Poland
The company incorporation process in Poland is a formal procedure, with the most common business structure being the Limited Liability Company (Spółka z o.o. or Sp. z o.o.). The process begins with drafting the Articles of Association, which must be notarized in the presence of a notary public. This notarization is a mandatory legal step for authenticating the founding documents.
A significant requirement is to deposit the minimum share capital of PLN 5,000 into a Polish bank account. The proof of this deposit is a necessary document for the registration application. With the notarized articles and bank confirmation, the application for registration is then filed with the National Court Register (KRS). The KRS is the central registry for all Polish companies and is responsible for officially registering your business and making its details public.
After the company is registered in the KRS, it must be registered with the tax office to receive a Tax Identification Number (NIP) and a National Business Registry Number (REGON). These numbers are essential for all tax and business operations. If you plan to hire employees, the company must also register with the social security office. Poland’s system is thorough and secure, ensuring full legal compliance from the very beginning.
- Choose your business type and name. The most common choice is the Limited Liability Company (Sp. z o.o.). Select a unique name and check its availability in the National Court Register (KRS).
- Draft and notarize the Articles of Association. Prepare the company’s Articles of Association. This document must be signed by all shareholders and notarized by a Polish notary public to be legally valid.
- Deposit share capital. Deposit the minimum share capital into a Polish bank account. For an Sp. z o.o., the minimum required capital is PLN 5,000.
- File with the National Court Register (KRS). Submit the application for registration, along with the notarized Articles of Association and proof of share capital deposit, to the KRS.
- Register for tax and social security. Following registration, you must register the company with the tax office to obtain a NIP (Tax Identification Number) and a REGON (National Business Registry Number).
- Fulfill post-incorporation tasks. Open a corporate bank account and register with the social security office if you plan to hire employees. Ensure you are compliant with all ongoing legal and tax obligations.