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Wenn Sie wirtschaftliche Tätigkeit in Polen aufnehmen möchten, müssen Sie viele Entscheidungen treffen, die erhebliche rechtliche, steuerliche oder finanzielle Folgen haben. Zunächst ist zu überlegen, welche Form (Rechtsform) des Unternehmens dem Umfang und der Art des geplanten Vorhabens, den Prognosen über seine Entwicklung und den Erwartungen der Interessengruppen angemessen ist.
Die langjährige Erfahrung des RSM Poland Teams in diesem Bereich ermöglicht eine umfassende und effektive Unterstützung der Unternehmer von Beginn ihrer Geschäftstätigkeit in Polen an. Unser Team berät die Mandanten bei den notwendigen rechtlichen Fragen (z.B. erstellt den Gesellschaftsvertrag), organisiert die Abwicklung aller Formalitäten zur Unternehmensgründung (z. B. vereinbart den Termin beim Notar und beteiligt sich daran im Namen des Mandanten) und lässt die Gesellschaft in das Landesgerichtsregister eintragen. Die meisten Formalitäten können aus der Ferne erledigt werden, und die Aufnahme der wirtschaftlichen Tätigkeit ist mit unserer Unterstützung ohne Ankunft des Mandanten in Polen möglich. Um Unternehmern die Geschäftstätigkeit in Polen zu erleichtern, umfasst unsere Unterstützung bei der Tätigkeitsaufnahme eine Reihe umfassender Dienstleistungen.
Gründung und Eintragung einer Handelsgesellschaft in Polen
Wir werden jede Handelsgesellschaft mit Sitz an einem beliebigen Ort in Polen gründen und in das Landesgerichtsregister eintragen lassen.
Verkauf der in Polen eingetragenen Vorratsgesellschaften (shelf companies) an Unternehmen, die eine schelle Aufnahme der wirtschaftlichen Tätigkeit planen
Wie bieten zum Verkauf auf Vorrat gegründete, in Polen eingetragene Gesellschaften mit beschränkter Haftung. Unsere Vorratsgesellschaften haben eine klare Tätigkeitsgeschichte und ordnungsgemäß geführte Handelsbücher. Solche Gesellschaften haben auch bereits eine Nummer im Landesgerichtsregister (KRS-Nummer) sowie eine Steuernummer (NIP) und können verwendet werden, um eine wirtschaftliche Tätigkeit in Polen ausüben, ohne alle Formalitäten im Zusammenhang mit der Gründung einer neuen Gesellschaft durchlaufen zu müssen, was für einen Unternehmer, der Zeit sparen möchte, von besonderer Bedeutung ist.
Gründung und Eintragung von Zweigniederlassungen ausländischer Gesellschaften in Polen
Wir werden jede Zweigniederlassung einer ausländischen Gesellschaft mit Sitz an einem beliebigen Ort in Polen gründen und eintragen lassen. Diese Lösung kann sich als besonders nützlich für Mandanten erweisen, die planen, in Polen in kleinerem Umfang tätig zu sein oder die Formalitäten und den Zeitaufwand für die Gründung einer neuen Gesellschaft in Polen bzw. für den Erwerb einer Vorratsgesellschaft reduzieren möchten.
Wie erleichtern die Berater von RSM Poland die Aufnahme der wirtschaftlichen Tätigkeit in Polen?
Wir sind uns der Tatsache bewusst, dass die Gründung eines Unternehmens in Polen nicht einfach ist. Daher können Sie bei der Auswahl von Leistungen der RSM Poland verschiedene Formen der Unterstützung in Anspruch nehmen, d.h.:
- Betreuung in Fremdsprachen;
- Umfassende Unterstützung in den folgenden Monaten der Unternehmensführung durch Steuerberatung, Outsourcing der Buchhaltung sowie HR&Payroll-Outsourcing;
- Zusätzliche Unterstützung bei der Unternehmensführung durch ein Team von Anwälten der RSM Poland, u.a. im Bereich der Corporate Governance.
Suchen Sie nach einem zuverlässigen Geschäftspartner, der Ihre Bedürfnisse gut versteht? Wenn Sie wirtschaftliche Tätigkeit in Polen reibungslos aufnehmen möchten, nehmen Sie die Kenntnisse und die Erfahrung der Experten von RSM Poland in Anspruch.
Establishing and registering a business in Poland as a foreigner: incorporating a commercial company
Our company formation consultants will advise you on establishing and registering in the National Court Register any commercial company having its registered office anywhere in Poland.
The costs of setting up a company differs depending in particular on the type of the company and its share capital or, for partnerships, the amount of contribution brought.
