spóka

Spóka is the non-diacritic form of the Polish term spółka, which means a company or partnership. In Polish law, spółka denotes a legally recognized business entity with its own rights and obligations, created by partners or shareholders to conduct commercial activity. The word reflects the idea of cooperation and joint effort, and it appears in the names of various corporate forms as well as in everyday business language.

In practice, spółka covers several distinct corporate forms, each with different liability, capital, and governance rules. Common forms include spółka jawna (general partnership), spółka partnerska (professional partnership), spółka komandowa (limited partnership), spółka komandowo-akcyjna (limited joint-stock company), spółka z ograniczoną odpowiedzialnością (limited liability company), spółka akcyjna (joint-stock company), and spółka europejska (SE). The forms range from partnerships with unlimited liability for certain partners to corporations with liability limited to contributed capital, and from closely held structures to publicly traded entities.

Spółka jawna places liability with all partners, who are jointly and severally liable for the company’s obligations. Spółka partnerska is designed for professionals and tiesliability to partners’ professional activities. Spółka komandowa combines general partners with unlimited liability (komplementariusze) and limited partners (akcjonariusze) whose liability is limited to their contributions. Spółka komandowo-akcyjna blends elements of partnerships and joint-stock companies, with general managers and limited investors. Spółka z o.o. is the most common form for small and medium enterprises, with liability limited to registered capital and a separate legal personality. Spółka akcyjna is a public limited company suitable for large capital needs, while spółka europejska provides a cross-border EU corporate form. The term spóka thus broadly refers to the Polish concept of corporate entities and their legal distinctions.