At the very beginning of the thesis, a brief comparison will be made regarding the historical development of company law in both countries in order to gain an understanding of the similarities between the two legal systems and forms of capital companies, as well as to determine the influences and legal models that have impacted the development of these forms throughout history. In the main part of the thesis the legal regulation of two seemingly similar forms of companies will be compared. The comparison is divided into several chapters. The first chapter focuses on the process of company establishment. Subsequently, an examination of shares, as well as the rights and obligations of shareholders themselves, follows. The last part of the comparison is dedicated to company organs and is divided into three sections. The first section compares the management board, the second section examines the supervisory board, and the third section compares the general meeting. The emphasis should be on the differences between key institutions, while acknowledging the inevitable similarities. Croatian and Polish laws governing this matter will play a crucial role in this comparison, although other sources will also be utilized.