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Forms of business organization

Send Print Download added: Małgorzata Kędzierska | 2016-06-09 12:47:50
poland, business, eu

Business in Poland can be organised in many ways.

Main categories of enterprises are:

  1. Individual enterprise managed by a private person
  2. Civil partnerships
  3. Partnerships
  4. Corporations

Not all of these form are fully available to foreign persons.

 

Companies and persons from EU and EFTA* member states have the same rights as Polish entrepreneurs, so they can choose from among all of these forms of organization. Foreign entities from other countries can form the following:

 

Foreign persons can form the following:

  • Limited partnership
  • Limited joint-stock partnership
  • Limited liability company
  • Joint-stock company

 

They also have the right to establish branch and/or representative offices.

 

Individual entreprise and civil partnership are the simplest forms of business activity - they do not require initial capital, registration fees are very small. At the same time, the responsibility of the owners/partners is not limited and personal. Each of the partners pays taxes according to the Personal Income Tax rates.

 

Partnerships (registered partnership, professional partnership, limited partnership and limited joint-stock partnership) are also simple in form and not requiring large capital investment. They are different from one another in the scope of responsibility of partners, and one of them - professional partnership - can be set up only by representatives of the so-called free professions**.

 

Corporations are recommended to entrepreneurs wishing to conduct a large-scale economic activity (more information on the costs of setting up of each of the companies - see Registration procedures and fees).

 

*Same rights apply to citizens of non-EU countries who have obtained a permit to settle on the territory of the Republic of Poland, a permit for tolerated stay, refugee status granted by the Republic of Poland, or have received a temporary asylum on the territory of Poland.

 

** free professions entitled to set up professional partnerships are: advocate, legal advisor, notary, pharmacist, physician, dentist, veterinary, nurse, accountant, architect, construction engineers, Chartered accountant, insurance broker, tax advisor, midwife, patent attorney, property valuers, sworn translator.

 

Source: PAIiIZ; the material prepared by the Chałas & Partners Legal Company, available in English at: http://www.paiz.gov.pl/polish_law