There are two types of capital companies in the Polish legal system: a limited liability company and a joint-stock company. As a rule, capital companies operate on the basis of capital paid up by its partners (or sole shareholder) at their creation and assets acquired during their operations. In the course of a capital company's business, there may be a need to guarantee additional capital by its shareholders (or sole shareholder). The most common ways for shareholders to achieve this goal are to: increase the company's share capital and contribute additional capital to it as a pecuniary contribution or give the company additional capital at its disposal by granting it a loan.
In the case of limited liability companies, there is also the possibility of making additional contribution to it. The additional contributions are of a pecuniary nature and may be paid in order to increase the company's assets or cover its balance sheet losses. In many cases, subsidies are the most appropriate way to provide additional capital to a limited liability company by its partners (or sole shareholder).