{"id":85,"date":"2026-06-29T13:01:34","date_gmt":"2026-06-29T11:01:34","guid":{"rendered":"http:\/\/biurorachunkowewarszawa.com\/?page_id=85"},"modified":"2026-06-30T14:00:54","modified_gmt":"2026-06-30T12:00:54","slug":"przeksztalcenie","status":"publish","type":"page","link":"http:\/\/biurorachunkowewarszawa.com\/?page_id=85","title":{"rendered":"Przekszta\u0142cenie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"85\" class=\"elementor elementor-85\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e26856 e-con-full e-flex e-con e-parent\" data-id=\"6e26856\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-402f8aa elementor-widget elementor-widget-html\" data-id=\"402f8aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 1 \u2014 HERO (jasny, 2 kolumny, dekoracyjne t\u0142o)          -->\r\n<!-- T\u0142o bia\u0142e z gradientowymi plamami. CTA \u2192 #kpan-kontakt.      -->\r\n<!-- Do zmiany: PLACEHOLDER_przeksztalcenie_jdg_spzoo.jpg         -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-hero\">\r\n<style>\r\n.kpan-hero *,\r\n.kpan-hero *::before,\r\n.kpan-hero *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-hero {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  background: #FFFFFF;\r\n  padding: 80px 24px 76px;\r\n  color: #142445;\r\n}\r\n.kpan-hero::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -180px; right: -160px;\r\n  width: 540px; height: 540px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.16), rgba(132,83,172,0) 68%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  bottom: -220px; left: -180px;\r\n  width: 560px; height: 560px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.55), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero__inner {\r\n  position: relative;\r\n  z-index: 1;\r\n  max-width: 1160px;\r\n  margin: 0 auto;\r\n  display: grid;\r\n  grid-template-columns: 1.04fr 0.96fr;\r\n  gap: 60px;\r\n  align-items: center;\r\n}\r\n.kpan-hero__badge {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  background: #D2D9FD;\r\n  color: #8453AC;\r\n  font-size: 13px;\r\n  font-weight: 600;\r\n  letter-spacing: 0.04em;\r\n  text-transform: uppercase;\r\n  padding: 8px 16px;\r\n  border-radius: 100px;\r\n  margin-bottom: 24px;\r\n}\r\n.kpan-hero__badge::before {\r\n  content: \"\";\r\n  width: 7px; height: 7px;\r\n  border-radius: 50%;\r\n  background: #8453AC;\r\n}\r\n.kpan-hero__h1 {\r\n  font-size: clamp(30px, 4.2vw, 52px);\r\n  font-weight: 700;\r\n  line-height: 1.08;\r\n  letter-spacing: -0.02em;\r\n  color: #142445;\r\n  margin-bottom: 22px;\r\n}\r\n.kpan-hero__h1 span { color: #8453AC; }\r\n.kpan-hero__lead {\r\n  font-size: 18px;\r\n  font-weight: 400;\r\n  line-height: 1.62;\r\n  color: rgba(20,36,69,0.74);\r\n  margin-bottom: 32px;\r\n  max-width: 560px;\r\n}\r\n.kpan-hero__actions {\r\n  display: flex;\r\n  align-items: center;\r\n  flex-wrap: wrap;\r\n  gap: 18px;\r\n  margin-bottom: 14px;\r\n}\r\n.kpan-hero__cta {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  color: #FFFFFF;\r\n  font-size: 17px;\r\n  font-weight: 600;\r\n  text-decoration: none;\r\n  padding: 17px 34px;\r\n  border-radius: 12px;\r\n  box-shadow: 0 14px 34px rgba(132,83,172,0.28);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-hero__cta:hover { transform: translateY(-2px); box-shadow: 0 18px 42px rgba(132,83,172,0.36); }\r\n.kpan-hero__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; fill: none; }\r\n.kpan-hero__rating {\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n}\r\n.kpan-hero__rating-stars { display: flex; gap: 1px; }\r\n.kpan-hero__rating-stars svg { width: 16px; height: 16px; fill: #8453AC; }\r\n.kpan-hero__rating-text { font-size: 13.5px; color: rgba(20,36,69,0.7); line-height: 1.3; }\r\n.kpan-hero__rating-text strong { color: #142445; font-weight: 700; }\r\n.kpan-hero__cta-note { font-size: 13.5px; color: rgba(20,36,69,0.56); }\r\n.kpan-hero__trust {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 14px;\r\n  margin-top: 38px;\r\n  padding-top: 34px;\r\n  border-top: 1px solid #eceef8;\r\n}\r\n.kpan-hero__trust-item {\r\n  flex: 1 1 0;\r\n  min-width: 100px;\r\n  padding: 14px 16px;\r\n  background: rgba(255,255,255,0.7);\r\n  border: 1px solid #eceef8;\r\n  border-radius: 14px;\r\n}\r\n.kpan-hero__trust-num { font-size: 22px; font-weight: 700; color: #142445; line-height: 1; }\r\n.kpan-hero__trust-label { font-size: 12.5px; color: rgba(20,36,69,0.62); margin-top: 6px; line-height: 1.3; }\r\n.kpan-hero__media { position: relative; }\r\n.kpan-hero__media::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  inset: 18px -18px -18px 18px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 28px;\r\n  opacity: 0.16;\r\n  z-index: 0;\r\n}\r\n.kpan-hero__photo {\r\n  position: relative;\r\n  z-index: 1;\r\n  width: 100%;\r\n  height: auto;\r\n  aspect-ratio: 4 \/ 3;\r\n  object-fit: cover;\r\n  border-radius: 24px;\r\n  background: #D2D9FD;\r\n  box-shadow: 0 30px 70px rgba(20,36,69,0.18);\r\n  display: block;\r\n}\r\n.kpan-hero__chip {\r\n  position: absolute;\r\n  z-index: 2;\r\n  left: -14px; bottom: 26px;\r\n  background: #FFFFFF;\r\n  border-radius: 16px;\r\n  padding: 14px 20px;\r\n  box-shadow: 0 16px 40px rgba(20,36,69,0.16);\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 12px;\r\n}\r\n.kpan-hero__chip-icon {\r\n  width: 40px; height: 40px;\r\n  border-radius: 11px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  display: flex; align-items: center; justify-content: center;\r\n  color: #FFFFFF; font-weight: 700; font-size: 17px;\r\n}\r\n.kpan-hero__chip-text { font-size: 13px; color: rgba(20,36,69,0.66); line-height: 1.3; }\r\n.kpan-hero__chip-text strong { display: block; font-size: 15px; font-weight: 700; color: #142445; }\r\n@media (max-width: 880px) {\r\n  .kpan-hero__inner { grid-template-columns: 1fr; gap: 44px; }\r\n  .kpan-hero__media { order: -1; max-width: 540px; }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-hero { padding: 56px 16px 52px; }\r\n  .kpan-hero__actions { gap: 14px; }\r\n  .kpan-hero__chip { left: 12px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-hero__cta { transition: none; }\r\n}\r\n\r\n[class^=\"kpan-\"] a,\r\n[class*=\" kpan-\"] a,\r\n[class^=\"kpan-\"] a:hover,\r\n[class*=\" kpan-\"] a:hover,\r\n[class^=\"kpan-\"] a:focus,\r\n[class*=\" kpan-\"] a:focus,\r\n[class^=\"kpan-\"] a:active,\r\n[class*=\" kpan-\"] a:active,\r\n[class^=\"kpan-\"] a:visited,\r\n[class*=\" kpan-\"] a:visited {\r\n  text-decoration: none !important;\r\n}\r\n.kpan-hero *,\r\n.kpan-hero *::before,\r\n.kpan-hero *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-hero {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  background: #FFFFFF;\r\n  padding: 80px 24px 76px;\r\n  color: #142445;\r\n}\r\n.kpan-hero::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -180px; right: -160px;\r\n  width: 540px; height: 540px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.16), rgba(132,83,172,0) 68%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  bottom: -220px; left: -180px;\r\n  width: 560px; height: 560px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.55), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero__inner {\r\n  position: relative;\r\n  z-index: 1;\r\n  max-width: 1160px;\r\n  margin: 0 auto;\r\n  display: grid;\r\n  grid-template-columns: 1.04fr 0.96fr;\r\n  gap: 60px;\r\n  align-items: center;\r\n}\r\n.kpan-hero__badge {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  background: #D2D9FD;\r\n  color: #8453AC;\r\n  font-size: 13px;\r\n  font-weight: 600;\r\n  letter-spacing: 0.04em;\r\n  text-transform: uppercase;\r\n  padding: 8px 16px;\r\n  border-radius: 100px;\r\n  margin-bottom: 24px;\r\n}\r\n.kpan-hero__badge::before {\r\n  content: \"\";\r\n  width: 7px; height: 7px;\r\n  border-radius: 50%;\r\n  background: #8453AC;\r\n}\r\n.kpan-hero__h1 {\r\n  font-size: clamp(30px, 4.2vw, 52px);\r\n  font-weight: 700;\r\n  line-height: 1.08;\r\n  letter-spacing: -0.02em;\r\n  color: #142445;\r\n  margin-bottom: 22px;\r\n}\r\n.kpan-hero__h1 span { color: #8453AC; }\r\n.kpan-hero__lead {\r\n  font-size: 18px;\r\n  font-weight: 400;\r\n  line-height: 1.62;\r\n  color: rgba(20,36,69,0.74);\r\n  margin-bottom: 32px;\r\n  max-width: 540px;\r\n}\r\n.kpan-hero__actions {\r\n  display: flex;\r\n  align-items: center;\r\n  flex-wrap: wrap;\r\n  gap: 18px;\r\n  margin-bottom: 14px;\r\n}\r\n.kpan-hero__cta {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  color: #FFFFFF;\r\n  font-size: 17px;\r\n  font-weight: 600;\r\n  text-decoration: none;\r\n  padding: 17px 34px;\r\n  border-radius: 12px;\r\n  box-shadow: 0 14px 34px rgba(132,83,172,0.28);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-hero__cta:hover { transform: translateY(-2px); box-shadow: 0 18px 42px rgba(132,83,172,0.36); }\r\n.kpan-hero__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; fill: none; }\r\n.kpan-hero__rating {\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n}\r\n.kpan-hero__cta:hover,\r\n.kpan-hero__cta:focus,\r\n.kpan-hero__cta:active {\r\n  color: #EDF2F9 !important;\r\n  text-decoration: none !important;\r\n}\r\n.kpan-hero__cta:hover svg,\r\n.kpan-hero__cta:focus svg,\r\n.kpan-hero__cta:active svg {\r\n  stroke: #EDF2F9 !important;\r\n}\r\n.kpan-hero__rating-stars { display: flex; gap: 1px; }\r\n.kpan-hero__rating-stars svg { width: 16px; height: 16px; fill: #8453AC; }\r\n.kpan-hero__rating-text { font-size: 13.5px; color: rgba(20,36,69,0.7); line-height: 1.3; }\r\n.kpan-hero__rating-text strong { color: #142445; font-weight: 700; }\r\n.kpan-hero__cta-note { font-size: 13.5px; color: rgba(20,36,69,0.56); }\r\n.kpan-hero__trust {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 14px;\r\n  margin-top: 38px;\r\n  padding-top: 34px;\r\n  border-top: 1px solid #eceef8;\r\n}\r\n.kpan-hero__trust-item {\r\n  flex: 1 1 0;\r\n  min-width: 100px;\r\n  padding: 14px 16px;\r\n  background: rgba(255,255,255,0.7);\r\n  border: 1px solid #eceef8;\r\n  border-radius: 14px;\r\n}\r\n.kpan-hero__trust-num { font-size: 22px; font-weight: 700; color: #142445; line-height: 1; }\r\n.kpan-hero__trust-label { font-size: 12.5px; color: rgba(20,36,69,0.62); margin-top: 6px; line-height: 1.3; }\r\n.kpan-hero__media { position: relative; }\r\n.kpan-hero__media::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  inset: 18px -18px -18px 18px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 28px;\r\n  opacity: 0.16;\r\n  z-index: 0;\r\n}\r\n.kpan-hero__photo {\r\n  position: relative;\r\n  z-index: 1;\r\n  width: 100%;\r\n  height: auto;\r\n  aspect-ratio: 4 \/ 3;\r\n  object-fit: cover;\r\n  border-radius: 28px !important;\r\n  overflow: hidden;\r\n  clip-path: inset(0 round 28px);\r\n  background: #D2D9FD;\r\n  box-shadow: 0 22px 48px rgba(20,36,69,0.16), 0 6px 16px rgba(132,83,172,0.12);\r\n  display: block;\r\n  animation: kpanHeroFloat 6s ease-in-out infinite;\r\n  transition: box-shadow 0.3s ease, transform 0.3s ease;\r\n}\r\n.kpan-hero__photo:hover {\r\n  box-shadow: 0 30px 64px rgba(20,36,69,0.22), 0 10px 24px rgba(132,83,172,0.18);\r\n}\r\n@keyframes kpanHeroFloat {\r\n  0%   { transform: translateY(0); }\r\n  50%  { transform: translateY(-10px); }\r\n  100% { transform: translateY(0); }\r\n}\r\n.kpan-hero__chip {\r\n  position: absolute;\r\n  z-index: 2;\r\n  left: -14px; bottom: 26px;\r\n  background: #FFFFFF;\r\n  border-radius: 16px;\r\n  padding: 14px 20px;\r\n  box-shadow: 0 16px 40px rgba(20,36,69,0.16);\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 12px;\r\n}\r\n.kpan-hero__chip-icon {\r\n  width: 40px; height: 40px;\r\n  border-radius: 11px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  display: flex; align-items: center; justify-content: center;\r\n  color: #FFFFFF; font-weight: 700; font-size: 17px;\r\n}\r\n.kpan-hero__chip-text { font-size: 13px; color: rgba(20,36,69,0.66); line-height: 1.3; }\r\n.kpan-hero__chip-text strong { display: block; font-size: 15px; font-weight: 700; color: #142445; }\r\n@media (max-width: 880px) {\r\n  .kpan-hero__inner { grid-template-columns: 1fr; gap: 44px; }\r\n  .kpan-hero__media { order: -1; max-width: 540px; }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-hero { padding: 56px 16px 52px; }\r\n  .kpan-hero__actions { gap: 14px; }\r\n  .kpan-hero__chip { left: 12px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-hero__cta { transition: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-hero__inner\">\r\n  <div class=\"kpan-hero__content\">\r\n    <span class=\"kpan-hero__badge\">Przekszta\u0142cenie JDG w sp\u00f3\u0142k\u0119 z o.o.