Types of companies in Poland (home)

Types of companies in Poland

Below you will find a bit more details about incorporating a company in Poland and specific information about each type of available forms.

the company may have objectives freely chosen when opening a limited company in Poland – as long as they are allowed by law;
the company may be established by an individual or another company, with the reservation that another single member company may not be a sole shareholder;
there are no limitations as to the residency or nationality of the shareholders (foreigners open company in Poland);
minimum share capital proscribed by law is PLN 5.000;
it is a legal entity with legal personality;
the company is liable for its debts and obligations;
shareholders liability is limited to the value of shares contributed;
company is subject to CIT – corporate income tax;
possible to open a limited liability company in Poland online or via a notarial deed (standard procedure);
represented by management board;
cost to open a company in Poland can be established upfront – contact us.

spółka z o.o. is subject to 9% or 19% corporate income tax;
capital gains are taxed at 19% rate;
dividend payments generally are subject to 19% income tax, although exemptions may apply;
Poland is a party to many double taxation avoidance treaties, according to which dividends paid from Poland may be effectively tax-free in Poland or taxed at a lower rate.

usually used for larger business;
may be incorporated by one or more persons, but as per the LLC may not be incorporated by a single member company;
minimum share capital PLN 100.000;
it is a legal entity with legal personality;
shareholders liability limited up to the value of shares held;
shareholders – no limitations as to the residency and nationality when foreigner opens business in Poland
company is subject to CIT – corporate income tax;
represented by management board;
obligatory supervisory board;
open company in Poland cost for a joint stock company find here.

spółka akcyjna is subject to 9% or 19% corporate income tax;
capital gains are taxed at 19% rate;
dividend payments generally are subject to 19% income tax, although exemptions may apply;
Poland is a party to many double taxation avoidance treaties, according to which dividends paid from Poland may be effectively tax-free in Poland or taxed at a lower rate.

bodies: general partner (komplementariusz) – natural or corporate, limited partner (komandytariusz) – natural or corporate;
each general partner is liable to the creditors for the obligations of the partnership without limitation;
general partner represents the partnership;
limited partner – no limitations as to the residency and citizenship of the LP – foreigner opens business in Poland;
liability of the limited partner is limited to the sum declared in the partnership agreement – suma komandytowa;
the company has legal capacity;
the company does not have a legal personality;
no minimum share capital.

spółka komandytowa was tax transparent for the income tax purposes until 2020;
starting from 2021 spółka komandytowa is subject to 9% or 19% corporate income tax (CIT);
capital gains are taxed at 19% rate;
starting from 2021 profits paid from these companies are taxed with 19% income tax on the level of partners.

legal entity without legal personality;
used for small businesses in Poland;
no minimum share capital;
at least two founders;
common economic objective prescribed in the deed of partnership;
each partner is jointly liable for the debts and obligation of the partnership – unlimited liability .
represented by each partner;
foreign investors who wish to open a business in Poland in the form of a civil partnership shall remember that this form of running a business may be exercised only by persons entitled to act as sole traders on the territory of Poland.