Business ideas and forms of business organization in Poland

Business in Poland can be organised in many ways.

Business ideas and forms of business organization in Poland

Main categories of enterprises are:

  1. Individual enterprise managed by a private person
  2. Civil partnerships
  3. Partnerships
  4. Corporations

Not all of these form are fully available to foreign persons. 

Companies and persons from EU and EFTA* member states have the same rights as Polish entrepreneurs, so they can choose from among all of these forms of organization. Foreign entities from other countries can form the following: 

Foreign persons can form the following:

  • Limited partnership
  • Limited joint-stock partnership
  • Limited liability company
  • Joint-stock company 

They also have the right to establish branch and/or representative offices. 

Individual entreprise and civil partnership are the simplest forms of business activity - they do not require initial capital, registration fees are very small. At the same time, the responsibility of the owners/partners is not limited and personal. Each of the partners pays taxes according to the Personal Income Tax rates. 

Partnerships (registered partnership, professional partnership, limited partnership and limited joint-stock partnership) are also simple in form and not requiring large capital investment. They are different from one another in the scope of responsibility of partners, and one of them - professional partnership - can be set up only by representatives of the so-called free professions**. 

Corporations are recommended to entrepreneurs wishing to conduct a large-scale economic activity (more information on the costs of setting up of each of the companies - see Registration procedures and fees). 

*Same rights apply to citizens of non-EU countries who have obtained a permit to settle on the territory of the Republic of Poland, a permit for tolerated stay, refugee status granted by the Republic of Poland, or have received a temporary asylum on the territory of Poland.


** free professions entitled to set up professional partnerships are: advocate, legal advisor, notary, pharmacist, physician, dentist, veterinary, nurse, accountant, architect, construction engineers, Chartered accountant, insurance broker, tax advisor, midwife, patent attorney, property valuers, sworn translator.


Source: PAIiIZ, available in English at: