A simple joint stock company poland is a specific mixture of the features of a limited liability company and a joint-stock company, in which there are additionally many new elements that significantly differ from the regulations known to us for Polish capital companies. From July 1, 2021, a new capital company will appear in the Polish legal system – a simple joint-stock company (Prosta spółka akcyjna – PSA). The new regulations on the basis of which this entity will operate is the largest change to the Polish Commercial Companies Code since its entry into force, which took place over 20 years ago. A change that had several false starts. Originally, the PSA regulations were to enter into force in March 2020, then in March 2021, after which this date was postponed to July 1, 2021.