<\/span>\r\n    <h1 class=\"kpan-hero__h1\">Przejd\u017a z dzia\u0142alno\u015bci na sp\u00f3\u0142k\u0119 z o.o. i <span>zacznij p\u0142aci\u0107 mniej<\/span><\/h1>\r\n    <p class=\"kpan-hero__lead\">\r\n      Najpierw liczymy, czy to si\u0119 op\u0142aca \u2014 potem przeprowadzamy Ci\u0119 przez ca\u0142y proces.\r\n      Przekszta\u0142cenie dzia\u0142alno\u015bci liniowej w sp\u00f3\u0142k\u0119 z o.o. pozwala zaoszcz\u0119dzi\u0107 co najmniej\r\n      10% dochodu, ograniczy\u0107 sk\u0142adki i zabezpieczy\u0107 maj\u0105tek prywatny. Ca\u0142y proces robimy za Ciebie.\r\n    <\/p>\r\n    <div class=\"kpan-hero__actions\">\r\n      <a class=\"kpan-hero__cta\" href=\"#kpan-kontakt\">\r\n        Zam\u00f3w symulacj\u0119 op\u0142acalno\u015bci\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/a>\r\n      <div class=\"kpan-hero__rating\">\r\n        <div class=\"kpan-hero__rating-stars\">\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n        <\/div>\r\n        <span class=\"kpan-hero__rating-text\"><strong>4,9 \/ 5<\/strong> w Google<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <span class=\"kpan-hero__cta-note\">Bez zobowi\u0105za\u0144 \u00b7 Najpierw symulacja, potem decyzja \u00b7 Faktura VAT<\/span>\r\n\r\n    <div class=\"kpan-hero__trust\">\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:0ms\">\r\n        <div class=\"kpan-hero__trust-num\">10 000+ z\u0142<\/div>\r\n        <div class=\"kpan-hero__trust-label\">typowej oszcz\u0119dno\u015bci \/ mc<\/div>\r\n      <\/div>\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:100ms\">\r\n        <div class=\"kpan-hero__trust-num\">9% CIT<\/div>\r\n        <div class=\"kpan-hero__trust-label\">dla ma\u0142ego podatnika<\/div>\r\n      <\/div>\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:200ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"23\">0<\/span> lata<\/div>\r\n        <div class=\"kpan-hero__trust-label\">do\u015bwiadczenia KPAN<\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"kpan-hero__media kpan-anim\" style=\"--d:150ms\">\r\n    <!-- ZDJ\u0118CIE: przedsi\u0119biorca \/ doradca podatkowy analizuj\u0105cy symulacj\u0119 op\u0142acalno\u015bci przekszta\u0142cenia (laptop z wykresem, dokumenty) \u2014 kadr poziomy (orientacja pozioma 4:3), jasne, naturalne \u015bwiat\u0142o, biznesowy str\u00f3j, atmosfera decyzji i rozwoju. Rozdzielczo\u015b\u0107 min. 1200x900 px. -->\r\n    <img fetchpriority=\"high\" decoding=\"async\" class=\"kpan-hero__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/06\/O-nas-zdjecia-4-1024x1024.png\" alt=\"Doradca podatkowy KPAN omawiaj\u0105cy symulacj\u0119 przekszta\u0142cenia JDG w sp\u00f3\u0142k\u0119 z o.o.\" width=\"1200\" height=\"900\" loading=\"eager\">\r\n    <div class=\"kpan-hero__chip\">\r\n      <div class=\"kpan-hero__chip-icon\">%<\/div>\r\n      <div class=\"kpan-hero__chip-text\"><strong>Symulacja op\u0142acalno\u015bci<\/strong>zanim zdecydujesz<\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f38501e elementor-widget elementor-widget-html\" data-id=\"f38501e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 2 \u2014 PROBLEM \/ Brzmi znajomo?                          -->\r\n<!-- T\u0142o lawendowe z dekoracj\u0105.                                   -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-problem\">\r\n<style>\r\n.kpan-problem *,\r\n.kpan-problem *::before,\r\n.kpan-problem *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-problem {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  background: #F3F4FC;\r\n  padding: 92px 24px;\r\n  color: #142445;\r\n}\r\n.kpan-problem::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -160px; left: 50%;\r\n  transform: translateX(-50%);\r\n  width: 720px; height: 360px;\r\n  background: radial-gradient(ellipse, rgba(132,83,172,0.10), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-problem__inner { position: relative; z-index: 1; max-width: 1140px; margin: 0 auto; }\r\n.kpan-problem__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-problem__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-problem__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.14;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-problem__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin-bottom: 36px; }\r\n.kpan-problem__card {\r\n  position: relative;\r\n  background: #FFFFFF; border-radius: 20px; padding: 34px 30px 32px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06);\r\n  border: 1px solid #eceef8;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-problem__card:hover { transform: translateY(-4px); box-shadow: 0 18px 50px rgba(132,83,172,0.14); }\r\n.kpan-problem__card-icon {\r\n  width: 52px; height: 52px; border-radius: 14px;\r\n  background: #D2D9FD; display: flex; align-items: center; justify-content: center;\r\n  margin-bottom: 20px;\r\n}\r\n.kpan-problem__card-icon svg { width: 26px; height: 26px; stroke: #8453AC; fill: none; }\r\n.kpan-problem__card-title { font-size: 18px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 12px; }\r\n.kpan-problem__card-text { font-size: 15px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-problem__banner {\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 20px; padding: 30px 34px; text-align: center;\r\n  font-size: 19px; font-weight: 500; line-height: 1.5; color: #FFFFFF;\r\n  box-shadow: 0 18px 46px rgba(20,36,69,0.18);\r\n}\r\n.kpan-problem__banner strong { font-weight: 700; }\r\n@media (max-width: 720px) { .kpan-problem__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-problem { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-problem__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-problem__inner\">\r\n  <div class=\"kpan-problem__header kpan-anim\">\r\n    <span class=\"kpan-problem__eyebrow\">Brzmi znajomo?<\/span>\r\n    <h2 class=\"kpan-problem__h2\">Firma ro\u015bnie, podatki te\u017c \u2014 a Ty nie wiesz, czy sp\u00f3\u0142ka to dobry ruch<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-problem__grid\">\r\n    <div class=\"kpan-problem__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-problem__card-icon\">\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"\/><\/svg>\r\n      <\/div>\r\n      <div class=\"kpan-problem__card-title\">P\u0142acisz coraz wy\u017csze podatki i ZUS na JDG<\/div>\r\n      <p class=\"kpan-problem__card-text\">Dochody rosn\u0105, a wraz z nimi danina i sk\u0142adki. Nie masz pewno\u015bci, czy sp\u00f3\u0142ka z o.o. realnie da oszcz\u0119dno\u015bci akurat w Twoim przypadku.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-problem__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-problem__card-icon\">\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2l8 4v6c0 5-3.5 8-8 10-4.5-2-8-5-8-10V6z\"\/><\/svg>\r\n      <\/div>\r\n      <div class=\"kpan-problem__card-title\">Tw\u00f3j prywatny maj\u0105tek odpowiada za firm\u0119<\/div>\r\n      <p class=\"kpan-problem__card-text\">Przy JDG odpowiadasz ca\u0142ym maj\u0105tkiem. Im wi\u0119ksze kontrakty i ryzyko, tym bardziej chcesz oddzieli\u0107 to, co prywatne, od tego, co firmowe.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-problem__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-problem__card-icon\">\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><path d=\"M11 8v3l2 1\"\/><\/svg>\r\n      <\/div>\r\n      <div class=\"kpan-problem__card-title\">Nie wiesz, jak bezpiecznie przej\u015b\u0107 przez proces<\/div>\r\n      <p class=\"kpan-problem__card-text\">Doradca, notariusz, bieg\u0142y rewident, prawnik \u2014 \u0142atwo utkn\u0105\u0107 mi\u0119dzy nimi, wybra\u0107 z\u0142\u0105 form\u0119 opodatkowania i pope\u0142ni\u0107 kosztowny b\u0142\u0105d formalny.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-problem__banner kpan-anim\">\r\n    Zwlekanie z przekszta\u0142ceniem to <strong>cichy koszt<\/strong> \u2014 ka\u017cdy miesi\u0105c na niew\u0142a\u015bciwej formie to nadp\u0142acony podatek, kt\u00f3rego ju\u017c nie odzyskasz.\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a364781 elementor-widget elementor-widget-html\" data-id=\"a364781\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 3 \u2014 CO ZYSKUJESZ (zalety sp\u00f3\u0142ki z o.o.)               -->\r\n<!-- T\u0142o bia\u0142e. Tabela por\u00f3wnawcza JDG vs sp\u00f3\u0142ka z o.o.           -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-roznica\">\r\n<style>\r\n.kpan-roznica *,\r\n.kpan-roznica *::before,\r\n.kpan-roznica *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-roznica {\r\n  font-family: 'Poppins', sans-serif;\r\n  background: #FFFFFF;\r\n  padding: 92px 24px;\r\n  color: #142445;\r\n}\r\n.kpan-roznica__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-roznica__header { max-width: 820px; margin: 0 auto 44px; text-align: center; }\r\n.kpan-roznica__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-roznica__h2 {\r\n  font-size: clamp(24px, 3.2vw, 40px); font-weight: 700; line-height: 1.16;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 18px;\r\n}\r\n.kpan-roznica__intro { font-size: 16.5px; font-weight: 400; line-height: 1.66; color: rgba(20,36,69,0.74); }\r\n.kpan-roznica__intro strong { color: #142445; font-weight: 600; }\r\n.kpan-roznica__table {\r\n  border-radius: 20px; overflow: hidden; margin-bottom: 32px;\r\n  box-shadow: 0 14px 50px rgba(20,36,69,0.08);\r\n  border: 1px solid #eceef8;\r\n}\r\n.kpan-roznica__row { display: grid; grid-template-columns: 1.5fr 1fr 1fr; }\r\n.kpan-roznica__row--head .kpan-roznica__c { padding: 18px 20px; font-weight: 600; font-size: 13.5px; letter-spacing: 0.02em; }\r\n.kpan-roznica__row--head .kpan-roznica__c--label { background: #142445; color: #FFFFFF; }\r\n.kpan-roznica__row--head .kpan-roznica__c--a { background: #8453AC; color: #FFFFFF; text-align: center; }\r\n.kpan-roznica__row--head .kpan-roznica__c--b { background: #1d2f54; color: rgba(255,255,255,0.82); text-align: center; }\r\n.kpan-roznica__c { padding: 15px 20px; font-size: 14.5px; line-height: 1.5; border-top: 1px solid #eef0f8; }\r\n.kpan-roznica__row:nth-child(even):not(.kpan-roznica__row--head) .kpan-roznica__c { background: #fafbff; }\r\n.kpan-roznica__c--label { font-weight: 500; color: #142445; }\r\n.kpan-roznica__c--a, .kpan-roznica__c--b { text-align: center; }\r\n.kpan-roznica__yes, .kpan-roznica__no {\r\n  display: inline-flex; align-items: center; justify-content: center;\r\n  width: 28px; height: 28px; border-radius: 50%;\r\n}\r\n.kpan-roznica__yes { background: #D2D9FD; }\r\n.kpan-roznica__yes svg { width: 15px; height: 15px; stroke: #8453AC; stroke-width: 3; fill: none; }\r\n.kpan-roznica__no { background: #eef0f8; }\r\n.kpan-roznica__no svg { width: 13px; height: 13px; stroke: rgba(20,36,69,0.4); stroke-width: 2.6; fill: none; }\r\n.kpan-roznica__note {\r\n  font-size: 16px; line-height: 1.66; color: rgba(20,36,69,0.74);\r\n  text-align: center; max-width: 820px; margin: 0 auto 34px;\r\n}\r\n.kpan-roznica__note strong { color: #142445; font-weight: 600; }\r\n.kpan-roznica__cta-wrap { text-align: center; }\r\n.kpan-roznica__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 16px; font-weight: 600; text-decoration: none;\r\n  padding: 16px 38px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-roznica__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-roznica__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n@media (max-width: 600px) {\r\n  .kpan-roznica__row { grid-template-columns: 1.4fr 0.8fr 0.8fr; }\r\n  .kpan-roznica__c { padding: 13px 12px; font-size: 13px; }\r\n  .kpan-roznica__row--head .kpan-roznica__c { font-size: 11.5px; padding: 14px 10px; }\r\n}\r\n@media (max-width: 480px) { .kpan-roznica { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-roznica__cta { transition: none; } }\r\n.kpan-roznica__cta,\r\n.kpan-roznica__cta:hover,\r\n.kpan-roznica__cta:focus,\r\n.kpan-roznica__cta:active,\r\n.kpan-roznica__cta:visited {\r\n  color: #FFFFFF !important;\r\n  text-decoration: none !important;\r\n  background: linear-gradient(135deg, #8453AC, #142445) !important;\r\n}\r\n\r\n.kpan-roznica__cta svg,\r\n.kpan-roznica__cta:hover svg,\r\n.kpan-roznica__cta:focus svg,\r\n.kpan-roznica__cta:active svg,\r\n.kpan-roznica__cta:visited svg {\r\n  stroke: #FFFFFF !important;\r\n  fill: none !important;\r\n  opacity: 1 !important;\r\n}\r\n<\/style>\r\n<div class=\"kpan-roznica__inner\">\r\n  <div class=\"kpan-roznica__header\">\r\n    <span class=\"kpan-roznica__eyebrow\">JDG czy sp\u00f3\u0142ka z o.o.?