POLAND Law and Practice Contributed by: Łukasz Klimczyk, Maciej Skrzypek, Beata Danel-Skrzypek and Piotr Klepuszewski, SLK Partners
other legal forms, such as foundations. A specific sim - plified category is the student sports club ( uczniowski klub sportowy ), whose members typically include stu - dents, parents, and teachers. By contrast, in sports disciplines where a professional league operates (eg, football, speedway, volleyball, handball or basketball), there is a statutory require - ment for sports clubs to operate in the form of a com - mercial company, either a limited liability company or a joint-stock company. Polish Sports Federations For the purpose of organising and conducting sporting competition in a given discipline, a Polish sports fed - eration ( polski związek sportowy ) may be established, subject to authorisation from the minister responsible for physical culture. Polish sports federations operate as associations or federations and hold exclusive authority (right) to: • organise and conduct competitions for the title of Polish Champion and the Polish Cup in a given sport; • establish and implement sporting, organisational and disciplinary rules applicable to competitions organised by the federation, except for disciplinary anti-doping rules; • appoint national teams and prepare them for the Olympic Games, Paralympic Games, Deaflympics, World Championships or European Champion - ships; and • represent the relevant sport in international sports organisations. Choice of Legal Form for Sports Organisations Sports organisations typically choose the form of an association or foundation in order to: • pursue statutory objectives rather than profit-mak - ing activities; • reinvest obtained funds into sports development, youth training and social activities; • benefit from easier access to public funding (including municipal and state grants); and • use broader tax exemptions and preferential regimes.
In practice, this structure enables sports activity to be carried out primarily for socially beneficial purposes, without a profit-oriented business model or extensive commercial operations. The commercial company structure is primarily select - ed in order to: • enable participation in professional league compe - titions; • pursue profit-making objectives, including improved access to investors; • facilitate professional management of commercial rights (media rights, sponsorship and player trans - fers); and • limit the liability of owners or shareholders. In practice, this model supports the operation of sports activity as a business undertaking and allows for more structured financial risk management. A mixed (hybrid) model can also be observed on the Polish market, particularly in disciplines with profes - sional leagues. Under this structure, a sports club operating as an association conducts all sports activi - ties, while simultaneously acting as a shareholder in a commercial company established exclusively to par - ticipate in professional league competition. 4.2 Corporate Governance Codes Polish law does not provide a single statutory corpo - rate governance code applicable to all sports organi - sations. However, the Polish Sports Act establishes a set of governance rules specifically applicable to Pol - ish sports federations, which together form a sport- specific governance framework. Governance Rules Applicable to Polish Sports Federations Term limits and prevention of power concentration The term of office of federation governing bodies may not exceed four years and the president of the man - agement board may serve a maximum of two con - secutive terms. These rules aim to prevent excessive concentration of power and promote rotation and transparency.
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