Doing business in Poland.

Market overview.

• EU member
  Full access to the single market and EU funds.
• Population
  ~38 million people, sixth-largest EU economy.
• Growth
  Among the fastest-growing economies in Europe.
• Talent
  Skilled, multilingual workforce concentrated in major hubs.

How to set up.

• Sp. z o.o.
  Limited liability company. Most common vehicle for foreign investors.
• S.A.
  Joint-stock company. Used for larger structures and capital markets.
• Branch / Rep. office
  Branches operate commercially; representative offices do not.
• Holding structures
  Polish holding regime (PSH) for qualifying groups.

Taxation in brief.

• CIT
  19% standard, 9% for small taxpayers. CIT estoński (Estonian-style) optional.
• VAT
  23% standard rate, with reduced rates of 8%, 5% and 0%.
• WHT
  Standard withholding on dividends, interest and royalties; treaty relief and pay-and-refund regime.
• Transfer pricing
  OECD-aligned regime, local file and master file thresholds.

Hiring in Poland.

• Employment
  Polish Labour Code, written contracts, mandatory ZUS social security.
• B2B
  Common contracting model for senior professionals.
• Foreign hires
  Work permits and EU Blue Card for non-EU specialists.
• Payroll
  Monthly cycle; PIT brackets at 12% and 32%.