<\/span>\r\n    <h2 class=\"kpan-roznica__h2\">Co realnie zmienia si\u0119 po przej\u015bciu na sp\u00f3\u0142k\u0119 z o.o.<\/h2>\r\n    <p class=\"kpan-roznica__intro\">\r\n      Sp\u00f3\u0142ka z o.o. to nie tylko ni\u017cszy podatek. To <strong>oddzielenie maj\u0105tku prywatnego\r\n      od firmowego<\/strong>, brak sk\u0142adki ZUS od samego bycia wsp\u00f3lnikiem, dost\u0119p do ulg\r\n      i prostsza sprzeda\u017c biznesu. Poni\u017cej najwa\u017cniejsze r\u00f3\u017cnice \u2014 a w Twoim przypadku\r\n      policzymy je konkretnie w symulacji.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <div class=\"kpan-roznica__table kpan-anim\">\r\n    <div class=\"kpan-roznica__row kpan-roznica__row--head\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Co zyskujesz<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\">Sp\u00f3\u0142ka z o.o.<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\">JDG (liniowy)<\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Ochrona maj\u0105tku prywatnego<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Brak sk\u0142adek ZUS od bycia wsp\u00f3lnikiem<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">CIT 9% dla ma\u0142ego podatnika<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Mo\u017cliwo\u015b\u0107 wyboru CIT esto\u0144skiego (0%)<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Ulgi: B+R, IP BOX, na robotyzacj\u0119<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-roznica__row\">\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--label\">Prosta sprzeda\u017c biznesu (udzia\u0142y)<\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--a\"><span class=\"kpan-roznica__yes\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span><\/div>\r\n      <div class=\"kpan-roznica__c kpan-roznica__c--b\"><span class=\"kpan-roznica__no\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <p class=\"kpan-roznica__note\">\r\n    Czy te korzy\u015bci przewa\u017c\u0105 koszty w Twoim przypadku? <strong>To zale\u017cy od skali dochodu<\/strong> \u2014\r\n    dlatego zaczynamy od symulacji, a nie od zach\u0119ty do zmiany na si\u0142\u0119.\r\n  <\/p>\r\n  <div class=\"kpan-roznica__cta-wrap\">\r\n    <a class=\"kpan-roznica__cta\" href=\"#kpan-kontakt\">Sprawd\u017a, czy przekszta\u0142cenie Ci si\u0119 op\u0142aca\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3909e7 elementor-widget elementor-widget-html\" data-id=\"e3909e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 4 \u2014 CO DOSTAJESZ                                      -->\r\n<!-- T\u0142o lawendowe.                                               -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-oferta\">\r\n<style>\r\n.kpan-oferta *,\r\n.kpan-oferta *::before,\r\n.kpan-oferta *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-oferta {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative; overflow: hidden;\r\n  background: #F3F4FC; padding: 92px 24px; color: #142445;\r\n}\r\n.kpan-oferta::before {\r\n  content: \"\"; position: absolute; top: -140px; right: -120px;\r\n  width: 460px; height: 460px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.10), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-oferta__inner { position: relative; z-index: 1; max-width: 1140px; margin: 0 auto; }\r\n.kpan-oferta__header { max-width: 840px; margin: 0 auto 46px; text-align: center; }\r\n.kpan-oferta__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-oferta__h2 {\r\n  font-size: clamp(24px, 3.2vw, 40px); font-weight: 700; line-height: 1.16;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-oferta__definicja { font-size: 16.5px; font-weight: 400; line-height: 1.66; color: rgba(20,36,69,0.76); }\r\n.kpan-oferta__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin-bottom: 24px; }\r\n.kpan-oferta__card {\r\n  position: relative; background: #FFFFFF; border-radius: 20px; padding: 34px 28px 30px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8;\r\n  overflow: hidden; transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-oferta__card::before {\r\n  content: \"\"; position: absolute; top: 0; left: 0; right: 0; height: 4px;\r\n  background: linear-gradient(90deg, #8453AC, #142445);\r\n}\r\n.kpan-oferta__card:hover { transform: translateY(-4px); box-shadow: 0 18px 50px rgba(132,83,172,0.14); }\r\n.kpan-oferta__icon {\r\n  width: 56px; height: 56px; border-radius: 15px;\r\n  background: linear-gradient(135deg, rgba(132,83,172,0.16), rgba(210,217,253,0.5));\r\n  display: flex; align-items: center; justify-content: center; margin-bottom: 20px;\r\n}\r\n.kpan-oferta__icon svg { width: 28px; height: 28px; stroke: #8453AC; fill: none; }\r\n.kpan-oferta__card-title { font-size: 17px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 10px; }\r\n.kpan-oferta__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-oferta__doc {\r\n  position: relative; overflow: hidden;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 22px; padding: 38px 40px; display: flex; gap: 26px; align-items: center;\r\n  box-shadow: 0 20px 50px rgba(20,36,69,0.2);\r\n}\r\n.kpan-oferta__doc::after {\r\n  content: \"\"; position: absolute; top: -60px; right: -40px;\r\n  width: 240px; height: 240px;\r\n  background: radial-gradient(circle, rgba(255,255,255,0.12), rgba(255,255,255,0) 70%);\r\n}\r\n.kpan-oferta__doc-icon {\r\n  flex: 0 0 auto; width: 64px; height: 64px; border-radius: 16px;\r\n  background: rgba(255,255,255,0.14); display: flex; align-items: center; justify-content: center;\r\n  font-size: 30px;\r\n}\r\n.kpan-oferta__doc-body { position: relative; z-index: 1; }\r\n.kpan-oferta__doc-tag {\r\n  display: inline-block; font-size: 12px; font-weight: 600; letter-spacing: 0.05em;\r\n  text-transform: uppercase; color: #D2D9FD; margin-bottom: 8px;\r\n}\r\n.kpan-oferta__doc-title { font-size: 20px; font-weight: 700; color: #FFFFFF; margin-bottom: 8px; }\r\n.kpan-oferta__doc-text { font-size: 15px; font-weight: 400; line-height: 1.6; color: rgba(255,255,255,0.86); }\r\n.kpan-oferta__doc-text strong { color: #FFFFFF; font-weight: 600; }\r\n@media (max-width: 720px) {\r\n  .kpan-oferta__grid { grid-template-columns: 1fr; }\r\n  .kpan-oferta__doc { flex-direction: column; text-align: center; padding: 32px 24px; }\r\n}\r\n@media (max-width: 480px) { .kpan-oferta { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-oferta__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-oferta__inner\">\r\n  <div class=\"kpan-oferta__header kpan-anim\">\r\n    <span class=\"kpan-oferta__eyebrow\">Co dostajesz<\/span>\r\n    <h2 class=\"kpan-oferta__h2\">Od symulacji op\u0142acalno\u015bci po gotow\u0105 sp\u00f3\u0142k\u0119 z o.o.<\/h2>\r\n    <p class=\"kpan-oferta__definicja\">\r\n      Przekszta\u0142cenie jednoosobowej dzia\u0142alno\u015bci w sp\u00f3\u0142k\u0119 z o.o. to przeprowadzenie\r\n      przedsi\u0119biorcy przez ca\u0142y proces zmiany formy firmy \u2014 od analizy op\u0142acalno\u015bci i wyboru\r\n      najkorzystniejszej strategii, po przygotowanie dokument\u00f3w i wdro\u017cenie rozwi\u0105zania\r\n      chroni\u0105cego maj\u0105tek prywatny oraz umo\u017cliwiaj\u0105cego korzystniejsze opodatkowanie.\r\n      Najpierw liczymy, czy to si\u0119 op\u0142aca; potem robimy to za Ciebie.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-oferta__grid\">\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 14l3-3 3 2 5-6\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">Symulacja koszt\u00f3w i zysk\u00f3w<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Por\u00f3wnanie JDG i sp\u00f3\u0142ki z o.o. na liczbach Twojej firmy \u2014 \u017ceby\u015b widzia\u0142, czy i ile realnie zaoszcz\u0119dzisz, zanim cokolwiek zmienisz.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 12h4l3 8 4-16 3 8h4\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">Konsultacja z doradc\u0105 podatkowym<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Dob\u00f3r najkorzystniejszej formy dzia\u0142alno\u015bci i opodatkowania \u2014 w tym ocena, czy w Twoim przypadku sprawdzi si\u0119 CIT esto\u0144ski.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4 4h12l4 4v12H4z\"\/><path d=\"M16 4v4h4\"\/><path d=\"M8 13h8M8 17h5\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">Indywidualna koncepcja przekszta\u0142cenia<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Opracowanie wariant\u00f3w dzia\u0142ania (przy z\u0142o\u017conych sprawach \u2014 dokument na ok. 20 stron) z om\u00f3wieniem zalet i ryzyk ka\u017cdego z nich.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:270ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 11l3 3 8-8\"\/><path d=\"M20 12v6a2 2 0 0 1-2 2H6a2 2 0 0 1-2-2V6a2 2 0 0 1 2-2h9\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">Przygotowanie i wdro\u017cenie planu<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Wsparcie przy dokumentach i umowie sp\u00f3\u0142ki oraz koordynacja ca\u0142ego procesu z notariuszem, prawnikiem i bieg\u0142ym rewidentem.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-oferta__card kpan-anim\" style=\"--d:360ms\">\r\n      <div class=\"kpan-oferta__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"2\" y=\"6\" width=\"20\" height=\"13\" rx=\"2\"\/><path d=\"M2 10h20M7 15h4\"\/><\/svg><\/div>\r\n      <div class=\"kpan-oferta__card-title\">Uporz\u0105dkowanie wyp\u0142at ze sp\u00f3\u0142ki<\/div>\r\n      <p class=\"kpan-oferta__card-text\">Pokazujemy sposoby wyp\u0142aty \u015brodk\u00f3w korzystniejsze ni\u017c sama dywidenda (19%) \u2014 \u017ceby\u015b nie ko\u0144czy\u0142 wy\u0142\u0105cznie z klasyczn\u0105 dywidend\u0105.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-oferta__doc kpan-anim\">\r\n    <div class=\"kpan-oferta__doc-icon\">\u2b50<\/div>\r\n    <div class=\"kpan-oferta__doc-body\">\r\n      <span class=\"kpan-oferta__doc-tag\">Najmocniejszy argument<\/span>\r\n      <div class=\"kpan-oferta__doc-title\">Symulacja op\u0142acalno\u015bci + pe\u0142ne wdro\u017cenie przez zesp\u00f3\u0142 specjalist\u00f3w<\/div>\r\n      <p class=\"kpan-oferta__doc-text\">\r\n        Najpierw <strong>liczymy, czy przekszta\u0142cenie Ci si\u0119 op\u0142aca<\/strong> \u2014 bez zach\u0119ty do\r\n        zmiany na si\u0142\u0119. Je\u015bli tak, prowadzimy ca\u0142y proces: od wyboru najlepszej strategii\r\n        podatkowej, przez dokumenty i umow\u0119 sp\u00f3\u0142ki, po notariusza i <strong>bezpieczne wej\u015bcie\r\n        w sp\u00f3\u0142k\u0119 z o.o.<\/strong> Nie biegasz mi\u0119dzy doradc\u0105, prawnikiem i rewidentem \u2014 robi to za Ciebie jeden zesp\u00f3\u0142.\r\n      <\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0941ab2 elementor-widget elementor-widget-html\" data-id=\"0941ab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 5 \u2014 JAK TO DZIA\u0141A (4 kroki z lini\u0105 \u0142\u0105cz\u0105c\u0105)           -->\r\n<!-- T\u0142o bia\u0142e. Kroki wg realnego procesu przekszta\u0142cenia ze      -->\r\n<!-- strony (konsultacja \u2192 koncepcja \u2192 om\u00f3wienie \u2192 wdro\u017cenie).    -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-proces\">\r\n<style>\r\n.kpan-proces *,\r\n.kpan-proces *::before,\r\n.kpan-proces *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-proces { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-proces__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-proces__header { text-align: center; margin-bottom: 56px; }\r\n.kpan-proces__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-proces__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-proces__grid { position: relative; display: grid; grid-template-columns: repeat(4, 1fr); gap: 26px; }\r\n.kpan-proces__grid::before {\r\n  content: \"\"; position: absolute; top: 38px; left: 12%; right: 12%; height: 2px;\r\n  background: repeating-linear-gradient(90deg, #D2D9FD 0 8px, transparent 8px 16px);\r\n  z-index: 0;\r\n}\r\n.kpan-proces__card {\r\n  position: relative; z-index: 1; background: #FFFFFF; border-radius: 20px;\r\n  padding: 0 22px 32px; text-align: center;\r\n}\r\n.kpan-proces__num {\r\n  display: inline-flex; align-items: center; justify-content: center;\r\n  width: 76px; height: 76px; border-radius: 22px; margin-bottom: 22px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 30px; font-weight: 700;\r\n  box-shadow: 0 14px 32px rgba(132,83,172,0.3);\r\n}\r\n.kpan-proces__card-title { font-size: 18px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 10px; }\r\n.kpan-proces__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-proces__cta-wrap { margin-top: 52px; text-align: center; }\r\n.kpan-proces__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 16px; font-weight: 600; text-decoration: none; padding: 16px 38px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-proces__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-proces__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n@media (max-width: 900px) {\r\n  .kpan-proces__grid { grid-template-columns: repeat(2, 1fr); gap: 36px 26px; }\r\n  .kpan-proces__grid::before { display: none; }\r\n}\r\n@media (max-width: 560px) { .kpan-proces__grid { grid-template-columns: 1fr; gap: 32px; } }\r\n@media (max-width: 480px) { .kpan-proces { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-proces__cta { transition: none; } }\r\n.kpan-proces__cta,\r\n.kpan-proces__cta:hover,\r\n.kpan-proces__cta:focus,\r\n.kpan-proces__cta:active,\r\n.kpan-proces__cta:visited {\r\n  color: #FFFFFF !important;\r\n  text-decoration: none !important;\r\n  background: linear-gradient(135deg, #8453AC, #142445) !important;\r\n}\r\n\r\n.kpan-proces__cta svg,\r\n.kpan-proces__cta:hover svg,\r\n.kpan-proces__cta:focus svg,\r\n.kpan-proces__cta:active svg,\r\n.kpan-proces__cta:visited svg {\r\n  stroke: #FFFFFF !important;\r\n  fill: none !important;\r\n  opacity: 1 !important;\r\n}\r\n<\/style>\r\n<div class=\"kpan-proces__inner\">\r\n  <div class=\"kpan-proces__header kpan-anim\">\r\n    <span class=\"kpan-proces__eyebrow\">Proces krok po kroku<\/span>\r\n    <h2 class=\"kpan-proces__h2\">Jak przeprowadzamy Ci\u0119 przez przekszta\u0142cenie \u2014 4 kroki<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-proces__grid\">\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-proces__num\">1<\/div>\r\n      <div class=\"kpan-proces__card-title\">Konsultacja ze specjalist\u0105<\/div>\r\n      <p class=\"kpan-proces__card-text\">Spotkanie online lub stacjonarne, na kt\u00f3rym z doradc\u0105 podatkowym dobieramy najkorzystniejsz\u0105 form\u0119 dzia\u0142alno\u015bci i opodatkowania dla Twojej firmy.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-proces__num\">2<\/div>\r\n      <div class=\"kpan-proces__card-title\">Indywidualna koncepcja<\/div>\r\n      <p class=\"kpan-proces__card-text\">Przy z\u0142o\u017conych sprawach opracowujemy koncepcj\u0119 przekszta\u0142cenia \u2014 dokument na ok. 20 stron z kilkoma propozycjami wariant\u00f3w dzia\u0142ania.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-proces__num\">3<\/div>\r\n      <div class=\"kpan-proces__card-title\">Om\u00f3wienie wariant\u00f3w<\/div>\r\n      <p class=\"kpan-proces__card-text\">Przechodzimy przez wszystkie warianty i dobieramy najlepsz\u0105 strategi\u0119. To Ty wybierasz, a my doradzamy, jakie zalety i ryzyka ma ka\u017cde rozwi\u0105zanie.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:270ms\">\r\n      <div class=\"kpan-proces__num\">4<\/div>\r\n      <div class=\"kpan-proces__card-title\">Wdro\u017cenie planu<\/div>\r\n      <p class=\"kpan-proces__card-text\">Wprowadzamy wybran\u0105 strategi\u0119 w \u017cycie, koordynuj\u0105c prac\u0119 specjalist\u00f3w \u2014 notariusza, bieg\u0142ego rewidenta i prawnika \u2014 a\u017c do wej\u015bcia w sp\u00f3\u0142k\u0119.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-proces__cta-wrap\">\r\n    <a class=\"kpan-proces__cta\" href=\"#kpan-kontakt\">Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a054001 elementor-widget elementor-widget-html\" data-id=\"a054001\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 6 \u2014 DLA KOGO TO JEST                                  -->\r\n<!-- T\u0142o lawendowe.                                               -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-dlakogo\">\r\n<style>\r\n.kpan-dlakogo *,\r\n.kpan-dlakogo *::before,\r\n.kpan-dlakogo *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-dlakogo { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-dlakogo__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-dlakogo__header { text-align: center; margin-bottom: 46px; }\r\n.kpan-dlakogo__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-dlakogo__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-dlakogo__grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 24px; }\r\n.kpan-dlakogo__card { background: #FFFFFF; border-radius: 20px; padding: 36px 32px; box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8; }\r\n.kpan-dlakogo__card--yes { border: 2px solid #8453AC; box-shadow: 0 16px 50px rgba(132,83,172,0.14); }\r\n.kpan-dlakogo__card-head { display: flex; align-items: center; gap: 12px; margin-bottom: 22px; }\r\n.kpan-dlakogo__card-mark { width: 36px; height: 36px; border-radius: 11px; display: flex; align-items: center; justify-content: center; }\r\n.kpan-dlakogo__card-mark--yes { background: linear-gradient(135deg, #8453AC, #142445); }\r\n.kpan-dlakogo__card-mark--no { background: #eef0f8; }\r\n.kpan-dlakogo__card-mark svg { width: 18px; height: 18px; stroke-width: 3; fill: none; stroke-linecap: round; stroke-linejoin: round; }\r\n.kpan-dlakogo__card-mark--yes svg { stroke: #FFFFFF; }\r\n.kpan-dlakogo__card-mark--no svg { stroke: rgba(20,36,69,0.45); }\r\n.kpan-dlakogo__card-title { font-size: 18px; font-weight: 700; color: #142445; }\r\n.kpan-dlakogo__list { list-style: none; display: flex; flex-direction: column; gap: 15px; }\r\n.kpan-dlakogo__item { display: flex; gap: 12px; align-items: flex-start; font-size: 15px; line-height: 1.5; color: rgba(20,36,69,0.8); }\r\n.kpan-dlakogo__dot { flex: 0 0 auto; width: 22px; height: 22px; border-radius: 7px; display: flex; align-items: center; justify-content: center; font-size: 13px; font-weight: 700; margin-top: 1px; }\r\n.kpan-dlakogo__dot--yes { background: #D2D9FD; color: #8453AC; }\r\n.kpan-dlakogo__dot--no { background: #eef0f8; color: rgba(20,36,69,0.5); }\r\n@media (max-width: 720px) { .kpan-dlakogo__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-dlakogo { padding: 68px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-dlakogo__inner\">\r\n  <div class=\"kpan-dlakogo__header kpan-anim\">\r\n    <span class=\"kpan-dlakogo__eyebrow\">Dla kogo to jest<\/span>\r\n    <h2 class=\"kpan-dlakogo__h2\">Sprawd\u017a, czy przekszta\u0142cenie ma sens w Twojej sytuacji<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-dlakogo__grid\">\r\n    <div class=\"kpan-dlakogo__card kpan-dlakogo__card--yes kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-dlakogo__card-head\">\r\n        <span class=\"kpan-dlakogo__card-mark kpan-dlakogo__card-mark--yes\"><svg viewBox=\"0 0 24 24\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><\/span>\r\n        <span class=\"kpan-dlakogo__card-title\">To jest dla Ciebie, je\u015bli\u2026<\/span>\r\n      <\/div>\r\n      <ul class=\"kpan-dlakogo__list\">\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Prowadzisz JDG i osi\u0105gasz znaczne dochody \u2014 orientacyjnie od 300 000 z\u0142 rocznie.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Dzia\u0142asz w bran\u017cy obarczonej ryzykiem \u2014 np. medycznej, budowlanej, transportowej.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Chcesz oddzieli\u0107 maj\u0105tek prywatny od firmowego i bezpieczniej zawiera\u0107 wi\u0119ksze kontrakty.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--yes\">\u2713<\/span>Planujesz rozw\u00f3j, reinwestowanie zysk\u00f3w lub uporz\u0105dkowanie struktury biznesu.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n    <div class=\"kpan-dlakogo__card kpan-anim\" style=\"--d:120ms\">\r\n      <div class=\"kpan-dlakogo__card-head\">\r\n        <span class=\"kpan-dlakogo__card-mark kpan-dlakogo__card-mark--no\"><svg viewBox=\"0 0 24 24\"><path d=\"M6 6l12 12M18 6L6 18\"\/><\/svg><\/span>\r\n        <span class=\"kpan-dlakogo__card-title\">To NIE jest dla Ciebie, je\u015bli\u2026<\/span>\r\n      <\/div>\r\n      <ul class=\"kpan-dlakogo__list\">\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Dopiero zaczynasz i masz niewielkie dochody \u2014 koszty sp\u00f3\u0142ki mog\u0105 przewy\u017cszy\u0107 korzy\u015bci.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Oczekujesz rozwi\u0105za\u0144 omijaj\u0105cych prawo \u2014 dzia\u0142amy wy\u0142\u0105cznie legalnie.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Nie chcesz prowadzi\u0107 pe\u0142nej ksi\u0119gowo\u015bci, kt\u00f3rej wymaga sp\u00f3\u0142ka z o.o.<\/li>\r\n        <li class=\"kpan-dlakogo__item\"><span class=\"kpan-dlakogo__dot kpan-dlakogo__dot--no\">\u00d7<\/span>Szukasz decyzji \u201eod r\u0119ki\" bez analizy \u2014 my najpierw liczymy, czy to si\u0119 op\u0142aca.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a43719 elementor-widget elementor-widget-html\" data-id=\"7a43719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 7 \u2014 DORADCY (eksperci, numery KIDP)                   -->\r\n<!-- T\u0142o bia\u0142e. Podmie\u0144 placeholdery zdj\u0119\u0107.                       -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-doradcy\">\r\n<style>\r\n.kpan-doradcy *,\r\n.kpan-doradcy *::before,\r\n.kpan-doradcy *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-doradcy { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-doradcy__inner { max-width: 1160px; margin: 0 auto; }\r\n.kpan-doradcy__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-doradcy__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-doradcy__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-doradcy__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n.kpan-doradcy__grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 24px; }\r\n.kpan-doradcy__card {\r\n  background: #FFFFFF; border-radius: 20px; padding: 20px 20px 26px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.07); border: 1px solid #eceef8;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-doradcy__card:hover { transform: translateY(-5px); box-shadow: 0 22px 56px rgba(132,83,172,0.16); }\r\n.kpan-doradcy__media { position: relative; margin-bottom: 18px; }\r\n.kpan-doradcy__photo {\r\n  width: 100%; height: auto; aspect-ratio: 1 \/ 1; object-fit: cover;\r\n  border-radius: 16px; background: #D2D9FD; display: block;\r\n}\r\n.kpan-doradcy__badge {\r\n  position: absolute; left: 12px; bottom: 12px;\r\n  background: rgba(20,36,69,0.88); color: #FFFFFF;\r\n  font-size: 11px; font-weight: 600; letter-spacing: 0.02em;\r\n  padding: 6px 12px; border-radius: 100px; backdrop-filter: blur(4px);\r\n}\r\n.kpan-doradcy__name { font-size: 19px; font-weight: 700; line-height: 1.25; color: #142445; margin-bottom: 8px; }\r\n.kpan-doradcy__kidp {\r\n  display: inline-flex; align-items: center; gap: 6px;\r\n  font-size: 12.5px; font-weight: 600; color: #8453AC;\r\n  background: #F3F4FC; padding: 4px 11px; border-radius: 7px; margin-bottom: 14px;\r\n}\r\n.kpan-doradcy__kidp::before { content: \"\"; width: 6px; height: 6px; border-radius: 50%; background: #8453AC; }\r\n.kpan-doradcy__spec { font-size: 14px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n@media (max-width: 980px) { .kpan-doradcy__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 560px) { .kpan-doradcy__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-doradcy { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-doradcy__card { transition: none; } }\r\n.kpan-doradcy__media {\r\n  position: relative;\r\n  margin-bottom: 18px;\r\n  border-radius: 24px;\r\n  overflow: hidden;\r\n}\r\n\r\n.kpan-doradcy__photo {\r\n  width: 100%;\r\n  height: auto;\r\n  aspect-ratio: 1 \/ 1;\r\n  object-fit: cover;\r\n  border-radius: 24px !important;\r\n  overflow: hidden;\r\n  clip-path: inset(0 round 24px);\r\n  background: #D2D9FD;\r\n  display: block;\r\n}\r\n<\/style>\r\n<div class=\"kpan-doradcy__inner\">\r\n  <div class=\"kpan-doradcy__header kpan-anim\">\r\n    <span class=\"kpan-doradcy__eyebrow\">Kto przeprowadzi Twoje przekszta\u0142cenie<\/span>\r\n    <h2 class=\"kpan-doradcy__h2\">Licencjonowani doradcy podatkowi (KIDP)<\/h2>\r\n    <p class=\"kpan-doradcy__lead\">\r\n      Strategi\u0119 przekszta\u0142cenia dobieraj\u0105 doradcy z numerem wpisu na li\u015bcie Krajowej Izby\r\n      Doradc\u00f3w Podatkowych \u2014 mo\u017cesz go zweryfikowa\u0107 w publicznym rejestrze. To oni koordynuj\u0105\r\n      proces z notariuszem, prawnikiem i bieg\u0142ym rewidentem.