A Comprehensive Guide to Company Types in Poland
Serdar Goler
2/8/2025
Types of Companies in Poland
Polish law offers several legal forms for conducting business. Below are the key types, along with their main features:
1. Sole Proprietorship (Jednoosobowa Działalność Gospodarcza)
Who is it for?
Individuals starting small businesses.
Key Features:
Simple registration process.
Low setup and operational costs.
Owner has full control but also full liability.
Taxed as personal income (PIT).
Ideal For: Freelancers, consultants, and small-scale entrepreneurs.
2. Civil Law Partnership (Spółka Cywilna)
Who is it for?
Small businesses run by at least two individuals or entities.
Key Features:
Partners are jointly liable for the company’s obligations.
Profits are taxed as personal income of the partners.
Simple and inexpensive to establish.
Ideal For: Partnerships looking to collaborate on small projects.
3. Limited Liability Company (Spółka z o.o.)
Who is it for?
Small to medium-sized businesses, startups, and foreign investors.
Key Features:
Separate legal entity.
Limited liability for shareholders.
Minimum share capital: 5,000 PLN.
Subject to corporate income tax (CIT).
Ideal For: Companies seeking to limit personal liability and attract investment.
4. Joint-Stock Company (Spółka Akcyjna)
Who is it for?
Large businesses planning to go public or attract significant investment.
Key Features:
Separate legal entity.
Limited liability for shareholders.
Minimum share capital: 100,000 PLN.
Complex governance structure with a board of directors.
Subject to CIT.
Ideal For: Corporations planning stock market listings or large-scale operations.
5. Limited Partnership (Spółka Komandytowa)
Who is it for?
Businesses seeking flexible capital structures.
Key Features:
Two types of partners: general partners (full liability) and limited partners (limited liability).
Tax advantages compared to some other forms.
Ideal For: Entrepreneurs seeking investment without giving up full control.
6. Branch Office or Representative Office
Who is it for?
Foreign companies looking to expand operations into Poland.
Key Features:
Branch offices can conduct business activities.
Representative offices can only promote the parent company.
Ideal For: International companies testing the Polish market.
How to Register a Company in Poland
The registration process involves several steps, including choosing the business type, preparing the necessary documentation, and registering with the National Court Register (KRS). You’ll also need a Polish address, a tax identification number (NIP), and a REGON number for statistical purposes.
While the process is straightforward for some forms, like sole proprietorships, it can get complex for entities like limited liability companies and joint-stock companies due to stricter documentation and compliance requirements.
Why Choose Horizon Poland?
At Horizon Poland, we understand that navigating the legal and bureaucratic requirements of setting up a company in a foreign country can be daunting. That’s why we offer comprehensive company setup services tailored to your needs. Here’s how we can help:
Expert Guidance: Our team of specialists will help you choose the best company type for your business goals.
End-to-End Support: From preparing documents to registering your company with the authorities, we handle it all.
Transparent Process: We ensure full transparency and compliance with Polish regulations.
Time-Saving Solutions: Focus on your business while we handle the paperwork.
Ready to Start Your Business in Poland?
Whether you’re ready to dive into the process or need expert advice, Horizon Poland is here to support you every step of the way. Explore our free resources on company registration, or contact us today to get personalized assistance tailored to your needs. Let’s turn your business idea into reality in Poland’s thriving market.
Contact us today for a free consultation!
Disclaimer: This blog post is intended for informational purposes only and does not constitute legal or financial advice.