If we refer to setting up the limited liability company (which is the most common and recommended form for entering the Polish market), the most relevant costs are:
- Remuneration for the notarial activity for the preparation of the company’s articles of association – which depends on the amount of the share capital,
- Tax on civil law transactions – 0,5% of the amount of the share capital of the company, reduced by the amount of VAT for the notarial activity and costs of company’s registration indicated in point 4. below,
- Cost(s) of the extract(s) of a notarial deed including the company’s articles of association – approximately PLN 60 for one extract,
- Court fee for registering the company in the National Court Register (KRS) and mandatory announcement in the Court and Economic Gazette – PLN 600.
To provide a more accurate estimation, if the share capital of the company being set up in Poland is PLN 5,000, which is the minimal amount required, the abovementioned costs shall amount in total to approximately PLN 900-1,000.
Additionally, if the Polish company is to be formed and registered by the plenipotentiary, the abovementioned costs shall be increased by the stamp duty for granting the power of attorney for the company’s registration (PLN 17) and costs related to granting the power of attorney to conclude the articles of association of the company – that power of attorney shall be granted in the form of a notarial deed or other form equivalent in each country.
However, it is significant to emphasise that if the abovementioned costs of setting up a business seem to be too excessive and/or you are looking for a more simplified solution, at least for entering the Polish market, it is possible to set up a company online, through the dedicated platform called S24.
In such a case the notarial activity is not required and the registration fee is lowered, which reduces the total costs significantly – at this point however, you should be also aware that for those purposes the founders of the Polish Company are required to use a relevant electronic signature.
If a foreigner who wants to open a business in Poland is a private individual, then, for the purposes of the setting up a company, they only need a relevant identity document (passport or identity card). On the other hand, if the company is to be set up by another company, it is required to present the relevant excerpt from the foreign companies register, potentially accompanied by other foreign corporate documents proving authorisation of the person forming the company in Poland or granting power of attorney for that action.
Then, for the purposes of registering the company in the Polish register called the National Court Register, it is required to submit the relevant application online together with attachments referring to each type of company pursuant to the provisions of the Polish Commercial Companies Code and the National Court Register Act. Those documents, for the limited liability company being set up by a notarial deed, are:
- articles of association,
- list of shareholders,
- declaration of the Management Board regarding the share capital coverage (bringing relevant contributions by the shareholders),
- declaration of each representative of the company regarding his/her consent for being appointed, including information regarding the address for deliveries,
- list of all persons authorised to appoint the Management Board of the company.
Sprechen Sie uns an!
Füllen Sie das Formular aus und einer unserer Experten wird sich in Kürze mit Ihnen in Verbindung setzen.
Frequently asked questions related to company formation in Poland
What is the minimum share capital in Poland?
The minimum share capital amount of a limited liability company, which is a common type of business in Poland, is PLN 5,000.
What is a limited liability company (LLC) called in Poland?
The Polish name for a limited liability company (LLC) is spółka z ograniczoną odpowiedzialnością – abbreviated to “sp. z o.o.”.
What are the steps necessary to incorporate an LLC in Poland?
Basically, in order to incorporate a limited liability company in Poland, it is necessary to:
- create articles of association,
- make contributions by the shareholders to pay up the share capital,
- establish a management board, supervisory board or audit committee (optional),
- enter the company into the National Court Register.
Can a foreigner be a Polish branch representative?
Yes. A foreigner can be the person representing a foreign entrepreneur in Poland.
Does the company need to have an office in Poland?
Yes, the company is required to have its office in the territory of Poland. While registering with the National Court Register, the company has to provide information regarding its registered office (city) and exact address.
For these purposes, the company does not have to acquire a real estate but should hold a relevant title authorising it to use the premises indicated as its address (e.g. a lease agreement) – presenting the title might be required especially by tax authorities for the purposes of VAT registration.
What are the requirements for opening a bank account in Poland?
Each company opening a bank account in Poland should fulfil relevant requirements included in the procedure set by a particular bank. Regardless of some potential differences resulting from each bank’s policy, these procedures should comply with AML regulations imposing an obligation on the bank to verify the Ultimate Beneficial Owner of the company, being a natural person (or natural persons) exercising control (directly or indirectly) over the company.
Usually, the Ultimate Beneficial Owner (“UBO”) stands for persons on top of the capital group (owners of the main company). Therefore, if a Polish company is being formed or acquired by a foreign entity, in order to open a bank account in Poland there is usually a requirement to provide documents including information regarding the owners of other affiliated entities in the capital group in order to determine the UBO.
Do you need special permits and licences in Poland?
In general, there are no special permits or licences required for setting up a company in Poland – this applies in particular to persons and entities from the European Economic Area who can operate under practically any legal form permissible in Poland. On the other hand however, the company might be required to obtain a special permit or licence in order to start operating in certain industries or providing specific services.
