8 Types of Business Entities in Poland (2025 Guide)

Learn the pros and cons of the 8 types of business entities in Poland in this article. Register your LLC company with out experts today and get assistance with document legalization, bank account opening and numerous other services.

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types of business entities in poland

Poland has become a go-to destination for global entrepreneurs due to its EU access, booming economy, and startup-friendly infrastructure. Whether you’re a solo entrepreneur or experienced business owner looking for expansion, selecting the right business structure is crucial for your business growth. 

In this guide, we’ll explore the types of business entities in Poland, their legal features, tax implications, and which are best suited for different kinds of ventures.

Why Choose Poland for Business?

  • Strategic location: Access to both Western and Eastern European markets.
  • EU member: Enjoy tariff-free trading, VAT advantages, and EORI support.
  • Strong local economy: Poland ranks among the top 10 fastest-growing economies in the EU.
  • Skilled workforce: High literacy, multilingual talent, and technical skills.

Types of Business Entities in Poland

Listed below are the various types of business entities in Poland:

1. Limited Liability Company (Spółka z o.o.)

limited liability company is the most popular types of company in Poland for foreign entrepreneurs.

Pros:

  • Limited shareholder liability
  • Can be formed by a single person
  • Only PLN 5,000 minimum capital

Cons:

  • Annual financial statements are mandatory
  • Subject to corporate income tax (CIT)

2. Sole Proprietorship

A simple, low-cost option where an individual conducts business without forming a separate legal entity.

Pros:

  • Easy registration via CEIDG
  • No capital requirement
  • Direct income taxation

Cons:

  • Unlimited personal liability
  • Limited growth potential

3. Civil Partnership 

A partnership agreement between two or more individuals or entities. It is not a legal entity, but partners are jointly responsible.

Pros:

  • Simple setup and operation
  • No capital requirement

Cons:

  • Unlimited liability is shared among partners
  • Not suitable for large-scale operations

4. Registered Partnership 

A legal entity formed by two or more partners to conduct business under a common name. Requires entry into the National Court Register (KRS).

Pros:

  • Legal personality
  • Flexibility in management

Cons:

  • Joint and several liability
  • Public disclosure of accounts

5. Professional Partnership 

Only available to licensed professionals (e.g., doctors, lawyers, architects).

Pros:

  • Suitable for professions
  • Limited liability to own acts

Cons:

  • Restricted to specific professions
  • Requires KRS registration

6. Limited Partnership 

Involves at least one general partner (fully liable) and one limited partner (liable up to their contribution).

Pros:

  • Investment-friendly
  • Separation of management and funding

Cons:

  • Complex structure
  • Taxed at the partner level

7. Limited Joint-Stock Partnership

Combines elements of a limited partnership and a joint-stock company. Can issue shares.

Pros:

  • Suited for fundraising
  • Hybrid legal protection

Cons:

  • Higher compliance burden
  • General partners bear full liability

8. Joint-Stock Company 

Ideal for large-scale enterprises and companies planning public offerings.

Pros:

  • Share capital can be raised via IPOs
  • Shareholders have limited liability

Cons:

  • High minimum capital (PLN 100,000)
  • Complex governance and audit requirements

Need Help Setting Up in Poland?

At OnDemand International, we provide end-to-end support to foreign investors:

  • Entity selection & legal consultation
  • Virtual office and registered address
  • Company registration (KRS, NIP, REGON)
  • VAT & bank account setup

Schedule your free consultation with our experts today.

Conclusion

Poland provides entrepreneurs with a diverse range of company types—from small-scale sole proprietorships to robust joint-stock companies. The flexibility, investor appeal, and EU alignment make it a prime choice for scaling across Europe. A Sp. z o.o. company remains the most versatile and accessible structure for foreign business owners.

Let OnDemand International help you get started with expert guidance, legal support, and complete setup assistance—including registration, VAT, and bank account opening. Contact us today. 

FAQ’s

Yes, foreigners can fully own shares in entities like Sp. z o.o. and S.A.

Typically 7–14 business days, depending on entity type and documentation.

Sp. z o.o. is ideal for SMEs; S.A. is suited for larger firms with plans to raise capital via shares.

Yes, for capital contribution and VAT/tax payments.

Only if turnover exceeds PLN 200,000 annually or if you deal in certain services/products.

Picture of Xavier Keller

Xavier Keller

Xavier Keller is a senior consultant at OnDemand International (ODINT) with 10 years of experience in company formation and international business expansion. Throughout his career, Xavier has successfully assisted over 300 firms in setting up operations across multiple countries. His expertise in navigating the complexities of global markets makes him a trusted advisor for entrepreneurs and companies looking to expand beyond their borders.