Podprzedsibiorstwo

Podprzedsibiorstwo is not a standard term in Polish corporate law; it is usually a misspelling or informal variant of podprzedsiębiorstwo, a concept that in business language refers to a subsidiary within a corporate group. In discussions of organization theory, the term is used to describe an entity that is legally separate from its parent but controlled by it.

A subsidiary is a separate legal entity that is owned or controlled by a parent company. Control is typically achieved through ownership of a majority of voting shares or through binding governance arrangements. A subsidiary may have its own management, assets, and liabilities, and it can operate under its own brand, while aligning with the strategic objectives of the parent.

Legally, Poland distinguishes a subsidiary from a branch (oddział). A subsidiary has its own legal personality, while a branch does not and is treated as part of the parent for many purposes. The parent company exercises control through shareholding and appointment of managers. Groups often prepare consolidated financial statements that combine the subsidiary’s results with those of the parent, ensuring a complete view of the corporate group’s finances. Depending on size and relevance, subsidiaries may be subject to Polish or international accounting standards, such as the Polish Accounting Act or IFRS.

Usage notes: in formal contexts the preferred terms are spółka zależna (subsidiary) or oddział (branch). Podprzedsibiorstwo is generally seen as nonstandard and may appear in informal or translated texts. See also: spółka, spółka zależna, oddział, konsolidacja.