Central Europe

Location

Polish Złoty (PLN)

Currency

Civil law, aligned with EU regulations

Legal System

Sp. z o.o. (Limited Liability Company)

The most common choice of Business Structure

Tax System

  • Corporate tax rate is 9% for small taxpayers and 19% for larger companies.
  • No withholding taxes on dividends, interest, or royalties for EU companies.

Legal Framework

  • Based on Civil Law; governed by the Commercial Companies Code.
  • Sp. z o.o. (Private Limited Company) is a popular structure requiring a minimum capital of PLN 5,000.
  • Corporate Structures: Sp. z o.o. (Private Limited Company), SA (Public Limited Company).

Advantages

  • Access to European markets through EU membership.
  • Stable economy with favorable business environment.
  • Strategic location connecting Western and Eastern Europe.

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