Click on each topic for more information



Local business incentives - Legal forms of companies - Registration and licensing procedures - Legal framework - Foreign exchange control - Regulations concerning equity investment - FDI inflows - Expertise of the political risk

Local business incentives

Poland does not have funds at its disposal in order to help foreign investors. In Poland, aids are only tax exemptions. Indeed, in case of investments in special economic zones, investors can benefit from tax reductions. Furthermore, in case of job creation in high unemployment rates areas, companies can benefit from tax allowances. As part of the European pluriannual programme: PHARE, investors can benefit from a medium-term assistance. Small and medium-sized companies, willing to set up in Poland can benefit from the JOP programme to obtain supports in order to create a joint-venture. For further information, investors should contact the Permanent Representation of France with EU "Cellule Entreprise" in Brussels.
The Polish Agency for Foreign Investment also provides additional information.


Legal forms of companies

Form Number of partners/shareholders Minimum and/or maximum capital Liability Registration fee Release of financial documents
The Spolka Ackjna (SA) is a Public Limited Company Minimum 3 PLZ 100,000, 25% released at registration. (Minimal nominal value: PLZ 1) Liability is limited to the amount contributed. They consist in stamps, notary fees and a fixed duty of PLZ 800. Public Limited Companies must publish the accounts in Monitor "Polski B".
The Spolka Zoograniczona odpowiedzialnoscia (ZOO) is similar to a Private Limited Company. Minimum 1 PLZ 4,000 (minimal nominal value: PLZ 50). Liability is limited to the amount contributed. They consist in stamps, notary fees and a fixed duty of PLZ 800. No

Registration and licensing procedures
Status must be drawn up in a notarized deed. The competent body is the Commercial Court where the company is located. The Law-Clerk's Office of the Court deals with the registration's notification. Then, a request must be sent to the Central Office of Statistics to obtain an identification number.

Foreign exchange control
As for exchange regulations, free conversion of currencies is carried out as well as the right to transfer profits and capital, with no authorization from the National Bank and with no time limit during which the latter must remain within the territory.

Regulations concerning equity investment
A majority holding interest in the capital of a local company is legal in Poland, but with a preliminary authorization.  

Foreign Direct Investment inflows in Poland

FDI inflows 2003 2004 2005 World rank (*)
FDI inflows (USD million) 4 589 12 873 7 724 57/141
Source : UNCTAD - World Investment Report
Note : (*) World Rank = UNCTAD Inward FDI Performance Index. It is a measure of the extend to which a host country receives inward FDI relative to its economic size. It is calculated as a ratio of the country's share in global FDI inflows to its share in global GDP.


Last modified in 2006 - ongoing update
Export Entreprises©, All rights reserved