{"id":1208,"date":"2025-08-29T10:41:20","date_gmt":"2025-08-29T08:41:20","guid":{"rendered":"https:\/\/buczynski-tax.pl\/2025\/08\/29\/sale-of-shares-in-an-llc-during-the-tax-year-and-the-right-to-a-dividend\/"},"modified":"2026-03-21T21:29:20","modified_gmt":"2026-03-21T20:29:20","slug":"sale-of-shares-in-an-llc-during-the-tax-year-and-the-right-to-a-dividend","status":"publish","type":"post","link":"https:\/\/buczynski-tax.pl\/en\/2025\/08\/29\/sale-of-shares-in-an-llc-during-the-tax-year-and-the-right-to-a-dividend\/","title":{"rendered":"Sale of Shares in an LLC During the Tax Year and the Right to a Dividend"},"content":{"rendered":"\n<p>Posiadanie udzia\u0142\u00f3w w sp\u00f3\u0142ce z ograniczon\u0105 odpowiedzialno\u015bci\u0105 wi\u0105\u017ce si\u0119 z wieloma prawami i obowi\u0105zkami. Jednym z kluczowych jest prawo do udzia\u0142u w zysku poprzez wyp\u0142at\u0119 dywidendy.<\/p>\n\n<p>Sprawa jest prosta, je\u015bli sprzeda\u017c udzia\u0142\u00f3w nast\u0119puje po wyp\u0142acie dywidendy. Problem pojawia si\u0119 wtedy, gdy sprzeda\u017c udzia\u0142\u00f3w nast\u0119puje w trakcie roku podatkowego, a dywidenda nie zosta\u0142a jeszcze wyp\u0142acona. W\u00f3wczas pojawia si\u0119 pytanie: <strong>komu nale\u017cy si\u0119 dywidenda \u2013 by\u0142emu wsp\u00f3lnikowi czy nabywcy udzia\u0142\u00f3w?<\/strong><\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Kto ma prawo do dywidendy w sp\u00f3\u0142ce z o.o.?<\/strong><\/h4>\n\n<p>Zasadniczo uprawnieni do uzyskania dywidendy s\u0105 ci wsp\u00f3lnicy, kt\u00f3rzy posiadaj\u0105 udzia\u0142y w sp\u00f3\u0142ce w dniu podj\u0119cia uchwa\u0142y o przeznaczeniu zysku na wyp\u0142at\u0119 dywidendy.<\/p>\n\n<p>Uchwa\u0142a w tym zakresie jest podejmowana zazwyczaj podczas <strong>Zwyczajnego Zgromadzenia Wsp\u00f3lnik\u00f3w<\/strong>, kt\u00f3re powinno odby\u0107 si\u0119 do 30 czerwca danego roku.<\/p>\n\n<p>Umowa sp\u00f3\u0142ki mo\u017ce przewidywa\u0107 modyfikacj\u0119 tej zasady \u2013 tzw. <strong>dzie\u0144 dywidendy<\/strong>. Mo\u017ce on by\u0107 wyznaczony w terminie do dw\u00f3ch miesi\u0119cy od dnia podj\u0119cia uchwa\u0142y przez wsp\u00f3lnik\u00f3w.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Sprzeda\u017c udzia\u0142\u00f3w a wyp\u0142ata dywidendy<\/strong><\/h4>\n\n<p>Je\u015bli do sprzeda\u017cy udzia\u0142\u00f3w dochodzi w trakcie roku obrotowego, ale jeszcze przed podj\u0119ciem uchwa\u0142y o wyp\u0142acie dywidendy albo przed ustalonym dniem dywidendy, w\u00f3wczas prawo do dywidendy przys\u0142uguje nowemu wsp\u00f3lnikowi.<\/p>\n\n<p>Dotychczasowy wsp\u00f3lnik \u2013 mimo \u017ce uczestniczy\u0142 w wypracowaniu zysku \u2013 nie ma prawa do wyp\u0142aty.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Rozliczenia mi\u0119dzy sprzedaj\u0105cym a kupuj\u0105cym<\/strong><\/h4>\n\n<p>Zawarcie umowy sprzeda\u017cy udzia\u0142\u00f3w nie zmienia opisanej zasady. Je\u015bli sprzedaj\u0105cy chce mie\u0107 pewno\u015b\u0107, \u017ce otrzyma dywidend\u0119, powinien ustali\u0107 to z nabywc\u0105 w ramach rozlicze\u0144. Kupuj\u0105cy mo\u017ce np. zap\u0142aci\u0107 wy\u017csz\u0105 cen\u0119 za udzia\u0142y w zamian za prawo do dywidendy.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Podsumowanie<\/strong><\/h4>\n\n<p><strong>Sprzeda\u017c udzia\u0142\u00f3w w sp\u00f3\u0142ce z o.o.<\/strong> w trakcie roku podatkowego wymaga precyzyjnych ustale\u0144 mi\u0119dzy stronami. Kluczowe jest zrozumienie, kto w danym momencie jest uprawniony do otrzymania dywidendy.<\/p>\n\n<p>Je\u015bli sprzedajesz udzia\u0142y i chcesz mie\u0107 pewno\u015b\u0107, komu nale\u017cy si\u0119 dywidenda \u2013<a href=\"https:\/\/buczynski-tax.pl\/kontakt\/\"> skontaktuj si\u0119 z nami. <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Posiadanie udzia\u0142\u00f3w w sp\u00f3\u0142ce z ograniczon\u0105 odpowiedzialno\u015bci\u0105 wi\u0105\u017ce si\u0119 z wieloma prawami i obowi\u0105zkami. Jednym z kluczowych jest prawo do udzia\u0142u w zysku poprzez wyp\u0142at\u0119 dywidendy. Sprawa jest prosta, je\u015bli sprzeda\u017c udzia\u0142\u00f3w nast\u0119puje po wyp\u0142acie dywidendy. Problem pojawia si\u0119 wtedy, gdy sprzeda\u017c udzia\u0142\u00f3w nast\u0119puje w trakcie roku podatkowego, a dywidenda nie zosta\u0142a jeszcze wyp\u0142acona. W\u00f3wczas<a href=\"https:\/\/buczynski-tax.pl\/en\/2025\/08\/29\/sale-of-shares-in-an-llc-during-the-tax-year-and-the-right-to-a-dividend\/\">Continue reading <span class=\"sr-only\">&#8220;Sale of Shares in an LLC During the Tax Year and the Right to a Dividend&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sale of Shares in an LLC and the Right to a Dividend<\/title>\n<meta name=\"description\" content=\"The sale of shares in an LLC during the tax year can raise questions about the right to a dividend. 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