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    Introduction

    Poland is a country where it is relatively easy to set up your business or start operating in an economic sector while being a citizen of another country. Polish legislation is increasingly opening to foreign cooperation in the field of economics, thanks to which many procedures are subject to the greatest possible simplification – in the extent that it is allowed by legal norms, both Polish and of other countries with which cooperation is undertaken.

    Business context

    Why is it worth investing in the Polish market? Statistics do not lie – many international and local rankings place Poland in high positions when it comes to opportunities for economic development. It is also worth mentioning that year-to-year the number of foreign investors in Poland gradually increases.

    Poland is a country located in the center of Europe, which is an extremely attractive factor when it comes to import and export opportunities. It is also a country that, in recent years, has set itself the goal of development on many economic levels. Great emphasis is placed on the reconstruction of the country’s infrastructure. The rapid development can also be seen in the production sector, such as agriculture.

    Poland also focuses on modernizing procedures at various levels. It is one of the first countries to introduce express payments with the system, which connects to banks working in Poland, and during the Covid-19 pandemic Poland completely transformed the medical sector with the introduction of electronic referrals and prescriptions.

    Human resources are a crucial element of the Polish market – the high quality of education at Polish universities (especially in the science sector) contributes to the creation of qualified staff. According to statistics, Polish employees are also distinguished by a prominent level of loyalty and efficiency.

    All the above shows that Poland is a country focused on development and adapting to dynamic market changes.

    Legal context

    The primary and essential issue when establishing a business in Poland is the choice of its legal form. This matter should be approached very carefully, as being an Indian citizen limits the choice to just a few of them: a limited partnership, a limited joint-stock partnership, a limited liability company, a simple joint-stock partnership, or a joint-stock partnership. It is also possible to join and acquire shares in the above-mentioned forms of companies or establish a branch of a foreign entrepreneur in Poland, but only if ratified international agreements signed with Poland do not exclude such possibility.

    Within these legal forms, the first thing the entity will need is a temporary residence and work permit and a Polish visa. Information on this subject is explained in detail on the Polish government website, which facilitates the entire process.

    However, there is also a possibility of establishing a business activity in any legal form, under the same rules that apply to polish citizens, but only if an entity holds one of the legally regulated residence titles which entitle them to do so. The complete list of these titles can also be found on the Polish government website.

    After choosing a legal form, it is worth thinking about finding a Polish attorney and accountant – different forms of business activities require different establishment procedures and financial issues are regulated in diverse ways.

    Registration of a company is made through one of two main registers: National Court Register (KRS) or CEIDG register. A legal person is also subject to registration in the REGON register. Some of the legal forms allow an entity to register the company through the S24 website while some require personal appearance in Poland and registration of the company with the notarial deed.

    Another important matter is minimum amount of share capital – for most legal forms it is not required but there are several such for which the share capital is a necessary condition for registration. For this purpose, as well as for the subsequent management of the company’s finances and taxes in Poland, a Polish accountant, who is more familiar with current local regulations, may be useful and essential.

    Summary

    In conclusion, on the map of Europe, Poland is becoming an attractive location when it comes to establishing a business.

    Polish legislation ensures that opportunities in this sector for foreigners  become as accessible and simple as possible. The choice of legal form, as well as the process of establishing a business itself, allows a lot of freedom, for example through the possibility of conducting certain procedures remotely.

    Article written by

    Helena Olejnik
    Lawyer
    Justyna Matuszak-Leśny
    Attorney at law
    Partner
    e|s|b Justyna Matuszak-Leśny, Kancelaria Radcy Prawnego

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