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-doradcy__grid\">\r\n    <!-- ZDJ\u0118CIE: Dorota Maksimiuk \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/08\/Dorota-Maksimiuk-1024x1024.png\" alt=\"Dorota Maksimiuk \u2014 doradca podatkowy i radca prawny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Radca prawny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Dorota Maksimiuk<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 15072<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Esto\u0144ski CIT, fundacje rodzinne, przekszta\u0142cenia i reprezentacja w sporach ze skarb\u00f3wk\u0105. \u0141\u0105czy do\u015bwiadczenie doradcy podatkowego i radcy prawnego.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Justyna Cyra\u0144ska \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/08\/Justyna-Cyranska-1024x1024.png\" alt=\"Justyna Cyra\u0144ska \u2014 doradca podatkowy i radca prawny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Radca prawny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Justyna Cyra\u0144ska<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14901<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Reprezentacja przed organami podatkowymi i s\u0105dami wszystkich instancji. Optymalizacja dzia\u0142alno\u015bci gospodarczej i praktyka s\u0105dowa.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Wojciech Michalski \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/09\/Wojciech-Michalski-2048x2048.png\" alt=\"Wojciech Michalski \u2014 doradca podatkowy i agent celny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Agent celny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Wojciech Michalski<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14433<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Sp\u00f3\u0142ki i JDG, interpretacje podatkowe, wnioski o WIS, opodatkowanie nieruchomo\u015bci i rycza\u0142t. \u0141\u0105czy wiedz\u0119 prawnopodatkow\u0105 z praktyk\u0105 ksi\u0119gow\u0105.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Dawid Bryl \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:270ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/06\/O-nas-zdjecia-4-1024x1024.png\" alt=\"Dawid Bryl \u2014 doradca podatkowy w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca podatkowy<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Dawid Bryl<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14646<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Specjalista od VAT i skutk\u00f3w podatkowych dzia\u0142a\u0144 gospodarczych. By\u0142y konsultant Krajowej Informacji Skarbowej \u2014 zna perspektyw\u0119 skarb\u00f3wki i biznesu.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3cc85 elementor-widget elementor-widget-html\" data-id=\"cf3cc85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 8 \u2014 KPAN W LICZBACH                                   -->\r\n<!-- T\u0142o granatowe, tekst bia\u0142y.                                  -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-liczby\">\r\n<style>\r\n.kpan-liczby__grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(190px, 212px));\r\n  gap: 20px;\r\n  justify-content: center;\r\n}\r\n.kpan-liczby *,\r\n.kpan-liczby *::before,\r\n.kpan-liczby *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-liczby {\r\n  font-family: 'Poppins', sans-serif; position: relative; overflow: hidden;\r\n  background: #142445; padding: 78px 24px; color: #FFFFFF;\r\n}\r\n.kpan-liczby::before {\r\n  content: \"\"; position: absolute; top: -120px; right: -80px; width: 420px; height: 420px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.4), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-liczby::after {\r\n  content: \"\"; position: absolute; bottom: -140px; left: -100px; width: 420px; height: 420px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.16), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-liczby__inner { position: relative; z-index: 1; max-width: 1140px; margin: 0 auto; }\r\n.kpan-liczby__item {\r\n  text-align: center; padding: 24px 14px;\r\n  border-radius: 16px; background: rgba(255,255,255,0.04);\r\n  border: 1px solid rgba(255,255,255,0.08);\r\n}\r\n.kpan-liczby__num {\r\n  font-size: clamp(34px, 4.4vw, 52px); font-weight: 700; line-height: 1;\r\n  letter-spacing: -0.02em; margin-bottom: 12px;\r\n  background: linear-gradient(135deg, #FFFFFF, #D2D9FD);\r\n  -webkit-background-clip: text; background-clip: text; -webkit-text-fill-color: transparent;\r\n}\r\n.kpan-liczby__label { font-size: 13.5px; font-weight: 400; line-height: 1.4; color: rgba(255,255,255,0.72); }\r\n@media (max-width: 720px) { .kpan-liczby__grid { grid-template-columns: repeat(2, 1fr); gap: 14px; } }\r\n@media (max-width: 480px) { .kpan-liczby { padding: 60px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-liczby__inner\">\r\n  <div class=\"kpan-liczby__grid\">\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:0ms\"><div class=\"kpan-liczby__num\" data-count=\"23\" data-suffix=\"+\">0<\/div><div class=\"kpan-liczby__label\">lata do\u015bwiadczenia<\/div><\/div>\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:80ms\"><div class=\"kpan-liczby__num\" data-count=\"3500\" data-suffix=\"+\" data-sep=\"1\">0<\/div><div class=\"kpan-liczby__label\">obs\u0142u\u017conych klient\u00f3w<\/div><\/div>\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:160ms\"><div class=\"kpan-liczby__num\" data-count=\"5\">0<\/div><div class=\"kpan-liczby__label\">biur w Polsce<\/div><\/div>\r\n    <div class=\"kpan-liczby__item kpan-anim\" style=\"--d:240ms\"><div class=\"kpan-liczby__num\" data-count=\"4\">0<\/div><div class=\"kpan-liczby__label\">licencjonowanych doradc\u00f3w KIDP<\/div><\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d237b94 elementor-widget elementor-widget-html\" data-id=\"d237b94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 9 \u2014 OPINIE                                            -->\r\n<!-- T\u0142o lawendowe. Cytaty oparte na opiniach ze strony.          -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-opinie\">\r\n<style>\r\n.kpan-opinie *,\r\n.kpan-opinie *::before,\r\n.kpan-opinie *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-opinie { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-opinie__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-opinie__top { text-align: center; margin-bottom: 48px; }\r\n.kpan-opinie__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-opinie__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 24px;\r\n}\r\n.kpan-opinie__score {\r\n  display: inline-flex; align-items: center; gap: 18px; background: #FFFFFF;\r\n  border-radius: 18px; padding: 18px 28px; box-shadow: 0 10px 40px rgba(20,36,69,0.08);\r\n}\r\n.kpan-opinie__score-num { font-size: 44px; font-weight: 700; line-height: 1; color: #142445; }\r\n.kpan-opinie__stars { display: flex; gap: 2px; margin-bottom: 5px; }\r\n.kpan-opinie__stars svg { width: 19px; height: 19px; fill: #8453AC; }\r\n.kpan-opinie__score-meta { font-size: 13px; color: rgba(20,36,69,0.7); }\r\n.kpan-opinie__link { display: inline-block; margin-top: 18px; color: #8453AC; font-size: 15px; font-weight: 600; text-decoration: none; }\r\n.kpan-opinie__link:hover { text-decoration: underline; }\r\n.kpan-opinie__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }\r\n.kpan-opinie__card {\r\n  position: relative; background: #FFFFFF; border-radius: 20px; padding: 34px 30px 28px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8;\r\n}\r\n.kpan-opinie__mark {\r\n  position: absolute; top: 22px; right: 26px;\r\n  font-size: 60px; line-height: 1; font-weight: 700; color: #D2D9FD; font-family: Georgia, serif;\r\n}\r\n.kpan-opinie__card-stars { display: flex; gap: 2px; margin-bottom: 16px; }\r\n.kpan-opinie__card-stars svg { width: 17px; height: 17px; fill: #8453AC; }\r\n.kpan-opinie__quote { font-size: 15.5px; font-weight: 500; line-height: 1.6; color: #142445; margin-bottom: 22px; position: relative; z-index: 1; }\r\n.kpan-opinie__author { display: flex; align-items: center; gap: 12px; }\r\n.kpan-opinie__avatar {\r\n  width: 42px; height: 42px; border-radius: 50%;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  display: flex; align-items: center; justify-content: center; font-size: 17px; font-weight: 700;\r\n}\r\n.kpan-opinie__author-info { font-size: 14px; line-height: 1.3; color: rgba(20,36,69,0.7); }\r\n.kpan-opinie__author-info strong { display: block; font-weight: 600; color: #142445; }\r\n@media (max-width: 720px) { .kpan-opinie__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-opinie { padding: 68px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-opinie__inner\">\r\n  <div class=\"kpan-opinie__top kpan-anim\">\r\n    <span class=\"kpan-opinie__eyebrow\">Opinie klient\u00f3w<\/span>\r\n    <h2 class=\"kpan-opinie__h2\">Przedsi\u0119biorcy, kt\u00f3rzy bezpiecznie weszli w sp\u00f3\u0142k\u0119<\/h2>\r\n    <div class=\"kpan-opinie__score\">\r\n      <span class=\"kpan-opinie__score-num\">4,9<\/span>\r\n      <div style=\"text-align:left;\">\r\n        <div class=\"kpan-opinie__stars\">\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n        <\/div>\r\n        <span class=\"kpan-opinie__score-meta\">na podstawie 140 opinii Google<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <br>\r\n    <!-- ZMIE\u0143 href na realny URL profilu Google KPAN -->\r\n    <a class=\"kpan-opinie__link\" href=\"PLACEHOLDER_LINK_GOOGLE_OPINIE\" target=\"_blank\" rel=\"noopener\">Zobacz wszystkie opinie \u2192<\/a>\r\n  <\/div>\r\n  <div class=\"kpan-opinie__grid\">\r\n    <!-- PLACEHOLDER \u2014 opinie oparte na recenzjach ze strony; potwierd\u017a\/zast\u0105p aktualnymi z Google -->\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:0ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Doradca najpierw policzy\u0142, czy sp\u00f3\u0142ka mi si\u0119 op\u0142aca, zamiast namawia\u0107 na zmian\u0119. Liczby si\u0119 zgadza\u0142y, a ca\u0142y proces poprowadzili za mnie od A do Z.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">R<\/span><span class=\"kpan-opinie__author-info\"><strong>Robert K.<\/strong>bran\u017ca budowlana<\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:90ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Nie musia\u0142em biega\u0107 mi\u0119dzy notariuszem, prawnikiem i rewidentem \u2014 wszystko skoordynowa\u0142 zesp\u00f3\u0142. Dosta\u0142em jasn\u0105 koncepcj\u0119 z wariantami i sam wybra\u0142em ten dla mnie.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">M<\/span><span class=\"kpan-opinie__author-info\"><strong>Micha\u0142 W.<\/strong>bran\u017ca transportowa<\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:180ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Po przekszta\u0142ceniu wreszcie oddzieli\u0142am maj\u0105tek prywatny od firmowego i realnie p\u0142ac\u0119 mniej. Pokazali mi te\u017c sposoby wyp\u0142aty \u015brodk\u00f3w korzystniejsze ni\u017c dywidenda.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">A<\/span><span class=\"kpan-opinie__author-info\"><strong>Anna S.<\/strong>bran\u017ca medyczna<\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f03e7 elementor-widget elementor-widget-html\" data-id=\"09f03e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 10 \u2014 CENA + KORZY\u015aCI                                  -->\r\n<!-- T\u0142o bia\u0142e. Cena \u201eod 15 000 z\u0142\" + lista + 3 karty korzy\u015bci.   -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-cena\">\r\n<style>\r\n.kpan-cena *,\r\n.kpan-cena *::before,\r\n.kpan-cena *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-cena { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-cena__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-cena__header { text-align: center; margin-bottom: 42px; }\r\n.kpan-cena__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-cena__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-cena__box {\r\n  position: relative; overflow: hidden;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border-radius: 24px; padding: 46px 44px; display: grid; grid-template-columns: 0.9fr 1.1fr;\r\n  gap: 42px; align-items: center; margin-bottom: 50px;\r\n  box-shadow: 0 24px 60px rgba(20,36,69,0.22);\r\n}\r\n.kpan-cena__box::after {\r\n  content: \"\"; position: absolute; top: -80px; right: -60px; width: 280px; height: 280px;\r\n  background: radial-gradient(circle, rgba(255,255,255,0.12), rgba(255,255,255,0) 70%);\r\n}\r\n.kpan-cena__price { position: relative; z-index: 1; }\r\n.kpan-cena__price-tag {\r\n  display: inline-block; font-size: 12px; font-weight: 600; letter-spacing: 0.05em;\r\n  text-transform: uppercase; color: #D2D9FD; margin-bottom: 10px;\r\n}\r\n.kpan-cena__price-line { display: flex; align-items: baseline; gap: 10px; }\r\n.kpan-cena__price-from { font-size: 15px; font-weight: 500; color: rgba(255,255,255,0.78); }\r\n.kpan-cena__price-num { font-size: 46px; font-weight: 700; line-height: 1; color: #FFFFFF; }\r\n.kpan-cena__price-meta { font-size: 14px; font-weight: 400; color: rgba(255,255,255,0.78); margin-top: 14px; line-height: 1.5; }\r\n.kpan-cena__right { position: relative; z-index: 1; }\r\n.kpan-cena__list { list-style: none; display: flex; flex-direction: column; gap: 14px; margin-bottom: 28px; }\r\n.kpan-cena__item { display: flex; gap: 12px; align-items: flex-start; font-size: 15px; line-height: 1.5; color: rgba(255,255,255,0.9); }\r\n.kpan-cena__item strong { color: #FFFFFF; font-weight: 600; }\r\n.kpan-cena__item svg { flex: 0 0 auto; width: 20px; height: 20px; stroke: #D2D9FD; stroke-width: 2.5; fill: none; margin-top: 2px; }\r\n.kpan-cena__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: #FFFFFF; color: #142445; font-size: 16px; font-weight: 700;\r\n  text-decoration: none; padding: 16px 36px; border-radius: 12px;\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-cena__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 38px rgba(0,0,0,0.24); }\r\n.kpan-cena__cta svg { width: 18px; height: 18px; stroke: #8453AC; stroke-width: 2.5; fill: none; }\r\n.kpan-cena__guar-title { text-align: center; font-size: 23px; font-weight: 700; color: #142445; margin-bottom: 30px; }\r\n.kpan-cena__guar-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }\r\n.kpan-cena__guar-card { background: #F3F4FC; border-radius: 20px; padding: 30px 28px; border: 1px solid #eceef8; }\r\n.kpan-cena__guar-icon {\r\n  width: 46px; height: 46px; border-radius: 13px; margin-bottom: 16px;\r\n  background: #FFFFFF; display: flex; align-items: center; justify-content: center;\r\n  box-shadow: 0 6px 18px rgba(20,36,69,0.06);\r\n}\r\n.kpan-cena__guar-icon svg { width: 24px; height: 24px; stroke: #8453AC; stroke-width: 1.9; fill: none; }\r\n.kpan-cena__guar-card-title { font-size: 16px; font-weight: 700; color: #142445; margin-bottom: 10px; }\r\n.kpan-cena__guar-card-text { font-size: 14px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n@media (max-width: 720px) {\r\n  .kpan-cena__box { grid-template-columns: 1fr; gap: 28px; text-align: center; padding: 38px 26px; }\r\n  .kpan-cena__price-line { justify-content: center; }\r\n  .kpan-cena__item { text-align: left; }\r\n  .kpan-cena__guar-grid { grid-template-columns: 1fr; }\r\n}\r\n@media (max-width: 480px) { .kpan-cena { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-cena__cta { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-cena__inner\">\r\n  <div class=\"kpan-cena__header kpan-anim\">\r\n    <span class=\"kpan-cena__eyebrow\">Cena i op\u0142acalno\u015b\u0107<\/span>\r\n    <h2 class=\"kpan-cena__h2\">Ile kosztuje przekszta\u0142cenie \u2014 i kiedy si\u0119 zwraca<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-cena__box kpan-anim\">\r\n    <div class=\"kpan-cena__price\">\r\n      <span class=\"kpan-cena__price-tag\">Koszt przekszta\u0142cenia<\/span>\r\n      <div class=\"kpan-cena__price-line\">\r\n        <span class=\"kpan-cena__price-from\">od<\/span>\r\n        <span class=\"kpan-cena__price-num\">15 000 z\u0142<\/span>\r\n      <\/div>\r\n      <div class=\"kpan-cena__price-meta\">cena zale\u017cy m.in. od skali firmy, docelowej formy sp\u00f3\u0142ki i tego, czy plan podlega badaniu<br>dok\u0142adn\u0105 wycen\u0119 podajemy po konsultacji lub analizie<\/div>\r\n    <\/div>\r\n    <div class=\"kpan-cena__right\">\r\n      <ul class=\"kpan-cena__list\">\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span><strong>Symulacja koszt\u00f3w i zysk\u00f3w<\/strong> na liczbach Twojej firmy<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span><strong>Konsultacja z doradc\u0105 podatkowym<\/strong> i dob\u00f3r strategii<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span>Indywidualna <strong>koncepcja przekszta\u0142cenia<\/strong> z wariantami<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span>Wdro\u017cenie i <strong>koordynacja<\/strong> notariusza, prawnika i rewidenta<\/span><\/li>\r\n        <li class=\"kpan-cena__item\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg><span>Typowa oszcz\u0119dno\u015b\u0107 <strong>ponad 10 000 z\u0142 miesi\u0119cznie<\/strong><\/span><\/li>\r\n      <\/ul>\r\n      <a class=\"kpan-cena__cta\" href=\"#kpan-kontakt\">Zam\u00f3w symulacj\u0119 dla swojej firmy\r\n        <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/a>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-cena__guar-title\">Dlaczego warto z nami<\/div>\r\n  <div class=\"kpan-cena__guar-grid\">\r\n    <div class=\"kpan-cena__guar-card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-cena__guar-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 14l3-3 3 2 5-6\"\/><\/svg><\/div>\r\n      <div class=\"kpan-cena__guar-card-title\">Najpierw liczby, potem decyzja<\/div>\r\n      <p class=\"kpan-cena__guar-card-text\">Zaczynamy od symulacji op\u0142acalno\u015bci. Je\u015bli przekszta\u0142cenie Ci si\u0119 nie op\u0142aca \u2014 powiemy to wprost.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-cena__guar-card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-cena__guar-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3l8 4v6c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><path d=\"M9 12l2 2 4-4\"\/><\/svg><\/div>\r\n      <div class=\"kpan-cena__guar-card-title\">Jeden zesp\u00f3\u0142, ca\u0142y proces<\/div>\r\n      <p class=\"kpan-cena__guar-card-text\">Doradca, prawnik, notariusz i rewident dzia\u0142aj\u0105 u nas razem \u2014 nie biegasz mi\u0119dzy nimi.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-cena__guar-card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-cena__guar-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M9.5 9.5a2.5 2.5 0 0 1 5 0c0 1.7-2.5 2-2.5 3.5M12 16h.01\"\/><\/svg><\/div>\r\n      <div class=\"kpan-cena__guar-card-title\">Wsparcie tak\u017ce po przekszta\u0142ceniu<\/div>\r\n      <p class=\"kpan-cena__guar-card-text\">Pomagamy uporz\u0105dkowa\u0107 wyp\u0142aty ze sp\u00f3\u0142ki i dobra\u0107 form\u0119 opodatkowania, np. CIT esto\u0144ski.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd2ca25 elementor-widget elementor-widget-html\" data-id=\"cd2ca25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 11 \u2014 FAQ                                              -->\r\n<!-- T\u0142o lawendowe. Accordion <details>\/<summary>.                -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-faq\">\r\n<style>\r\n.kpan-faq *,\r\n.kpan-faq *::before,\r\n.kpan-faq *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-faq { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-faq__inner { max-width: 860px; margin: 0 auto; }\r\n.kpan-faq__header { text-align: center; margin-bottom: 46px; }\r\n.kpan-faq__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-faq__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-faq__list { display: flex; flex-direction: column; gap: 14px; }\r\n.kpan-faq__item {\r\n  background: #FFFFFF; border-radius: 18px; padding: 4px 28px;\r\n  border: 1px solid #eceef8; box-shadow: 0 6px 24px rgba(20,36,69,0.04);\r\n  transition: box-shadow 0.2s ease, border-color 0.2s ease;\r\n}\r\n.kpan-faq__item[open] { border-color: #d8c9ec; box-shadow: 0 14px 44px rgba(132,83,172,0.12); }\r\n.kpan-faq__question {\r\n  list-style: none; cursor: pointer; font-size: 17px; font-weight: 600; line-height: 1.4;\r\n  color: #142445; padding: 24px 40px 24px 0; position: relative;\r\n}\r\n.kpan-faq__question::-webkit-details-marker { display: none; }\r\n.kpan-faq__question::after {\r\n  content: \"\"; position: absolute; right: 4px; top: 50%; width: 22px; height: 22px;\r\n  transform: translateY(-50%);\r\n  background:\r\n    linear-gradient(#8453AC,#8453AC) center\/12px 2px no-repeat,\r\n    linear-gradient(#8453AC,#8453AC) center\/2px 12px no-repeat;\r\n  transition: transform 0.25s ease;\r\n}\r\n.kpan-faq__item[open] .kpan-faq__question::after {\r\n  background: linear-gradient(#8453AC,#8453AC) center\/12px 2px no-repeat;\r\n  transform: translateY(-50%) rotate(180deg);\r\n}\r\n.kpan-faq__answer { font-size: 15.5px; font-weight: 400; line-height: 1.65; color: rgba(20,36,69,0.78); padding: 0 0 26px; }\r\n.kpan-faq__answer strong { color: #142445; font-weight: 600; }\r\n@media (max-width: 480px) {\r\n  .kpan-faq { padding: 68px 16px; }\r\n  .kpan-faq__item { padding: 2px 20px; }\r\n  .kpan-faq__question { font-size: 16px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) { .kpan-faq__question::after, .kpan-faq__item { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-faq__inner\">\r\n  <div class=\"kpan-faq__header kpan-anim\">\r\n    <span class=\"kpan-faq__eyebrow\">Masz w\u0105tpliwo\u015bci?<\/span>\r\n    <h2 class=\"kpan-faq__h2\">Najcz\u0119stsze pytania o przekszta\u0142cenie<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-faq__list\">\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:0ms\">\r\n      <summary class=\"kpan-faq__question\">Kto powinien si\u0119 przekszta\u0142ci\u0107?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Przekszta\u0142cenie warto rozwa\u017cy\u0107 w firmach o znacznej skali dzia\u0142alno\u015bci: z wysokimi dochodami oraz w bran\u017cach obarczonych du\u017cym ryzykiem \u2014 na przyk\u0142ad medycznej, budowlanej czy transportowej. Im wi\u0119ksze obroty i ryzyko prawne, tym mocniejsze argumenty za sp\u00f3\u0142k\u0105 z o.o.: oddzielenie maj\u0105tku prywatnego od firmowego oraz korzystniejsze opodatkowanie. Czy w Twoim przypadku to si\u0119 op\u0142aca, sprawdzamy w indywidualnej symulacji.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:60ms\">\r\n      <summary class=\"kpan-faq__question\">Czy op\u0142aca mi si\u0119 przekszta\u0142cenie?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Je\u015bli osi\u0105gasz znaczne dochody z dzia\u0142alno\u015bci \u2014 orientacyjnie minimum 300 000 z\u0142 rocznie \u2014 przekszta\u0142cenie prawdopodobnie b\u0119dzie dla Ciebie op\u0142acalne. Dok\u0142adnych kwot oszcz\u0119dno\u015bci nie da si\u0119 jednak okre\u015bli\u0107 bez analizy dokument\u00f3w finansowych firmy. Dlatego zaczynamy od symulacji, kt\u00f3ra pokazuje konkretne liczby dla Twojej sytuacji, zanim podejmiesz decyzj\u0119.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:120ms\">\r\n      <summary class=\"kpan-faq__question\">Ile zaoszcz\u0119dz\u0119 dzi\u0119ki przekszta\u0142ceniu?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Minimalna oszcz\u0119dno\u015b\u0107, jak\u0105 zwykle daje przekszta\u0142cenie, to oko\u0142o 3 000 z\u0142 miesi\u0119cznie. Z regu\u0142y jednak oszcz\u0119dno\u015bci s\u0105 wyra\u017anie wy\u017csze i przekraczaj\u0105 10 000 z\u0142 miesi\u0119cznie. Konkretn\u0105 kwot\u0119 dla Twojej firmy wyliczamy w symulacji \u2014 zale\u017cy ona od poziomu dochodu, formy opodatkowania i sposobu wyp\u0142aty \u015brodk\u00f3w ze sp\u00f3\u0142ki.