Company formation, mergers, acquisitions, joint ventures and corporate governance for foreign investors and businesses.
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Yes — a local lawyer or notary is required for company registration in most European countries. English-speaking corporate lawyers can handle the entire process.
Typical documents include due diligence reports, share purchase agreements, regulatory filings, and shareholder resolutions. Your lawyer will guide you through jurisdiction-specific requirements.
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 primary vehicle for business in Poland is the spółka z ograniczoną odpowiedzialnością (sp. z o.o.), regulated by the Kodeks spółek handlowych (KSH) (Commercial Companies Code, Dz.U. 2000 Nr 94 poz. 1037, consolidated 2024). Formation can be done via the S24 system (electronic, 1 business day, no notary) for standard structures, or notarially for complex arrangements.
| Structure | Min. Capital | Formation | KRS Fee | Tax |
|---|---|---|---|---|
| Sp. z o.o. (private limited) | 5,000 PLN (250 PLN/share min.) | S24 (1 day, no notary) or notarialnie | 250 PLN (S24) / 500 PLN (notarial) | CIT 9% or 19% |
| Sp. Akcyjna (SA, joint-stock) | 100,000 PLN | Notarialnie mandatory | 500 PLN | CIT 19% |
| Prosta SA (PSA) | 1 PLN | S24 (since 2021, for startups) | 250 PLN | CIT 9% or 19% |
| Sp. jawna (general partnership) | None | S24 or umowa | 500 PLN | Partners pay PIT |
| JDG (sole trader) | None | CEiDG (CEIDG.gov.pl, instant, free) | 0 PLN | PIT or ryczałt |
| Oddział (foreign company branch) | None (parent liable) | KRS notarially | 500 PLN | Polish-source income |
| Regime | Rate | Condition | Legal Basis |
|---|---|---|---|
| CIT small taxpayer | 9% | Gross revenue ≤ EUR 2M in prior year (converted at NBP average rate) | UPDOP art. 19 ust. 1 pkt 2 |
| CIT standard | 19% | All other entities | UPDOP art. 19 ust. 1 pkt 1 |
| Estoński CIT (ryczałt od spółek) | 10% distributed (small) / 20% (standard) | Sp. z o.o./SA/PSA with only individual shareholders; no financial instruments; revenue < EUR 2M | UPDOP art. 28j+; Ustawa z 28.XI.2020 |
| Podatek minimalny (minimum tax) | 10% of taxable base | Applies from 2024 to entities showing tax losses or <2% profitability ratio for 3 consecutive years | UPDOP art. 24ca |
Concentrations requiring UOKiK (Urząd Ochrony Konkurencji i Konsumentów) notification: combined worldwide turnover of all parties > EUR 1 billion AND combined Polish turnover > EUR 50 million; or combined Polish turnover of all parties > EUR 50 million (Ustawa o ochronie konkurencji i konsumentów art. 13). Foreign investment: Poland has FDI screening under Ustawa z 24 VII 2015 o kontroli niektórych inwestycji for strategic sectors (energy, telecoms, chemical, IT infrastructure). NSA Act equivalent notification: Ustawa z 19 XII 2019 o zasadach kształtowania wynagrodzeń osób kierujących (separate remuneration rules for state-owned entities).
A UK-based VC invested EUR 2.5 million in a Kraków SaaS company for a 30% stake in a newly structured sp. z o.o. Steps: conversion from S24 sp. z o.o. to notarial form (required for complex share structures); shareholders' agreement (umowa wspólników) in English; share capital increase from 5,000 PLN to 50,000 PLN; KRS amendment (500 PLN); UOKiK notification not required (below thresholds). PIT on founder shares (agio mechanism via art. 17 ust. 1 pkt 9 UPDOF): structured with qualified shares under UPDOF art. 24 ust. 11 to defer PIT until sale. Legal and notarial costs: approximately 45,000 PLN.
