Doing business in Poland. Forms of economy activity in Poland


For the people starting their business in Poland most important is the legislation related to allowed methods and forms of the economy activity in Poland. Since 1989, the political changes in Poland, there was serval acts related to the economy activity in Poland. In consequence of legislation changes there remain two basics acts which state this issue:

  • Act on economy activity freedom (Polish: Ustawa o swobodzie działalności gospodarczej), and
  • Commercial Companies Code (Polish: Kodeks Spółek Handlowych).

Those two acts regulate the issue of forms of economy activity in Poland by creating three main forms:

  • Single-Man Business (PL: Jednoosobowa działalność gospodarcza)
  • Partnership (PL: Spółka osobowa)
  • Company (PL: Spółka kapitałowa)


Single-Man Buisness

This form of the economy activity is regulated in Act on Economy Activity Freedom, and is most basic form. The main idea of this form is that, as its name says, the natural person becomes also an businessman in scope of Polish Law, and provides an economy activity in his own name. Most important for this form is that there is no any new entity. Natural person who already existed just converts itself into a businessman, and can on the market act as consumer (if for example he buys something for his own needs not related to his business activity), and as businessmen, but in both form using his own name.

This form is also the fastest form to start business in Poland. Registration in the Central Record and Information about Economic Activity (CEIDG) is digitalized, and it is only necessary to sign the final document. Since the registration Businessmen can starts his activity.

However this form has also its disadvantages. In this form businessman acts as himself, so in case of failure of business there is no any company which bankrupt, but businessman must pay on himself. In this form there is also no division of the risk between partners or shareholders, because Single-Man Business is undivided and all risk, costs, but also are profits are burden and gain of one man who is a businessman.


In Poland we can often meet with the Civil Partnership (Spółka Cywilna) which also usually uses shortcut S.C. – Civil Partnership is not a form of the Economy Activity it is a agreement between two or more persons which do not need to have a business activity on its own. Civil Partnership had no legal personality, and do not act as independent businessman, each of its partners acts on his own business, and Civil Partnership agreement is important only for its partners. However this agreement must be registered in CEIDG.



Second type of the form of the economy activity in Poland are Partnerships. Those agreements form an new entity of law, which can act on its own as a businessman, what is most important it has its own assets which can be divided between Partners only after the dissolution of the partnership. This form is regulated in Commercial Companies Code, and we got four types of Partnership:

  • Registered Partnership (PL: Spółka Jawna, Sp. J.)
  • Professional Partnership (PL: Spółka Partnerska, Sp. P.)
  • Limited Partnership (PL: Spółka Komandytowa, Sp. K.)
  • Limited Joint-Stock Partnership (PL: Spółka Komandytowa-Akcyjna, SKA)

Those are still not a legal persons but partnership may, in its own name, acquire rights, including ownership of immovable property and other rights in rem, incur obligations, sue and be sued. Also, what is important, Partnership acts under its own name with addition of the Partners names.

What should be pointed out is that the Professional Partnership is reserved for the specified scope of Partners which perform a specific form of business activity i.e. Solicitors, Barristers, Notary, but even an Architects or Nurses.

Other types can be formed by any person, and it do not need to be a businessman by any of partners. Interesting form of Partnership is Limited Partnership which divide Partners between General Partner (which gain all rights and obligation), and Limited Partner (which is limited in his rights but also in his obligation), this form of Partnership is very often used for the tax optimization in Poland.

Acting in form of Partnership requires and registration in National Court Register, and Partnership may act as businessman since the day that registration is completed. If Partners acts before the registration is completed they are obligated to repair any damage on their own.


Last form of the economy activity in Poland is Company. Those similar to Partnership are regulated in Commercial Companies Code. Companies are highly organized, and most complicated of all economy activities type, but also had the biggest credit trustworthy, and highest prestige. In Poland there are three types of the companies:

  • Limited Liability Company (PL: Spółka z ograniczoną odpowiedzialnością, Sp. z o.o.)
  • Joint-Stock Company (PL: Spółka akcyjna, S.A.)
  • Societas Europaea (SE)

The last one is an EU form of the company, which is common for all EU countries.

Limited Liability Company and Joint-Stock Company, are both legal persons, so they are an individually legal entities which act on their own. What is most important in case of companies assets of the company and assets of shareholders are completely separate, Shareholders are obligate to pay on the share capital, or supplementary charges, but they do not hold any other risk of company activity than loss of their future income.

Companies require their share capital which must be paid as they start they activity. Minimum share capital are regulated in Commercial Companies Code and it is 5 000 PLN (around: 1 180 EURO) for Limited Liability Company, 100 000 PLN (around: 23 570 EURO) for Joint-Stock Company, and 120 000 EURO for SE.

What is more important as an legal persons all companies need their bodies. There are three types of bodies ownership body (General Shareholders Meeting), management body (Board), and control body (Supervisory Board). Limited Liability Company generally is only obligated to have its ownership and management body, Joint-Stock Company has to have all three of them without exception. Companies acts by their Board, but with own assets and own name.

