Last reviewed 13 Mar 2023
| 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 | ||
Exchange rate: EUR 1 = PLN 4.5 (EUR amounts rounded)
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