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:180ms\">\r\n      <summary class=\"kpan-faq__question\">Jak\u0105 sp\u00f3\u0142k\u0119 wybra\u0107 po przekszta\u0142ceniu?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Najcz\u0119\u015bciej pomagamy przekszta\u0142ci\u0107 jednoosobow\u0105 dzia\u0142alno\u015b\u0107 w sp\u00f3\u0142k\u0119 z ograniczon\u0105 odpowiedzialno\u015bci\u0105. Istnieje jednak wiele innych mo\u017cliwo\u015bci, a najkorzystniejszy wariant zale\u017cy od Twojej sytuacji. Dob\u00f3r formy docelowej to jeden z element\u00f3w konsultacji z doradc\u0105 podatkowym i indywidualnej koncepcji przekszta\u0142cenia.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:240ms\">\r\n      <summary class=\"kpan-faq__question\">Czy zabezpiecz\u0119 sw\u00f3j maj\u0105tek osobisty?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Zabezpieczenie maj\u0105tku prywatnego jest podstawowym celem przekszta\u0142cenia i w wi\u0119kszo\u015bci przypadk\u00f3w jest mo\u017cliwe. Po przej\u015bciu na sp\u00f3\u0142k\u0119 z o.o. Twoje prywatne oszcz\u0119dno\u015bci i maj\u0105tek s\u0105 co do zasady chronione przed zobowi\u0105zaniami sp\u00f3\u0142ki \u2014 inaczej ni\u017c przy JDG, gdzie odpowiadasz ca\u0142ym maj\u0105tkiem. Zakres ochrony omawiamy indywidualnie podczas procesu.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:300ms\">\r\n      <summary class=\"kpan-faq__question\">Jak b\u0119d\u0119 wyp\u0142aca\u0142 pieni\u0105dze ze sp\u00f3\u0142ki?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Sposob\u00f3w wyp\u0142aty \u015brodk\u00f3w ze sp\u00f3\u0142ki jest wiele i nie ograniczaj\u0105 si\u0119 do klasycznej dywidendy, kt\u00f3ra jest opodatkowana stawk\u0105 19% i nale\u017cy do mniej op\u0142acalnych form. Istniej\u0105 korzystniejsze rozwi\u0105zania, kt\u00f3re dobieramy do Twojej sytuacji. Szczeg\u00f3\u0142y ustalisz we wsp\u00f3\u0142pracy z doradc\u0105 podatkowym podczas i po przekszta\u0142ceniu.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:360ms\">\r\n      <summary class=\"kpan-faq__question\">Czy b\u0119d\u0119 mia\u0142 podw\u00f3jne opodatkowanie?<\/summary>\r\n      <p class=\"kpan-faq__answer\">To zale\u017cy od tego, jaki rodzaj sp\u00f3\u0142ki i forma opodatkowania oka\u017c\u0105 si\u0119 dla Ciebie optymalne. W wi\u0119kszo\u015bci przypadk\u00f3w podw\u00f3jne opodatkowanie nie znajduje zastosowania dla sp\u00f3\u0142ki po przekszta\u0142ceniu \u2014 mi\u0119dzy innymi dzi\u0119ki odpowiedniemu doborowi sposobu wyp\u0142aty \u015brodk\u00f3w oraz formy opodatkowania, na przyk\u0142ad CIT esto\u0144skiego.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:420ms\">\r\n      <summary class=\"kpan-faq__question\">Czy po przekszta\u0142ceniu mog\u0119 wybra\u0107 CIT esto\u0144ski?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Tak, jak najbardziej. CIT esto\u0144ski to jedna z mo\u017cliwych form opodatkowania sp\u00f3\u0142ki po przekszta\u0142ceniu \u2014 pozwala p\u0142aci\u0107 podatek dopiero przy wyp\u0142acie zysku, a przy reinwestowaniu \u015brodk\u00f3w efektywnie nawet 0% CIT na bie\u017c\u0105co. Warunki opodatkowania CIT esto\u0144skim i to, czy w Twoim przypadku jest op\u0142acalny, poznasz w trakcie procesu przekszta\u0142cenia.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:480ms\">\r\n      <summary class=\"kpan-faq__question\">Ile b\u0119dzie kosztowa\u0142o przekszta\u0142cenie?<\/summary>\r\n      <p class=\"kpan-faq__answer\">\u0141\u0105czny koszt przekszta\u0142cenia zale\u017cy od wielu czynnik\u00f3w i zaczyna si\u0119 od 15 000 z\u0142, przy czym g\u00f3rna granica nie jest z g\u00f3ry okre\u015blona. Wp\u0142yw na cen\u0119 maj\u0105 m.in. skala firmy, docelowa forma sp\u00f3\u0142ki oraz to, czy plan przekszta\u0142cenia podlega badaniu przez bieg\u0142ego rewidenta. Dok\u0142adn\u0105 wycen\u0119 podajemy po konsultacji z doradc\u0105 podatkowym albo po sporz\u0105dzeniu analizy do cel\u00f3w przekszta\u0142cenia.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:540ms\">\r\n      <summary class=\"kpan-faq__question\">Jak d\u0142ugo potrwa przekszta\u0142cenie?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Czas przekszta\u0142cenia zale\u017cy od wielu czynnik\u00f3w: docelowej formy sp\u00f3\u0142ki, szybko\u015bci dzia\u0142ania s\u0105d\u00f3w oraz tego, czy plan przekszta\u0142cenia podlega badaniu przez bieg\u0142ego rewidenta. Z regu\u0142y ca\u0142y proces zajmuje od 3 do 7 miesi\u0119cy. Realny harmonogram dla Twojej firmy przedstawiamy po wst\u0119pnej analizie.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:600ms\">\r\n      <summary class=\"kpan-faq__question\">Czym jest przekszta\u0142cenie JDG w sp\u00f3\u0142k\u0119 z o.o.?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Przekszta\u0142cenie jednoosobowej dzia\u0142alno\u015bci w sp\u00f3\u0142k\u0119 z o.o. to przeprowadzenie przedsi\u0119biorcy przez ca\u0142y proces zmiany formy prowadzenia firmy \u2014 od analizy op\u0142acalno\u015bci i wyboru najkorzystniejszej strategii, przez przygotowanie dokument\u00f3w i umowy sp\u00f3\u0142ki, po wdro\u017cenie rozwi\u0105zania chroni\u0105cego maj\u0105tek prywatny i umo\u017cliwiaj\u0105cego korzystniejsze opodatkowanie. W KPAN zaczynamy od symulacji, a nast\u0119pnie koordynujemy proces z notariuszem, prawnikiem i bieg\u0142ym rewidentem a\u017c do wej\u015bcia w sp\u00f3\u0142k\u0119.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:660ms\">\r\n      <summary class=\"kpan-faq__question\">Co dzieje si\u0119 z pracownikami i umowami przy przej\u015bciu na sp\u00f3\u0142k\u0119?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Przy przekszta\u0142ceniu sp\u00f3\u0142ka co do zasady wst\u0119puje w prawa i obowi\u0105zki dotychczasowej dzia\u0142alno\u015bci, w tym w zawarte umowy. Szczeg\u00f3\u0142y zale\u017c\u0105 od wybranego wariantu i Twojej sytuacji \u2014 to jeden z temat\u00f3w, kt\u00f3re omawiamy w koncepcji przekszta\u0142cenia i na konsultacji z doradc\u0105, \u017ceby przej\u015bcie by\u0142o p\u0142ynne dla pracownik\u00f3w i kontrahent\u00f3w.<\/p>\r\n    <\/details>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38592d7 elementor-widget elementor-widget-html\" data-id=\"38592d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 12 \u2014 KONTAKT (g\u0142\u00f3wna konwersja)                       -->\r\n<!-- ID #kpan-kontakt na <section>. Formularz + telefon + e-mail. -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-kontakt\" id=\"kpan-kontakt\">\r\n<style>\r\n.kpan-kontakt *,\r\n.kpan-kontakt *::before,\r\n.kpan-kontakt *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-kontakt { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-kontakt__inner { max-width: 1000px; margin: 0 auto; }\r\n.kpan-kontakt__header { text-align: center; margin-bottom: 44px; }\r\n.kpan-kontakt__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-kontakt__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-kontakt__lead { max-width: 640px; margin: 0 auto; font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.76); }\r\n.kpan-kontakt__grid { display: grid; grid-template-columns: 1.15fr 0.85fr; gap: 28px; align-items: stretch; }\r\n.kpan-kontakt__form {\r\n  background: #FFFFFF; border-radius: 22px; padding: 36px 34px;\r\n  box-shadow: 0 18px 60px rgba(20,36,69,0.1); border: 1px solid #eceef8;\r\n}\r\n.kpan-kontakt__form-title { font-size: 19px; font-weight: 700; color: #142445; margin-bottom: 22px; }\r\n.kpan-kontakt__field { display: flex; flex-direction: column; gap: 7px; margin-bottom: 16px; }\r\n.kpan-kontakt__label { font-size: 13.5px; font-weight: 600; color: #142445; }\r\n.kpan-kontakt__input,\r\n.kpan-kontakt__textarea {\r\n  font-family: 'Poppins', sans-serif; font-size: 15px; color: #142445;\r\n  background: #F3F4FC; border: 1px solid #e4e7f5; border-radius: 12px;\r\n  padding: 13px 16px; width: 100%; outline: none;\r\n  transition: border-color 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-kontakt__input:focus,\r\n.kpan-kontakt__textarea:focus { border-color: #8453AC; box-shadow: 0 0 0 3px rgba(132,83,172,0.14); }\r\n.kpan-kontakt__textarea { resize: vertical; min-height: 96px; }\r\n.kpan-kontakt__submit {\r\n  display: inline-flex; align-items: center; gap: 10px; width: 100%; justify-content: center;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-family: 'Poppins', sans-serif; font-size: 16px; font-weight: 600;\r\n  border: 0; cursor: pointer; padding: 16px 32px; border-radius: 12px; margin-top: 6px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-kontakt__submit:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-kontakt__submit svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n.kpan-kontakt__form-note { font-size: 12.5px; color: rgba(20,36,69,0.55); margin-top: 14px; line-height: 1.5; }\r\n.kpan-kontakt__side { display: flex; flex-direction: column; gap: 18px; }\r\n.kpan-kontakt__card {\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  border-radius: 22px; padding: 32px 30px; position: relative; overflow: hidden;\r\n  box-shadow: 0 20px 50px rgba(20,36,69,0.18);\r\n}\r\n.kpan-kontakt__card::after {\r\n  content: \"\"; position: absolute; top: -60px; right: -40px; width: 200px; height: 200px;\r\n  background: radial-gradient(circle, rgba(255,255,255,0.12), rgba(255,255,255,0) 70%);\r\n}\r\n.kpan-kontakt__card-label { position: relative; z-index: 1; font-size: 12px; font-weight: 600; letter-spacing: 0.05em; text-transform: uppercase; color: #D2D9FD; margin-bottom: 10px; }\r\n.kpan-kontakt__phone {\r\n  position: relative; z-index: 1; display: inline-flex; align-items: center; gap: 12px;\r\n  color: #FFFFFF; text-decoration: none; font-size: 26px; font-weight: 700; line-height: 1.1;\r\n}\r\n.kpan-kontakt__phone svg { width: 26px; height: 26px; stroke: #FFFFFF; stroke-width: 2; fill: none; }\r\n.kpan-kontakt__card-meta { position: relative; z-index: 1; font-size: 14px; color: rgba(255,255,255,0.8); margin-top: 12px; line-height: 1.5; }\r\n.kpan-kontakt__mail {\r\n  background: #F3F4FC; border: 1px solid #e4e7f5; border-radius: 18px; padding: 26px 28px;\r\n}\r\n.kpan-kontakt__mail-label { font-size: 12px; font-weight: 600; letter-spacing: 0.05em; text-transform: uppercase; color: #8453AC; margin-bottom: 8px; }\r\n.kpan-kontakt__mail-link { display: inline-block; color: #142445; text-decoration: none; font-size: 18px; font-weight: 700; }\r\n.kpan-kontakt__mail-link:hover { color: #8453AC; }\r\n.kpan-kontakt__mail-meta { font-size: 13.5px; color: rgba(20,36,69,0.66); margin-top: 8px; line-height: 1.5; }\r\n@media (max-width: 760px) { .kpan-kontakt__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-kontakt { padding: 68px 16px; } .kpan-kontakt__form { padding: 28px 22px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-kontakt__submit { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-kontakt__inner\">\r\n  <div class=\"kpan-kontakt__header kpan-anim\">\r\n    <span class=\"kpan-kontakt__eyebrow\">Bezp\u0142atna konsultacja<\/span>\r\n    <h2 class=\"kpan-kontakt__h2\">Zostaw kontakt \u2014 sprawdzimy, czy przekszta\u0142cenie Ci si\u0119 op\u0142aca<\/h2>\r\n    <p class=\"kpan-kontakt__lead\">\r\n      Bez zobowi\u0105za\u0144. W kr\u00f3tkiej rozmowie (ok. 15 min) doradca biznesowy ustali, czy i jak\r\n      mo\u017cemy pom\u00f3c, a nast\u0119pnie przygotujemy symulacj\u0119 op\u0142acalno\u015bci dla Twojej firmy.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-kontakt__grid\">\r\n    <div class=\"kpan-kontakt__form kpan-anim\">\r\n      <!-- PLACEHOLDER FORMULARZ: pod\u0142\u0105cz WPForms lub formularz Elementora. -->\r\n      <!