Polish company (sp. z o.o.) — a guide for Danish businesses

Poland is one of the EU's fastest-growing economies and a popular location for manufacturing, warehousing and IT development.

sp. z o.o. at a glance

• Minimum share capital: PLN 5,000.
• Can be incorporated online through the S24 system or through a notary.
• Registration with the KRS (commercial register) and the tax authority.
• Corporate income tax of 19%, with 9% for small taxpayers below a certain turnover threshold.

The Estonian tax model in Poland

Poland has introduced an "Estonian CIT" scheme, under which tax is only paid when profits are distributed. This can be attractive to businesses that reinvest their profits.

What should you be aware of?

• Bookkeeping and reporting requirements are detailed (JPK files).
• Polish must be used when dealing with the authorities.
• Hiring local employees is subject to Polish employment law.

Frequently asked questions

Can a Danish citizen own 100% of a Polish company?

Yes, there is no requirement to have Polish owners.

Is a 9% corporate income tax rate realistic?

For small businesses below the turnover threshold, yes.

Does the director have to live in Poland?

No, but the company's place of management affects where it is taxed.

Get help from Adminbox

Would you like an assessment of your specific situation? Book a free meeting or contact us — we respond within 24 hours.