Plain-English definitions of the key legal terms you'll encounter in Poland. Written for expats and foreign nationals who need to understand the local legal system.
Click any term to read the full definition, FAQs, and practical tips.
A legal contract transferring ownership of property or money from one party to another without compensation, subject to ...
Read definition →A loan secured by a mortgage (hipoteka) on real property, commonly used to finance home purchases and subject to specifi...
Read definition →The legal process for dissolving a marriage in Poland, governed by family law and requiring court approval on grounds su...
Read definition →A private business entity in which shareholders' liability is limited to their capital contribution, widely used in Pola...
Read definition →A legal document in which a person declares how their assets should be distributed after death, subject to Polish succes...
Read definition →Definition of What is Księga Wieczysta (Land Register)? under Poland law....
Read definition →Definition of What is NIP (Numer Identyfikacji Podatkowej)? under Poland law....
Read definition →Definition of What is Notariusz (Notary)? under Poland law....
Read definition →Definition of What is PESEL (National Identification Number)? under Poland law....
Read definition →Definition of What is Umowa Przedwstępna (Preliminary Purchase Agreement)? under Poland law....
Read definition →Our directory lists verified law firms across Poland's major cities, all offering English-language legal services.
Browse our verified directory of law firms across Poland's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsThe most common Polish business entity (private limited company), governed by the Kodeks spółek handlowych (KSH) Arts. 151–300. Minimum share capital: PLN 5,000. Liability: limited to the share capital. Formation: before a notariusz via akt notarialny, or via the S24 online system (same-day, simplified). Directors (członkowie zarządu) are appointed by the shareholders (zgromadzenie wspólników) and hold unlimited personal liability if the company becomes insolvent and they fail to file for insolvency (KSH Art. 299).
The Polish Code of Civil Procedure governing court proceedings. Courts: Sąd Rejonowy (district court, up to PLN 75,000 or specific family/labour matters), Sąd Okręgowy (regional court, above PLN 75,000), Sąd Apelacyjny (appellate), Sąd Najwyższy (Supreme Court, cassation on law). Court fees: 5% of claim value up to PLN 200,000 maximum for most civil claims. The elektroniczne postępowanie upominawcze (e-Sąd) provides a fast online payment order for uncontested claims up to PLN 75,000 (fee: 1.25% of claim).
The Polish residence permit card issued to non-EEA nationals with a valid temporary or permanent residence permit. The Karta Pobytu serves as proof of lawful residence and work authorisation. Temporary (czasowa) Karta Pobytu: valid up to 3 years, renewable; fees: PLN 340 (temporary) to PLN 640 (permanent). Applications filed with the Urząd Wojewódzki. For Ukrainian nationals: special protection under the specustawa (Ustawa o pomocy obywatelom Ukrainy z dnia 12 marca 2022 r.), extended through 2026.
Polish VAT is governed by the Ustawa o podatku od towarów i usług (UPTU 2004). Standard rate: 23%. Reduced rates: 8% (food processing, construction services); 5% (basic foodstuffs, books, medicines); 0% (exports, intra-EU supplies). JPK_VAT (Jednolity Plik Kontrolny) — mandatory monthly electronic SAF-T file submission to the Krajowa Administracja Skarbowa (KAS) for VAT-registered taxpayers. Small business threshold: PLN 200,000 annual turnover (exemption voluntary below this). SLIM VAT 3 package (2024): simplified VAT invoicing, expanded use of e-invoicing (KSeF — Krajowy System e-Faktur, mandatory from 2025 for B2B).
The Polish supervisory authority for personal data protection under RODO (GDPR). UODO has investigative and enforcement powers; fines under RODO up to EUR 20M or 4% global turnover. Notable Polish fines: Santander Bank Polska PLN 547,000 (2021); Bank Millennium PLN 363,000 (2022); Fortum Marketing and Sales PLN 4,910,368 (2019, largest). UODO also enforces the Polish national data protection act (Ustawa o ochronie danych osobowych 2018), which sets the age of digital consent at 16 years (Art. 15).
Polish copyright is governed by the Ustawa o prawie autorskim i prawach pokrewnych (PA) 1994. Copyright arises automatically upon creation. Duration: life of author + 70 years (PA Art. 36). Moral rights (autorskie prawa osobiste) are perpetual and inalienable (PA Art. 16). Economic rights (autorskie prawa majątkowe) are assignable but only for fields of exploitation (pola eksploatacji) explicitly listed in the contract (PA Art. 41 ust. 2). Software: protected as literary works; employer holds economic rights to software created by employees in the course of their duties (PA Art. 74 ust. 3).
Civil judgment enforcement in Poland is carried out by komornik sądowy (bailiff/enforcement officer), a self-employed licensed officer of the court governed by the Ustawa o komornikach sądowych (UKS) 2018 and the Kodeks postępowania cywilnego (KPC Arts. 758–1088). Komornik fees: 10% of the enforcement amount (standard); minimum PLN 300; maximum PLN 50,000 per debtor. Methods: attachment of bank accounts (zajęcie rachunku bankowego), wage garnishment (zajęcie wynagrodzenia za pracę), seizure of movables and real estate. The Krajowa Rada Komornicza oversees the profession.
Polish civil mediation is governed by KPC Arts. 183¹–183¹⁵. Courts may refer disputes to mediacja at any stage of proceedings; parties may also agree voluntarily (umowa o mediację). Limitation periods are suspended during mediation (KPC Art. 183¹⁵). Mediators are registered on the lists kept by presidents of Sądy Okręgowe. Court-connected mediation: mediator fees set by court regulations (typically PLN 60–600 per session). A mediator's settlement (ugoda mediacyjna) approved by the court has the force of a court judgment (KPC Art. 183¹⁴).
The Social Insurance Institution (ZUS) administers mandatory Polish social insurance. Contributions (as of 2025): employee: 13.71% of gross salary (emerytalne 9.76% + rentowe 1.5% + chorobowe 2.45%); employer: 19.71% (emerytalne 9.76% + rentowe 6.5% + wypadkowe variable 1.67% average + FP 2.45% + FGSP 0.1%). Self-employed (B2B) pay preferential ZUS for first 24 months (Mały ZUS, ~PLN 460/month in 2025) then full ZUS (~PLN 1,600/month). ZUS also administers the e-ZUS portal for electronic declarations (ZUS DRA, ZUS ZUA).
Polish succession is governed by the Kodeks cywilny (KC) Arts. 922–1088. Intestate succession order: spouse and children (dziedziczenie ustawowe, KC Art. 931); grandchildren if children predecease; parents and siblings if no descendants. Testamentary succession: wills (testamenty) can be holographic (własnoręczny), notarial (notarialny), or allographic (urzędowy). Zachowek (forced share): descendants, spouse, and parents excluded from will are entitled to 1/2 (or 2/3 if minor or incapacitated) of their intestate share in cash from beneficiaries (KC Art. 991). Inheritance tax: exempt for Group 0 (spouse, children, parents, grandchildren, grandparents) with notification to Naczelnik Urzędu Skarbowego within 6 months.
