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The company I am going to trade with is asking me if my company (GB) is going to have a permanent establishment in Poland. Can you explain in detail this term?

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Permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partially carried on.

The term permanent establishment includes especially:

  • a place of management,
  • a branch,
  • an office,
  • a factory,
  • a workshop.


An Avoidance of Double Taxation Agreement – the convention signed between Great Britain and Poland in 2006 specified this term.