Limited liability company – A proven legal form for larger undertakings, either in the form of a single-shareholder company or with multiple shareholders; shareholders generally are not liable for the obligations of the company
In Poland, foreign investments are most commonly carried out in the form of a limited liability company. Limited liability company, like joint-stock company, is governed by the Polish Commercial Companies Code. The share capital of a limited liability company shall be at least 5000 PLN. The structure of the company (the management board, shareholders meeting, and in some required cases, supervisory board) is governed by the articles of association concluded in a form of a notarial deed. Limited liability company is registered in the National Court Register. The registration court fee amounts to 600 PLN. In order to register a limited liability company there is also required a legal title to the premises where the company will have its registered office.
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Sole proprietorship – Unlimited liability of the sole trader in exchange for the low cost of doing business independently or in a civil law partnership Sole proprietorship in Poland can be registered online. To start such business in Poland the trader must be entered into the Central Register of Economic Activity kept by the Minister of Economy. The registration is free of charge and the online form is not complicated. The sole trader is also required to be registered in the competent tax office and in the social security office.
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The forms of doing business in Poland by the EU entity – Temporary provision of services in Poland on the basis of economic activity in one’s own country.
It is possible to temporarily operate business in Poland without setting up a separate entity. This form of providing services in Poland can only be temporary and in some cases an additional notification to competent authorities is required.
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Obtaining the permit for investing in the SEZ – The procedure
The main stages of the procedure of applying for a permit to operate in the SEZ and to purchase/lease the real property in the SEZ are:
1) the investor’s letter of intent to the administrator of the SEZ, defining the parameters of the investment in the selected location;
2) submitting the offer, together with the business plan;
3) obtaining a permit to operate in the SEZ by way of a tender or negotiations;
4) purchasing or leasing real property in the SEZ. According to polish law, this permit is a base for being beneficiary of state aid provided.
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Conditions of investing in the Polish Special Economic Zones – The conditions: the minimum contribution of the investor – 100.000 EUR and long-term investment
Within the SEZ the investor can undertake production and render services (including logistics and informatics outsourcing, R&D, new technologies, accounting, call centers, etc.). In order to start the investment in the SEZs the investor is required to obtain the permit from the administrator of the SEZ. The permit is issued taking into account such criteria as the sustainability of the investment, the value of the investment of minimum 100.000 EUR, maintaining the investment for not less than 5 years and the creation of new jobs for at least three years (in case of SMEs). Particular requirements are establish in administrator’s ordinances.
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