Foreign investors can open a branch in Poland to conduct business without setting up a separate legal entity. This option allows full control by the parent company. However, branches also come with specific requirements that must be carefully considered. If you choose this structure, our company formation experts can assist you throughout the process.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | Depending on whether or not international agreements are ratified by Poland (providing for the principle of reciprocity) with the foreign company's country of origin. |
Best Used For | Entering the Polish market to perform the same business activities, or fewer than the parent company abroad (the branch's activities cannot be different from those of the foreign company). Usually used by banks and other financial services providers. |
|
Minimum share capital (YES/NO)
| NO |
| Time frame for the incorporation |
2 weeks
|
| Management (Local/Foreign) | Foreign |
| Legal representative required (YES/NO) | YES |
| Local bank account (YES/NO) | YES |
| Independence from the parent company | No |
| Liability of the parent company | The parent company is fully liable for the debts and liabilities of its Polish branch. |
| Corporate tax rate | 19% standard rate and 9% reduced |
| Possibility of hiring local staff (YES/NO) | YES |
| Minimum number of employees | No prescribed minimum |
Name requirements | The foreign company's original name, with the mention that it is a branch (in Polish) |
Separate accounts from the parent company | Yes |
| Language of the accounts | In Polish for the branch, according to the accounting regulations |
| Special reporting requirements | When any changes to the legal situation of the branch occur |
| Legal capacity | No |
| Judicial capacity | No, it cannot be a party to legal proceedings |
| Procedural capacity | No, it cannot defend itself independently before court |
| Duration | There is no time limitation for the branch |
| Is the Polish branch the same as the representative office? | No |
| Mandatory foreign company size | The branch is usually opened by large corporations, however, there are no size limitations |
Table of Contents
What are the characteristics of the Polish branch?
The branch in Poland is essentially an extension of the mother company incorporated in another country. This is an excellent choice for international companies that want to expand their activities to Poland and control the actions of their office in the country.
Below, we list the main characteristics of the branch:
- Business activity: the branch must have the same business activities as a foreign company; it cannot perform different business actions.
- Dependence: one particularity of the branch is that it is completely dependent on the foreign company.
- No legal personality: this business form is part of the foreign entity, it does not have legal personality, and any action or liability of the branch in Poland will directly affect the foreign company.
- Name: the name of the Polish branch must be the same as the name of the foreign company, translated into Polish and with the termination “oddział w Polsce”.
What are the main requirements to establish a branch in Poland?
The fact that the branch has no legal personality is one of the most important issues to take into consideration when opening a Polish branch in 2026. This means the following: without a legal personality, there is no legal or judicial capacity, meaning that the branch cannot be a party to legal proceedings.
In addition, it does not have the procedural capacity and it cannot defend its own interests before court. The foreign company retains all of the capacities that the branch lacks (legal, judicial, and procedural).
There are no requirements for a minimum share capital value for a Polish branch, however, there are certain requirements for registration.
Once it is registered, the branch is granted a certificate of registration. The branch will also need to register for VAT purposes and one of our agents can assist investors during this step.
The branch may need special permits and licenses in order to engage in certain business activities.
What are the legal steps to open a branch in Poland in 2026?
- Apply at the KRS for registration;
- Acquire tax number (NIP) and statistical number (REGON);
- Apply for any required sectoral license (KNF), if applicable.
- Report changes in the parent company to the Ministry of Economic Development.
What are the documents needed to register a branch in Poland?
A branch of a foreign company needs to be registered in the National Court Register and the following documents / information are required to make the registration:
- General information: details about the registered office or place of business/address of the branch in Poland.
- Member information: details about the members of the foreign company’s Board, their names, and addresses.
- Representative details: information about the individual appointed as branch representative in Poland.
- The business scope: details about the business that will be carried out in Poland; the definition is made as per the Polish equivalent of the NACE classification.
- the branch opening decision: the decision of the Board to open the branch in Poland;
- the decision to appoint the representative;
- specimen signature of the individual who will act as branch representative in Poland, signatures submitted before the notary public;
- the certified copies of the foreign company’s Articles of Association and a sworn translation thereof.
Which authorities regulate branch activities in Poland?
Establishing a branch in Poland primarily requires: registration, tax, and industry-related regulatory agencies to comply with Polish branch laws:
- National Court Register (KRS): registers the branch under the Commercial Companies Act and checks the validity of documents from the parent company and branch manager;
- National Tax Administration (KAS) and Central Statistical Bureau (GUS): provide NIP and REGON numbers; ensures proper taxation and accounting.
- Polish Financial Supervision Authority (KNF): intervenes when the branch engages in financial business such as banking and insurance.
What are the documents required to set up a branch in Poland?
The branch registration application is examined by the National Court Register Department in approximately within 7 days of receipt. When any faults or missing documents are found in the application, the Court will return it to the applicant and he will have another 7 days to make the necessary corrections.
Our team of company incorporation agents can help you prepare these documents and register a Polish branch in accordance to the 2026 regulations. We can help you meet the ongoing requirements, and we will inform you if any supporting documentation is required.
Our specialists invite you to watch the following video on branch creation in Poland:
Foreign investors who need assistance registering a branch or opening a Polish company can contact our Polish company formation consultants.