COMPANY REGISTRATION IN POLAND
                     
COMPANY REGISTRATION
IN POLAND
 Poland, which joined the EU in 2004, is the 
largest market in Central Europe, and is in fact 
larger than the other nine recent EU members put 
together. In addition, the central location of the 
country and its low labor costs are making 
  company formation Poland very popular. There is a huge increase in foreign investment into the 
 INTRODUCTION country, fuelling sustained economic growth of 
more than 5% a year and a GDP per capita of 
$20,100 (2011 estimate). In 2009 Poland was the 
only economy in Europe to show positive growth. 
CompanyRegistrationsWorldwide.com can help 
you access this new, exciting market by assisting 
you in all aspects of Company Registration Poland


There are four main types of companies 
for foreiign iinvestors who wiish to set up 
business, including:
Limited Liability Company 
TYPES OF 
COMPANIE
Joint Stock Company (S.A.)
S
Partnership
Sole Proprieto

WHAT IS INVOLVED IN LIMITED LIABILITY
COMPANY ?
 The most popular format for small and medium sized companies
 Minimum share capital is 5000 zlotys (€1200), to be fully paid up
 Minimum number of directors is one
 No restrictions on foreign shareholders
 Annual accounts to be prepared and held at company offices
TO ESTABLISH A LIMTED 
LIABILITY COMPANY
 To establish a company, share capital of PLN 50,000 is 
required.
 In addition, it is necessary for the new company to 
obtain a REGON (statistical number), NIP (tax 
identification number) and register for VAT payment.
 Steps Required:
 Partnership must be entered in the Polish Court 
Register
 Obtain Certificate of Approval,
 Post- Registration Procedures.
 Time: 4 months
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WHAT IS INVOLVED IN JOINT STOCK
COMPANY ??
 A popular format for larger businesses that wish to raise public capital
 Minimum share capital 100,000 zlotys (€24,000), at least 25% to be paid 
up
 Two-tier system comprising management and supervisory boards
 Minimum 8% of annual profits to reserve fund ( up to maximum one 
third of share capital)
 Annual accounts and independent audit required
This Photo by Unknown author is licensed under CC BY-SA.
SETTING UP A 
PARTNERSHIP COMPANY
 There are four main types of partnership under 
Polish corporate law:
 Registered Partnership (all partners have equal 
and unlimited liability)
 Limited Partnership (some partners have limited 
liability)
 Professional Partnership (some concessions 
regarding partner liability)
This Photo by Unknown author is licensed under CC BY-SA.
 Limited Joint-Stock Partnership (includes 
partners and shareholders
 The simplest and least-regulated form of 
business entity
 Very popular format for smaller 
SETTING UP A enterprises
SOLE  Sole trader has unlimited liability for all 
PROPRIETOR liabilities and debts
COMPANY  Profits are subject to Polish income tax at 
individual rates
STEPS TO REGISTER EACH COMPANY
  Execution of articles of association, which may be performed by an attorney. The 
following documents must be included:
 The business name and company’s registered office
 The purpose of the Company’s activities, as set forth in the Polish Classification of 
Activities
 If the company is established for a definite duration of a time, the duration of the 
company
The amount of share capital, at a minimum of PLN 50,000
 A provision as to whether a shareholder is allowed to hold more than one share
 The number of shares and nominal value subscribed for by each shareholder
 It is recommended that the articles of association include information detailing what 
would happen if there was an increase in share capital, changes to the board of 
directors, additional contributions, dividends, and/or actions that require shareholder 
approval.
 2. A Polish bank account must then be opened.

STEPS.....
 3. Contributions covering the entire company’s share capital should be paid to this 
new bank account.
 4. An application to register the company with the Polish Court Register is then 
made. The following must be included:
 Motion for the REGON statistical number issued by the Central Statistics Office
 The application for the company’s registration with the Social Insurance Institution, 
agreeing to make the required payments, and
 The application containing the NIP tax number and relevant taxation offices.
 5. The company’s management board is appointed.
 6. The company is entered into the commercial register.
 All of the above documents must be submitted in Polish, and therefore, if the 
applicant is not a Polish language native a registered translator must be appointed to 
translate the documents into Polish. If the signatories to the deed do not speak 
Polish, their signing must be in the presence of a sworn translator.
HOW MUCH TIME ?
 A company is able to operate as a 
“company in organisation” for up to six 
months before filing for registration and 
can make valid contracts. However, its 
activities can theoretically be impeded 
until it becomes a proper company
HOW MUCH TIME DOES IT TAKES
LIMITED LIABILITY COMPANY – 4 Months
JOINT STOCK COMPANY – 1-2 Months

THANK YOU !!