Business form: Branch
Any foreign company headquartered outside Poland can open a Polish branch. A branch is a suitable organizational and legal form for a foreign company wishing to establish a presence in Poland in order to initiate a business and maintain contacts with business partners.
A branch of a foreign enterprise does not have the status of a separate person and does not have legal capacity.
Foreign entrepreneurs can set up branches with headquarters in Poland to carry out business activities in Poland.
The procedure for establishing a branch of a foreign enterprise
The possibility of a foreign entrepreneur opening a branch of his company in Poland depends on the fact whether international agreements provide Polish entrepreneurs with similar rights abroad (in the country in which the foreign entrepreneur has a head office) (the principle of reciprocity), as well as on whether international agreements are not interpreted differently. treaties ratified by Poland. Therefore, before starting this form of entrepreneurial activity, you should make sure whether the entrepreneur has the right to establish branches in Poland. Information can be obtained from the Economic Chamber in the country of origin of the foreign entrepreneur.
A branch can start a business after registering with the KRS (State Court Register). The application of a branch of a foreign entrepreneur is drawn up on the application form KRS-W10, to which you must attach the official documents required for registration of the relevant legal form of the entrepreneur. In any case, these will be forms:
- KRS-WK with the data of persons authorized to represent the foreign entrepreneur (also persons who are members of the control body, if such is provided for and
- KRS-WM with a description of the subject of the branch.
To register a branch of a foreign entrepreneur in Poland, you must also provide the following information (on the KRS-WJ form):
1. o the place of business and the address of the branch;
2. the surnames or addresses of the members of the management board of the foreign entrepreneur, the rules for representing the foreign entrepreneur, as well as the surnames and addresses of the members of the Supervisory Board, if any;
3. personal data (including Personal Identification Number - PESEL), address in Poland and position of the person appointed to represent the foreign entrepreneur at the Polish branch (i.e. persons with a general power of attorney);
4. the subject of the branch's activity, according to the Polish classification of entrepreneurial activity (equivalent to the European classification of NACE) - the subject of the branch's activity cannot be broader than the subject of the foreign entrepreneur's activity, it can, however, be narrower.
Registration fee is 500PLN.
A branch of a foreign company is subject to limited taxation in Poland. This means that the entity pays corporate income tax (CIT) in Poland only on income received in its territory. Foreign entities will not pay tax in Poland on income, the source of which is located abroad (for example, for a service performed outside the territory of Poland).
Responsibility of the entrepreneur
The founder (foreign entrepreneur) bears full responsibility.
Categories of foreigners who can establish a branch of a foreign enterprise
Those who have in Poland:
1. Permanent residence permit (permanent residence);
2. Residence permit for long-term resident of the EU;
3. Temporary residence permit (residence permit) - issued to a foreign citizen on the basis of family reunification;
4. Residence permit (issued on the basis of a residence permit for a long-term resident of the EU, issued by other EU member states than Poland, if such a person justifies his residence in Poland);
5. Residence permit (Issued to a family member of a foreigner who has the right to stay as a long-term resident of the EU or issued by another EU member state (not Poland), if a person justifies his stay in Poland. If this person is a family member and stayed with a foreigner on the territory of another state ( EU countries) and wants to accompany / join him);
6. Residence permit (issued on the basis of study at a hospital in a university or postgraduate study in Poland);
7. Residence Permit (Issued to a foreigner who is married to a Polish citizen residing in Poland.
Note! Foreign spouses of Polish citizens may carry out business activities if the grounds for their stay are:
Additional or temporary protection;
Have a Pole Card.