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Doing business in Poland 2023

19 May 2023

Doing business in Poland is regulated in the same way as in other European Union countries. The regulations allow business activities to be conducted in various legal forms and on various bases including the freedom of services, and the freedom of establishment for entities from among the EU states. Entities from outside the EU also have a very wide range of possibilities for conducting their business activities in Poland. Foreign investors who wish to conduct business in Poland might be required to meet certain conditions, or obtain permits or licenses. These additional requirements are usually connected to the scope of activity to be undertaken, for example: banking, or insurance, etc.. The forms and scope of conducting business in Poland, apart from general corporate issues, usually requires the involvement of tax, real estate, employment, or other areas of law.

Hogan Lovells is pleased to present the 2023 edition of Doing business in Poland, prepared in English, French, and Ukrainian language versions.

This publication is intended to provide an overview of the legal and tax framework, as well as those regulatory procedures that are most likely to be relevant to foreign investors considering establishing a business in Poland. The publication also identifies certain legal, tax, and practical issues, as well as covering some of the risks that should be considered by companies planning to invest, or do business, in Poland.

It is our hope that this publication will serve as both a starting point for those unfamiliar with the Polish market, and as a convenient reference for more experienced participants.

This publication is not intended to be a comprehensive guide, but is to provide an overview of some of the more important issues that investors should consider and discuss with counsel.

This guide is current as of 15 May 2023.

For the English language version of the guide click here.

For the French language version of the guide click here.

For the Ukrainian language version of the guide click here.

Authored by Tomasz Å»ak, Piotr SkurzyÅ„ski, Agnieszka Szczodra-Hajduk, Andrzej DÄ™biec, and Katarzyna DÄ™biÅ„ska-Pietrzyk.