The type of permit and requirements for its receipt depend on the industry or type of services which are to be provided. Additionally, provision of some crucial services might be prohibited for entities with foreign capital, i.e. due to the matters of defence or public safety. Eventually, it is however vital to emphasise that, from the legal perspective, it is possible for a company to change the subject of its business activity practically at any time and operate in an industry other than initially assumed if obtaining a licence or permit is impossible or unprofitable for any reason or if the change results from a business decision determined by other factors.
How soon can you start a new business in Poland?
This always depends on various factors, such as, i.e., the industry in which the company is to operate, potential need for receiving special permits, necessity to conduct recruitment processes but also the pace of the company’s registration process with relevant registers and offices.
From the legal perspective, it is however worth noticing that Polish capital companies, which include a limited liability company being most popular and recommended form of conducting business in Poland, can start their activity (to some extent) upon formation (conclusion of a special agreement called the articles of association) without the need for registration. Therefore, in order to streamline the process, it might be possible to form a company on a rather short notice and then carry out some initial administrative actions (hiring staff, negotiating and concluding relevant contracts) simultaneously, while arranging issues related to the company’s registration.
What are a Trusted Profile and qualified electronic signature – do I need them?
Trusted profile (Polish: profil zaufany) is a free of charge platform (means of electronic communication) dedicated for Polish citizens and other persons having Polish personal identification number (PESEL). The platform enables an individual to handle remotely a wide range of administrative issues (on his/her own or on behalf of a company). Moreover, trusted profile enables also to sign documents electronically and the signature provided through the platform is recognisable as valid in various proceedings, including those related to the company’s registration.
Qualified electronic signature is a type of e-signature generally considered as equal to the wet-ink signature and therefore can be used as its replacement each time when legal provisions require the maintenance of a written form. This signature might be obtained by any person – it is accessible also to foreign citizens, however, oppositely to the trusted profile, obtaining this signature is payable.
Having one of the abovementioned signatures (trusted profile signature and qualified electronic signature) is practically required from the members of the management board (directors) of the Polish company – without any of those signatures it is not possible to sign the company’s annual financial statements or submit an application to the Central Register of Beneficial Owners, and these responsibilities cannot be transferred to any other person (the plenipotentiary cannot replace the statutory representatives of the company in conducting these actions).
What is an NIP number?
NIP – an acronym for the Polish term “Numer Identyfikacji Podatkowej”, which can be translated as “Tax Identification Number” (TIN) – is a Polish tax identifier consisting of 10 numbers, which must be used by any persons (natural persons, companies or other entities) conducting business activity, that are taxpayers, tax remitters, payers of social and health insurance contributions, and persons pursuing non-registered activity.
Since obtaining an NIP number (Polish TIN) is required for fulfilling tax liabilities and non-tax duties imposed by the tax or customs administration, it’s an important step when establishing and registering a business in Poland. At this point it is vital to emphasize that for any company running business activity said number is being granted automatically after the registration in the National Court Register, nevertheless the abovementioned does not release the company from an obligation to submit relevant supplementary application to the tax authorities, as well as to apply in a separate proceedings in order to be registered as VAT taxpayer in Poland.
What is a KRS number?
KRS number is a specific, individual number being granted upon registration of a particular entity in the official company register of Poland known as the National Court Register – NCR (Polish: “Krajowy Rejestr Sądowy”).
Applying for entry in this publicly available electronic database is obligatory for most organisations and all the companies doing business in Poland (i.e. general partnerships, limited liability partnerships, limited partnerships, limited joint-stock partnerships, limited liability companies, joint-stock companies, and simple joint-stock companies) and having its registered office here.
Due to the public availability of the NCR indicating only KRS number while searching through said register is sufficient to acquire basic information about each company online - that action is currently free of charge, which is rather unusual comparing to other (foreign) commercial registers.
For these reasons each company is required to provide information regarding its KRS number in its letters and commercial orders.
What are the taxes for companies in Poland?
The Polish tax system includes the corporate income tax (CIT), personal income tax (PIT), "Tax on goods and services" (Value-Added Tax, VAT), excise tax, tax on civil law transactions, local taxes and levies (such as real estate tax), and taxes applicable to specific businesses (e.g. tax on mineral extraction, tax on certain financial institutions).
What is the corporate income tax in Poland?
The Polish corporate income tax rate is 19%. However, in some cases, the "small taxpayers" and taxpayers starting their business activities may benefit from the reduced 9% tax rate. Poland also offers several tax incentives and reliefs, such as IP Box, R&D tax relief or expansion tax relief.
Taxable entities having their registered office or management in Poland are taxed with respect to all their profits broken down by two sources (capital gains and other income). Taxable entities without an established registered office or management in the territory of Poland are only subject to taxation on profits earned in Poland.
Entities subject to corporate income tax in Poland include: commercial companies; groups of companies recognised for tax purposes; and organisational units not having legal personality, with the exception of commercial partnerships. Limited joint-stock partnerships are also taxable persons in respect of corporate taxation.