Poland is one of the largest economies in the European Union and offers foreign companies access not only to a substantial domestic market, but also to the EU Single Market. For an international business, however, entering Poland involves more than choosing a location and registering a company. The ...

Executive Summary Excise tax in Poland is an indirect tax imposed on selected categories of goods, including alcohol, tobacco products, energy products, electricity, passenger cars and a growing range of nicotine and vaping products. Businesses producing, importing, acquiring or distributing excise ...

Thinking of buying a ready-made (shelf) company in Poland? Discover the 2026 acquisition process, costs, hidden risks, and VAT-active vs. dormant options. Foreign investors entering the Polish market are often offered a shelf company in Poland as the fastest way to start doing business. A ready-made...

A Polish joint-stock company, or spółka akcyjna (S.A.), is a capital company with legal personality whose share capital is divided into shares. It is designed for structures that need stronger corporate governance, access to a wider investor base or the possibility of entering the capital market. ...

Executive Summary Poland applies the EU Union Customs Code and the EU Common Customs Tariff, supplemented by Polish customs and tax rules. For most businesses importing into Poland in 2026, the most important questions are the correct CN/TARIC classification, customs value and origin, the method of ...

Poland’s family foundation (fundacja rodzinna) has been available for just over three years, and it has already become the default succession vehicle for Polish family businesses — with almost 3,000 foundations registered. It is also increasingly relevant for foreign entrepreneurs who hold P...

Executive Summary Hiring employees in Poland requires compliant contracts, proper onboarding and ongoing payroll, tax and social security administration. This guide outlines contract types, employer obligations and costs, highlighting key risks for foreign businesses, including worker misclassificat...

Executive Summary A representative office (przedstawicielstwo) is the lightest formal presence a foreign company can establish in Poland. Its activity must be limited to advertising and promoting the foreign entrepreneur: it cannot sell, issue commercial invoices, accept orders or conclude contracts...

Executive Summary To employ someone in Poland, a company must identify the correct employing model, conclude or confirm a written employment contract before work starts, complete medical and health-and-safety onboarding, register the employee with ZUS within seven days, and operate monthly payroll i...

Executive Summary An advance pricing arrangement in Poland is a formal decision issued by the Head of the National Revenue Administration confirming the transfer-pricing method, its application and the critical assumptions for a specified controlled transaction. It gives the taxpayer prospective cer...