15.03.2023 Company law

Obligations of companies in Poland


Entrepreneurs operating in Poland or being members of the bodies of Polish companies or partnerships must meet a number of obligations, failure to comply with which may result in severe sanctions. An additional difficulty are ever-changing regulations. How to act in accordance with the current legal regulations and minimize risks?

We encourage you to download the guide, in which you will find a compilation of the most important obligations for entrepreneurs operating in the form of commercial companies or partnerships in Poland.

From the guide you will learn:

What are the types of companies and partnerships in Poland?

How to register a company/partnership in Poland and what are the costs?

Who is the beneficial owner and how to report it to the CRBO?

What does the the AML policy obliges entities to do?

What should employee documentation consist of?

Whom and how to register in ZUS?

What regulations must the employer introduce?

Which areas should be taken into account when creating the organization policy?

What are the entrepreneurs’ tax obligations?

Obligations of companies in Poland:

Who is the guide for?

The guide on the obligations of companies and partnerships in Poland is intended both for persons starting business in Poland, as well as companies already operating on the Polish market. In particular, we address it to:

Entrepreneurs starting their business in Poland in the form of commercial law company/partnership

Foreign entities planning or starting operations on the Polish market

Partners of commercial law partnerships in Poland

Shareholders of commercial law companies in Poland

Members of the management boards in Poland

Doing business in Poland

Nearly 5 million business entities are registered in Poland, including over 630,000 commercial companies and 292,000 civil law partnerships.

Business activity in Poland can be conducted not only by Polish citizens, but also by foreigners. Foreign nationals enjoy the freedom of establishment on the basis of international agreements concluded with the European Community. If the countries from which foreigners come are parties to these agreements, these persons undertake and conduct business activity on the territory of the Republic of Poland on the same terms as Polish citizens.  Also foreigners who have, for example, a settlement permit or a refugee status can set up business in Poland.

Conducting business activity in Poland by foreigners:

  • Citizens of the Member States of the European Union and the European Economic Area – may conduct business in Poland on the same terms as Polish citizens.
  • Citizens of countries outside the European Union and outside the European Economic Area – may conduct business in Poland on the same terms as Polish citizens, if they have:
    • permanent residence permit,
    • long-term resident permit of the European Union,
    • temporary residence permit (for students).

Entrepreneurs within the meaning of Polish law are natural persons, legal persons or organizational units that are not legal persons, who conduct business or professional activity on their own behalf. In Poland, entrepreneurs are subject to the obligation to register in the Central Register and Information on Economic Activity (CEIDG) or in the business register of the National Court Register (KRS).

In order to set up a business in Poland, a number of conditions must be met which we discuss in the guide.

How to register a company in Poland?

From the TGC Corporate Lawyers guide you will learn how to set up a commercial law company /partnership in Poland step by step. We comprehensively discuss the obligations of the entities registered in Poland, as well as HR and tax issues. We also suggest how to keep employee documentation and what policy is worth implementing in the organization.

Commercial law companies in Poland

Companies regulated by the Commercial Companies and Partnerships Code:

Partnerships in Poland:

  • general partnership
  • professional partnership
  • limited partnership
  • limited joint-stock partnership

Companies in Poland:

  • limited liability company (sp. z o.o.)
  • joint-stock company (SA)
  • simple joint-stock company (PSA)

Company law in Poland – get to know our offer  


Beata Ordowska General Partner, Advocate
TGC Corporate Lawyers
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