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The article analyses the provisions of the new Polish Code of Commercial Companies, in particular as they relate to the issue of contributions to a company. The code does not address this issue directly but merely stipulates that in the case of a private company, a partner's contribution may involve a transfer or encumbrance of rights as well as the provision of other considerations for the company, whereas in the case of capital partnerships, it provides that such a right cannot be an object of a non-pecuniary contribution. The article traces the code and the reality of the Polish legislation and finds that real estate ownership rights contributed to a company as a share are becoming an increasingly popular way of making contributions to companies or to initial capital. For this reason, a clear determination of the real estate as the object of contribution, its effective contribution to a company and all relevant tax and accounting obligations on the partners and the company itself is very much warranted. [ABSTRACT FROM AUTHOR]