Subsidiary, branch or representative office in Poland: what the 2018 Act allows each form and the founder residence routes: art. 142, Blue Card, CUKR.
A foreign company can enter the Polish market in three ways: form a subsidiary sp. z o.o., register a branch (oddział) or open a representative office (przedstawicielstwo). A subsidiary is a separate legal entity that may carry on any lawful business. A branch may only do what the parent company does abroad, and companies from outside the EU may open one on a reciprocity basis. A representative office is limited to advertising and promotion. None of the three gives the owner residence: Polish status is a separate application.
Last verified 9 October 2026 against the Act on the participation of foreign entrepreneurs (Journal of Laws 2018 item 649), the Ministry of Development and Technology register of representative offices, voivode office pages and the MOS portal. Our own fees and turnaround are excluded because they depend on the form and the scope.
Planning to sell in Poland? INNOVA compares the forms of presence against your sales model, registers the chosen structure and separately reviews residence routes for the owner and the team. Request a tailored proposal for Poland.
| Criterion | Subsidiary sp. z o.o. | Branch (oddział) | Representative office |
|---|---|---|---|
| Legal status | A separate Polish legal entity | Part of the foreign company | Part of the foreign company |
| Permitted activity | Any lawful business | Only the activity the parent carries on abroad (art. 15) | Only advertising and promotion of the parent (art. 22) |
| Who may open one | Any foreign person, including a company from a third country (art. 4(3)) | EU companies freely; others on a reciprocity basis unless ratified treaties provide otherwise (art. 14) | Foreign entrepreneurs (art. 21) |
| Register | KRS | KRS; activity starts after the entry (art. 17) | The minister's register of representative offices; 2-year entry |
| Liability | Limited to the sp. z o.o. assets | The parent company is liable | The parent company is liable |
| Accounts | Full books of the sp. z o.o. | Separate branch accounts in Polish (art. 19) | Agreed with the bookkeeper for the structure |
Source: Act of 6 March 2018, Journal of Laws 2018 item 649, art. 4 and 14–24.
The most flexible form. Share capital from PLN 5,000, a KRS entry and a beneficial-owner filing in CRBR within 14 days. The company pays CIT at 19%, or 9% as a small taxpayer, and may elect Estonian CIT. A foreign company from any country may be the shareholder. The step-by-step formation and tax walkthrough is in Company formation in Poland.
A subsidiary suits a business that signs contracts with Polish clients, hires staff, bids in tenders and keeps the liability of the Polish operation apart from the parent. With several owners or a holding question, review the international holding structure early.
Under art. 14–19 of the 2018 Act, a branch:
The branch file includes the parent's constitutional documents and a foreign register extract with a certified Polish translation (art. 18). For a company from Ukraine or any other non-EU country, reciprocity is checked before filing, because it decides whether a branch is possible or a subsidiary is the route.
A representative office (art. 21–24) suits market research: advertising, promotion, groundwork for future partnerships. It may not sell, because the law limits it to advertising and promoting the foreign parent. The register entry lasts 2 years and can be extended for another 2 years on an application filed in the last 90 days of the term. Ministry of Development and Technology.
Registering a company, branch or representative office grants no status. Since 27 April 2026 all applications for temporary residence, permanent residence and EU long-term resident status are filed online only through the MOS system, followed by an in-person visit for fingerprints. The state fee is PLN 340 to 640 plus PLN 100 for the card. Lower Silesian Voivode Office.
| Route | Key conditions | Source |
|---|---|---|
| Temporary residence to run a business (art. 142) | Company income last tax year of at least 12 average monthly salaries, or 2 employees on permanent full-time contracts for at least a year; health insurance, stable income; voivode's decision, up to 3 years | Gdańsk Voivode Office |
| Single permit to stay and work | For a board member who holds no shares | same |
| EU Blue Card | Highly qualified work at a salary from PLN 13,355.34 gross a month (PLN 160,264.08 a year) in 2026 | MOS |
| CUKR card (Ukrainian nationals) | 3-year residence; PESEL UKR on 4 June 2025, on filing and on issue, 365 days of UKR status without a break; filing 4 May 2026 to 4 March 2027 via MOS; PLN 340 + 100 | Warmian-Masurian Voivode Office |
| EU long-term resident | 5 years of legal stay, stable income, health insurance, Polish at B1 | MOS |
| Citizenship (art. 30) | Under current law: 3 years on permanent residence or EU long-term resident status, stable income, housing, Polish at B1 | Lubusz Voivode Office |
Bills that would extend the citizenship period to 8–10 years and raise the language level to B2 or C1 had not taken effect as of October 2026. This may change, so a citizenship plan is worth reviewing every year.
Poland has no golden visa (residence for investment), no dedicated digital nomad visa and no passive-income visa. The Poland Business Harbour programme for IT specialists and start-ups has been suspended since 26 January 2024. gov.pl.
The special act on assistance to Ukrainian citizens was wound down on 5 March 2026 and its protection rules moved into the general law. EU temporary protection has been extended to 4 March 2028 by Council Implementing Decision (EU) 2026/1912; new applicants from 31 July 2026 must meet a condition on Ukrainian military obligations. EUR-Lex. Since 5 March 2026 only holders of PESEL UKR, CUKR, permanent residence, EU long-term resident status or the Pole's Card may open a JDG. For everyone else the working form is the sp. z o.o. biznes.gov.pl.
Fees and schedule are set out in a written proposal. Describe your Poland project.
This material is for general information only and does not constitute legal or tax advice. Accurate as of the publication date.