All information about companies must be registered in the National Court Register. However unlike the partnerships Company may act since signing it act as the company in organization.


Those are basic information about the forms of the Business Activity in Poland which may allow you to create a business plan for the economy activity in Poland. For the further assistance and information we are glad to invite you to one of our offices in Katowice (Warszawska Street 17) or Warsaw (Aleje Jerozlimskie 96). One of our specialist will provide you an necessary information and help you register an Single-Man Activity, Partnership or Company in Poland.



Complexity, professionalism and security. The services of GLC

taxTax office which combines tax, legal and economic knowledge with a perfect sense to entrepreneurs’ needs. Effective solutions to tax issues, tax optimization and representation before Inland Revenue.  
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Finance-Leader-doradztwo-ksiegoweA law firm specialized in economic law and legal advice to businesses. A legal consultancy in ongoing business activities, conversion and restructuring of companies and legal and technical advice in terms of claims handling.  
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GLC is created by people. Over 70 experts. Meet us.

Zbigniew Maciej Szymik

Chief Executive Officer, Tax Advisor, Managing Partner

Tax advisor who has been providing consistent service for businesses for over 20 years. He specialises in indirect tax and tax optimization in business in small and medium-sized enterprises. He combines his profound knowledge of taxes with expertise in issues related to accounting.
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prof. dr hab. Jadwiga Glumińska-Pawlic

Partner, Tax Advisor

Professor of law, member of the academic staff at the Faculty of Law and Administration of the Silesian University, expert in financial and self-government law as well as public finance and local taxes, tax advisor
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dr Artur Oleś

Attorney, Tax Advisor, Managing Partner

He specialises in tax optimization, criminal law, penal fiscal law and in mergers and acquisitions. He has successfully carried out dozens of proceedings in front of tax authorities and administrative courts. The author of scientific publications in the field of law and tax.
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Łukasz Zarzycki

Chief Audit Officer, Statutory Auditor, Tax Advisor, Restructuring Advisor

A statutory auditor, a tax advisor, an expert witness, restructuring advisor. He perfectly combines his knowledge and experience in the field of tax, accounting, audit and bankruptcy and restructuring law. Lecturer and expert cooperating with publishing house Wolters Kluwer.
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Klaudia Derela

Head of Accounting

Accounting graduate with honours of the University of Economics in Katowice. She has nearly 10 years of experience in accounting, particularly in handling commercial companies with foreign capital. Specialises in management and tax accounting. Apart from managing the Accounting Department, responsible for overseeing the process of data migration to new IT systems (Enova, SAP, Microsoft Dynamics Navision, Elelco). She likes to work with people and goals of GLC’s clients are her biggest inspiration and motivation in daily work and self-development.
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Mariusz Jarosz

Chief Business Consulting Officer

CFO, Interim Management. For more than 10 years of experience in financial management, controlling and accounting management in the form of outsourcing. He specialises in tax controlling, financial and production budgeting, forecasting, and optimization of businesses processes. It is quite prominent that one of his responsibilities is customization of information systems ERP and BI systems.
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Examples of cooperation models with GLC
Katowice and Warsaw.We invite you to our offices.

GLC Katowice

ul. Uniwersytecka 13
40-007 Katowice

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Aleje Jerozolimskie 96
00-807 Warszawa

  • Silesia Region
  • +48 515 449 333

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  • +48 505 974 055

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  • +48 502 856 288

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Our experts have been providing complex services for companies in the field of accounting services, tax and legal advisory for more than 10 years. They are a highly experienced team of professionals who constantly improve their qualifications. Their experience and constant thrive to follow any economic or legal changes gives them a position among one of the best companies in Poland.

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For more than 5 years, our company has been occupying high positions in the rankings of consulting companies organized by ‘Rzeczpospolita’ or ‘Gazeta Prawna’. Thanks to the excellent team of advisors, our company has been listed amongst national leaders in the category of tax advisory services.

First in Poland
LAW Leader, one of GLC partnerships, was the first independent multidisciplinary company of lawyers and tax advisors.

High quality of services for a reasonable price
GLC provides accounting, audit and controlling services and complex legal and tax advisory for companies in accordance with international standards. We propose quality of service comparable to the major players on the market of consulting services at a price distinctive to competition in the sector of small and medium-sized companies.

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Our advisors help clients at every stage of company’s development – during start up, intensive growth of a company, crisis and its closure.

Support in difficult and problematic industries
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Team cooperation
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Our consultants put security of client’s interest and good relations with them first. Meanwhile, they respect the law, standards of professional ethics and ethical rules in business. Our company’s reliability is not only guaranteed by liability insurance, which covers tax advisory and accounting services, but most of all by the fundamental values of our company.

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Our experts engage in regional activities to promote entrepreneurship by cooperating with Regional Chamber of Commerce in Katowice and ‘Forum Młodych Przedsiębiorców’. They collaborate with the University of Economics and the University of Silesia in Katowice. They train entrepreneurs and publish academic publication. The founder of our company, Zbigniew Maciej Szymik, is one of the founders of the local government of tax advisors in Poland.