Forms of doing business in Poland

Business activities are: production, construction, and trading activities, provision of services, prospecting for, recognition and extraction of minerals from deposits, as well as professional activity, carried on in an organized and continuing manner by an entrepreneur in order to gain profit.

Business activity may be carried out by a sole entrepreneur or by a civil – law partnership (spółka cywilna), or by commercial partnerships or companies such as:  a registered partnership (spółka jawna),  a professional partnership (spółka partnerska),  a limited partnership  (spółka komandytowa),  a limited joint – stock partnership (spółka komandytowo-akcyjna),  a limited liability company (spółka z ograniczoną odpowiedzialnością) or  a joint stock company (spółka akcyjna).

Business activities  may be carried on after having been recorded in  the Register of Economic Activity or in  the register of entrepreneurs held by the National Court Register. Undertaking and carrying of economic activity may additionally require an entrepreneur  to obtain a concession or an entry into a register of activity.

The following foreign persons may undertake and carry on business activities in Poland under the same principles as Polish citizens:

1. foreign persons of the European Union member states, foreign persons of the states of the European Economic Area not being  the European Union members, foreign persons of the states not being parties to the treaty on the European Economic Area, that may benefit from  free enterprise under the treaties concluded by such states with the   European Community and its member states,
2. foreign persons and citizens of the states other than specified above who:
   1. hold a permit  to settle,
   2. hold a permit of a  long-term resident of the European Communities,
   3. hold a definite-time residence permit granted in relation with the circumstance referred to in Article 53 (1) (7), (13), (14) or (16) of the Act of 13 June 2003 on foreigners,
   4. have a consent to a tolerated stay,
   5. hold a status of a refugee,
   6. benefit from a temporary protection in the Republic of Poland,
   7. are family members within the meaning of Article 2 (4) of the Act of 14 July 2006 on entry into, stay in, and departure from the territory of the Republic of Poland, of citizens of the European Union member states and their family members joining or staying with the citizens of such states.

All other foreign persons may undertake and carry on business activities in Poland exclusively in the form of a limited partnership (spółka komandytowa), limited joint-stock partnership (spółka komandytowo-akcyjna), limited liability company (spółka z ograniczoną odpowiedzialnością) and joint-stock company (spółka akcyjna), unless provided for otherwise in international treaties.

In order to carry on business activities in Poland, foreign entrepreneurs may also establish their branch offices or agencies. Foreign entrepreneurs of the European Union member states, of the states of the European Economic Area not being  the European Union members,  and of the states not being parties to the treaty on the European Economic Area, who may benefit from  free enterprise under the treaties concluded by such states with the European Community and its member states, may establish their branches or agencies in Poland with no restraint. Other foreign entrepreneurs may establish their agencies in Poland with no restraint whereas their branch offices only on reciprocity  principle, unless international treaties ratified provide otherwise.