-- Poni\u017csze pola to wy\u0142\u0105cznie wizualny placeholder \u2014 wpi\u0119cie realnego formularza zast\u0105pi t\u0119 struktur\u0119. -->\r\n      <div class=\"kpan-kontakt__form-title\">Zam\u00f3w symulacj\u0119 op\u0142acalno\u015bci<\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-imie\">Imi\u0119 i nazwisko<\/label>\r\n        <input class=\"kpan-kontakt__input\" id=\"kpan-k-imie\" type=\"text\" placeholder=\"Jan Kowalski\" autocomplete=\"name\">\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-tel\">Telefon<\/label>\r\n        <input class=\"kpan-kontakt__input\" id=\"kpan-k-tel\" type=\"tel\" placeholder=\"+48 600 000 000\" autocomplete=\"tel\">\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-mail\">E-mail<\/label>\r\n        <input class=\"kpan-kontakt__input\" id=\"kpan-k-mail\" type=\"email\" placeholder=\"jan@twojafirma.pl\" autocomplete=\"email\">\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-msg\">Powiedz nam o firmie<\/label>\r\n        <textarea class=\"kpan-kontakt__textarea\" id=\"kpan-k-msg\" placeholder=\"Bran\u017ca, forma opodatkowania (np. liniowy), orientacyjny roczny doch\u00f3d\u2026\"><\/textarea>\r\n      <\/div>\r\n      <button class=\"kpan-kontakt__submit\" type=\"button\">Wy\u015blij i um\u00f3w konsultacj\u0119\r\n        <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/button>\r\n      <p class=\"kpan-kontakt__form-note\">Wysy\u0142aj\u0105c formularz, zgadzasz si\u0119 na kontakt w sprawie przekszta\u0142cenia. Administratorem danych jest Kancelaria Podatkowa Andrzej Nowak Sp. z o.o. Dane przetwarzamy zgodnie z RODO.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-kontakt__side\">\r\n      <div class=\"kpan-kontakt__card kpan-anim\" style=\"--d:90ms\">\r\n        <div class=\"kpan-kontakt__card-label\">Wolisz zadzwoni\u0107?<\/div>\r\n        <a class=\"kpan-kontakt__phone\" href=\"tel:+48538116064\">\r\n          <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8.1 9.9a16 16 0 0 0 6 6l1.4-1.2a2 2 0 0 1 2.1-.5c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg>\r\n          +48 538 116 064\r\n        <\/a>\r\n        <p class=\"kpan-kontakt__card-meta\">Pon.\u2013Pt. od 8:00 do 16:00. Doradca biznesowy ustali, czy i jak mo\u017cemy pom\u00f3c.<\/p>\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__mail kpan-anim\" style=\"--d:180ms\">\r\n        <div class=\"kpan-kontakt__mail-label\">Napisz do nas<\/div>\r\n        <a class=\"kpan-kontakt__mail-link\" href=\"mailto:biuro@kpan.pl\">biuro@kpan.pl<\/a>\r\n        <p class=\"kpan-kontakt__mail-meta\">5 biur w Polsce: Warszawa, \u0141\u00f3d\u017a, Pozna\u0144, Lublin, Garwolin. Obs\u0142uga zdalna w ca\u0142ym kraju.<\/p>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-306de90 elementor-widget elementor-widget-html\" data-id=\"306de90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 13 \u2014 CTA KO\u0143COWE + SCHEMA JSON-LD                     -->\r\n<!-- T\u0142o granatowe, tekst bia\u0142y.                                  -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-cta\">\r\n<style>\r\n.kpan-cta *,\r\n.kpan-cta *::before,\r\n.kpan-cta *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-cta {\r\n  font-family: 'Poppins', sans-serif; position: relative; overflow: hidden;\r\n  background: #142445; padding: 96px 24px; color: #FFFFFF;\r\n}\r\n.kpan-cta::before {\r\n  content: \"\"; position: absolute; top: 50%; left: 50%; transform: translate(-50%,-50%);\r\n  width: 760px; height: 460px;\r\n  background: radial-gradient(ellipse, rgba(132,83,172,0.34), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-cta__inner { position: relative; z-index: 1; max-width: 760px; margin: 0 auto; text-align: center; }\r\n.kpan-cta__eyebrow {\r\n  display: inline-block; background: rgba(210,217,253,0.16); color: #D2D9FD;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 22px;\r\n}\r\n.kpan-cta__h2 {\r\n  font-size: clamp(26px, 3.6vw, 44px); font-weight: 700; line-height: 1.14;\r\n  letter-spacing: -0.02em; color: #FFFFFF; margin-bottom: 18px;\r\n}\r\n.kpan-cta__h2 span { color: #D2D9FD; }\r\n.kpan-cta__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(255,255,255,0.78); margin-bottom: 34px; }\r\n.kpan-cta__btn {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  border: 1.5px solid rgba(255,255,255,0.28); color: #FFFFFF;\r\n  font-size: 17px; font-weight: 600; text-decoration: none; padding: 17px 40px; border-radius: 12px;\r\n  box-shadow: 0 16px 40px rgba(132,83,172,0.36);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-cta__btn:hover { transform: translateY(-2px); box-shadow: 0 22px 50px rgba(132,83,172,0.46); }\r\n.kpan-cta__btn svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n.kpan-cta__note { display: block; margin-top: 16px; font-size: 13.5px; color: rgba(255,255,255,0.58); }\r\n@media (max-width: 480px) { .kpan-cta { padding: 72px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-cta__btn { transition: none; } }\r\n.kpan-cta__btn,\r\n.kpan-cta__btn:hover,\r\n.kpan-cta__btn:focus,\r\n.kpan-cta__btn:active,\r\n.kpan-cta__btn:visited {\r\n  color: #FFFFFF !important;\r\n  text-decoration: none !important;\r\n  background: linear-gradient(135deg, #8453AC, #142445) !important;\r\n}\r\n\r\n.kpan-cta__btn svg,\r\n.kpan-cta__btn:hover svg,\r\n.kpan-cta__btn:focus svg,\r\n.kpan-cta__btn:active svg,\r\n.kpan-cta__btn:visited svg {\r\n  stroke: #FFFFFF !important;\r\n  fill: none !important;\r\n  opacity: 1 !important;\r\n}\r\n<\/style>\r\n<div class=\"kpan-cta__inner kpan-anim\">\r\n  <span class=\"kpan-cta__eyebrow\">Ka\u017cdy miesi\u0105c na JDG to nadp\u0142acony podatek<\/span>\r\n  <h2 class=\"kpan-cta__h2\">Zacznij od symulacji \u2014 <span>potem zdecyduj na liczbach<\/span><\/h2>\r\n  <p class=\"kpan-cta__lead\">\r\n    Zostaw kontakt i um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119. Policzymy, ile realnie zaoszcz\u0119dzisz na\r\n    sp\u00f3\u0142ce z o.o., a je\u015bli si\u0119 op\u0142aca \u2014 przeprowadzimy Ci\u0119 przez ca\u0142y proces przekszta\u0142cenia.\r\n  <\/p>\r\n  <a class=\"kpan-cta__btn\" href=\"#kpan-kontakt\">Zam\u00f3w symulacj\u0119 op\u0142acalno\u015bci\r\n    <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n  <\/a>\r\n  <span class=\"kpan-cta__note\">Bez zobowi\u0105za\u0144 \u00b7 typowa oszcz\u0119dno\u015b\u0107 10 000+ z\u0142 \/ mc \u00b7 od 2002 roku<\/span>\r\n<\/div>\r\n\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": [\"LocalBusiness\", \"ProfessionalService\"],\r\n  \"name\": \"Kancelaria Podatkowa Andrzej Nowak Sp. z o.o.\",\r\n  \"alternateName\": \"KPAN\",\r\n  \"url\": \"https:\/\/kpan.pl\",\r\n  \"telephone\": \"+48538116064\",\r\n  \"email\": \"biuro@kpan.pl\",\r\n  \"address\": {\r\n    \"@type\": \"PostalAddress\",\r\n    \"streetAddress\": \"ul. Cybernetyki 19b\",\r\n    \"addressLocality\": \"Warszawa\",\r\n    \"postalCode\": \"02-677\",\r\n    \"addressCountry\": \"PL\"\r\n  },\r\n  \"hasOfferCatalog\": {\r\n    \"@type\": \"OfferCatalog\",\r\n    \"name\": \"Przekszta\u0142cenie JDG w sp\u00f3\u0142k\u0119 z o.o.\",\r\n    \"itemListElement\": [\r\n      {\r\n        \"@type\": \"Offer\",\r\n        \"name\": \"Przekszta\u0142cenie jednoosobowej dzia\u0142alno\u015bci w sp\u00f3\u0142k\u0119 z o.o.\",\r\n        \"price\": \"15000\",\r\n        \"priceCurrency\": \"PLN\",\r\n        \"priceSpecification\": {\r\n          \"@type\": \"PriceSpecification\",\r\n          \"price\": \"15000\",\r\n          \"priceCurrency\": \"PLN\",\r\n          \"minPrice\": \"15000\"\r\n        },\r\n        \"description\": \"Pe\u0142ne przeprowadzenie przekszta\u0142cenia JDG w sp\u00f3\u0142k\u0119 z o.o.: symulacja op\u0142acalno\u015bci, dob\u00f3r strategii podatkowej, indywidualna koncepcja, dokumenty oraz koordynacja notariusza, prawnika i bieg\u0142ego rewidenta. Cena od 15 000 z\u0142 zale\u017cnie od skali firmy i docelowej formy sp\u00f3\u0142ki.\"\r\n      },\r\n      {\r\n        \"@type\": \"Offer\",\r\n        \"name\": \"Symulacja op\u0142acalno\u015bci przekszta\u0142cenia\",\r\n        \"description\": \"Analiza por\u00f3wnawcza koszt\u00f3w i zysk\u00f3w na JDG oraz w sp\u00f3\u0142ce z o.o. na podstawie danych finansowych firmy, wraz z konsultacj\u0105 doradcy podatkowego.\"\r\n      }\r\n    ]\r\n  },\r\n  \"employee\": [\r\n    { \"@type\": \"Person\", \"name\": \"Dorota Maksimiuk\", \"jobTitle\": \"Doradca podatkowy, Radca prawny\", \"identifier\": \"KIDP #15072\" },\r\n    { \"@type\": \"Person\", \"name\": \"Justyna Cyra\u0144ska\", \"jobTitle\": \"Doradca podatkowy, Radca prawny\", \"identifier\": \"KIDP #14901\" },\r\n    { \"@type\": \"Person\", \"name\": \"Wojciech Michalski\", \"jobTitle\": \"Doradca podatkowy, Agent celny\", \"identifier\": \"KIDP #14433\" },\r\n    { \"@type\": \"Person\", \"name\": \"Dawid Bryl\", \"jobTitle\": \"Doradca podatkowy\", \"identifier\": \"KIDP #14646\" }\r\n  ],\r\n  \"aggregateRating\": {\r\n    \"@type\": \"AggregateRating\",\r\n    \"ratingValue\": \"4.9\",\r\n    \"reviewCount\": \"140\",\r\n    \"bestRating\": \"5\"\r\n  }\r\n}\r\n<\/script>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fce3a63 elementor-widget elementor-widget-html\" data-id=\"fce3a63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- ANIMACJE \u2014 wklej TEN BLOK RAZ, na samym ko\u0144cu strony         -->\r\n<!-- (najlepiej osobny widget HTML pod sekcj\u0105 13).                -->\r\n<!-- Obs\u0142uguje: wjazdy przy scrollu + rosn\u0105ce liczniki.           -->\r\n<!-- Respektuje prefers-reduced-motion (wy\u0142\u0105cza ruch).            -->\r\n<!-- ============================================================ -->\r\n<style>\r\n\/* Stan pocz\u0105tkowy element\u00f3w animowanych *\/\r\n.kpan-anim {\r\n  opacity: 0;\r\n  transform: translateY(28px);\r\n  transition: opacity 0.7s cubic-bezier(0.16, 1, 0.3, 1),\r\n              transform 0.7s cubic-bezier(0.16, 1, 0.3, 1);\r\n  transition-delay: var(--d, 0ms);\r\n  will-change: opacity, transform;\r\n}\r\n.kpan-anim--in {\r\n  opacity: 1;\r\n  transform: none;\r\n}\r\n\/* Subtelny \u201epop\" na licznikach gdy ko\u0144cz\u0105 liczenie *\/\r\n.kpan-count-done {\r\n  animation: kpanPop 0.4s ease;\r\n}\r\n@keyframes kpanPop {\r\n  0%   { transform: scale(1); }\r\n  45%  { transform: scale(1.06); }\r\n  100% { transform: scale(1); }\r\n}\r\n\/* Pe\u0142ne poszanowanie preferencji ograniczenia ruchu *\/\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-anim {\r\n    opacity: 1 !important;\r\n    transform: none !important;\r\n    transition: none !important;\r\n  }\r\n  .kpan-count-done { animation: none !important; }\r\n}\r\n<\/style>\r\n<script>\r\n(function () {\r\n  var reduce = window.matchMedia &&\r\n    window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n\r\n  function fmt(value, decimals, sep) {\r\n    var s;\r\n    if (decimals > 0) {\r\n      s = value.toFixed(decimals).replace('.', ',');\r\n    } else {\r\n      s = Math.round(value).toString();\r\n    }\r\n    if (sep) {\r\n      var parts = s.split(',');\r\n      parts[0] = parts[0].replace(\/\\B(?=(\\d{3})+(?!\\d))\/g, '\\u00A0');\r\n      s = parts.join(',');\r\n    }\r\n    return s;\r\n  }\r\n\r\n  function animateCount(el) {\r\n    var target = parseFloat(el.getAttribute('data-count'));\r\n    if (isNaN(target)) return;\r\n    var decimals = parseInt(el.getAttribute('data-decimals') || '0', 10);\r\n    var suffix = el.getAttribute('data-suffix') || '';\r\n    var sep = el.getAttribute('data-sep') === '1';\r\n    var prefix = el.getAttribute('data-prefix') || '';\r\n\r\n    if (reduce) {\r\n      el.textContent = prefix + fmt(target, decimals, sep) + suffix;\r\n      return;\r\n    }\r\n\r\n    var duration = 1500;\r\n    var start = null;\r\n    function ease(t) { return 1 - Math.pow(1 - t, 3); 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Przejd\u017a z dzia\u0142alno\u015bci na sp\u00f3\u0142k\u0119 z o.o. i zacznij p\u0142aci\u0107 mniej Najpierw liczymy, czy to si\u0119 op\u0142aca \u2014 potem przeprowadzamy Ci\u0119 przez ca\u0142y proces. Przekszta\u0142cenie dzia\u0142alno\u015bci liniowej w sp\u00f3\u0142k\u0119 z o.o. pozwala zaoszcz\u0119dzi\u0107 co najmniej 10% dochodu, ograniczy\u0107 sk\u0142adki i zabezpieczy\u0107 maj\u0105tek prywatny. Ca\u0142y proces robimy za Ciebie. Zam\u00f3w [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-85","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/85","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=85"}],"version-history":[{"count":16,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/85\/revisions"}],"predecessor-version":[{"id":311,"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/85\/revisions\/311"}],"wp:attachment":[{"href":"http:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=85"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}