The article provides some reflections on limited liability companies in Poland. There are six types of commercial companies in Polish law, but 82.27 % of the companies in Poland are limited liability companies. Therefore, we can speak about the occurrence of a specific phenomenon of this form of company in Poland. An attempt to find an answer to the question about the reasons for the great popularity of this particular company requires an analysis of legal solutions dedicated to it and comparison with other types of entrepreneurs. It is worth considering the reasons why this form of company has become the most popular form of doing business in Poland in the last thirty years
