Types of organisations in Poland

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Types of organisation

	Name in local language	Registration in commercial register / legal entity	Minimum capital	Sole shareholder corporation
Limited liability company	Spółka z ograniczoną odpowiedzialnoscą	yes / yes	PLN 5,000 Nominal value of the share not lower than PLN 50	yes, except for shareholder being one-person limited liability company
Joint stock company	Spółka Akcyjna	yes / yes	PLN 100,000	yes, except for shareholder being one-person limited liability company
Simple joint-stock company	Prosta Spółka Akcyjna	yes/yes	PLN 1,00	yes, except for shareholder being one-person limited liability company
Cooperative (with limited liability)	Spółdzielnia	yes / yes	no	no / at least 10 members or 3 members if they are legal persons; for agricultural cooperative - at least 5 members
General partnership	Spółka jawna	yes / no	no	no
Limited partnership	Spółka komandytowa	yes / no	no	no
Partnership limited by shares	Spółka komandytowo – akcyjna	yes / no	PLN 50,000	no
Professional Partnership	Spółka partnerska	yes / no	no	no
Registered branch office	Oddział	yes / no	no	–
Permanent establishment	Zakład	no / no	no	–

	Capital tax / registration fees	Written form / notarization	Tax transparency	Registration with tax authorities	Statutory audit (revenues EUR 5 million or more; total assets EUR 2.5 million or more, 50 employees or more)
Limited liability company	0.5% TCLT / registration in commercial register	yes / yes	no	yes	if at least two of above conditions are met
Joint stock company	0.5% TCLT / registration in commercial register	yes / yes	no	yes	obligatory
Simple joint-stock company	no / registration in commercial register	yes / yes	no	yes	if at least two of above conditions are met
Cooperative (with limited liability)	no / registration in commercial register	yes / no	no	yes	if at least two of above conditions are met
General partnership	0.5% TCLT / registration in commercial register	yes / no	basically yes / non-transparency in certain circumstances	yes	if at least two of above conditions are met
Limited partnership	0.5% TCLT / registration in commercial register	yes / yes	no	yes	if at least two of above conditions are met
Partnership limited by shares	0.5% TCLT / registration in commercial register	yes / yes	no	yes	if at least two of above conditions are met
Professional Partnership	0.5% TCLT / registration in commercial register	yes / no	yes	yes	if at least two of above conditions are met
Registered branch office	no / registration in commercial register	–	–	yes	as part of audit of parent company
Permanent establishment	no / -	–	–	yes	as part of audit of parent company