  Polar-ring galaxies (PRGs) are an outstanding example of galaxies with
misaligned kinematics where a typically red central galaxy is surrounded by a
large-scale ring or disk of stars, gas and dust oriented almost perpendicular
to the main body. It is believed that polar structures are formed in a
secondary event after the assembly of a central galaxy, but due to their
scarcity, their formation paths are not well constrained yet. We present a
study of PRGs from TNG50 cosmological simulations, focusing on the origin of
their polar structures. Based on the synthetic images and baryonic mass
distribution, we found 6 galaxies with stellar polar rings. Using Supplementary
Data Catalogues and available particle data, we confirm that the selected
galaxies are direct analogs of real PRGs. In our sample, the polar structures
are a result of the close interaction between the host galaxy and its
companion. We track two formation paths for the stellar polar rings in our
sample: (i) star formation in the accreted gas, (ii) tidal disruption of the
satellite's stellar component. Rings formed during the first scenario are, on
average, bluer and younger than ones formed due to the satellite disruption. We
report a steady increase of the ring's inclination around the two most massive
galaxies across a few billion years with a rate of $\approx8^{\circ}$/Gyr. The
formation of a polar structure in some cases can increase the nuclear activity
of the central galaxy and/or turn the active nucleus off completely.
