability company must include the codes of activity of the company. In Poland, the subject of activity is determined by codes from the Polish Classification of Activities (abbreviated PKD) that describe the type conducted business the best. However, there are some categories of PKD, which cannot be provided by limited liability company.

 These restrictions arise from the legal form of a legal entity. The number of activities reserved only for public limited companies or non-commercial bodies. The prohibited codes list:

PKD 64.11.Z        Central banking

PKD 64.19.Z        Other monetary intermediation

PKD 64.20.Z        Activities of holding companies

PKD 64.30.Z        Trusts, funds and similar financial entities

PKD 64.91.Z        Financial leasing

PKD 64.92.Z        Other credit granting

PKD 65.11.Z        Life insurance

PKD 65.12.Z        Other personal and property insurance

PKD 65.20.Z        Reinsurance

PKD 65.30.Z        Pension funding

PKD 66.11.Z        Administration of financial markets

PKD 66.19.Z        Other activities auxiliary to financial services, except insurance and pension funding

PKD 66.21.Z        Risk and damage evaluation

PKD 66.22.Z        Activities of insurance agents and brokers

PKD 66.29.Z        Other activities auxiliary to insurance and pension funding

PKD 66.30.Z        Fund management activities         

PKD 84.11.Z       General public administration activities

PKD 84.12.Z        Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security

PKD 84.13.Z        Regulation of and contribution to more efficient operation of businesses

PKD 84.21.Z        Foreign affairs

PKD 84.22.Z        Defence activities

PKD 84.23.Z        Justice and judicial activities

PKD 84.24.Z        Public order and safety activities

PKD 84.25.Z        Fire service activities

PKD 84.30.Z        Compulsory social security activities

PKD 94.11.Z        Activities of commercial and employers organisations

PKD 94.12.Z        Activities of professional organisations

PKD 94.20.Z        Activities of trade unions

PKD 94.91.Z        Activities of religious organisations

PKD 94.92.Z        Activities of political organisations

PKD 94.99.Z      Activities of other membership organisations not elsewhere classified     

PKD 97.00.Z        Households as employers of domestic personnel

PKD 98.10.Z        Goods-producing activities of private households for own use

PKD 98.20.Z        Service-producing activities of private households for own use

PKD 99.00.Z        Extraterritorial organisations and bodies


The putting into the Articles of the association of the limited liability company any of the "prohibited" code, and then submitting the application form for registration will lead to the rejection of an application. In this case, the change of the Articles of association is required and re-filling the registration forms before submitting them to the National Court Register.