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Taxation of Foreign Companies in Poland

Taxation of Foreign Companies in Poland

Updated on Friday 11th September 2015

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Taxation_of_foreign_companies_in_Poland.jpgForeign investments in Poland

 
Poland is an attractive business option in Europe because of its market size, its position in Europe and openness towards foreign investments. The country offers foreign investors the same treatments as in the case of nationals and, with some minor exceptions, foreign entrepreneurs can open various businesses in Poland. Special permits and licenses are required for some activities, like mining or activities that relate to defense, aviation or security services. 
 
Foreign investors in Poland must observe the general taxation rules applicable for companies and individuals in Poland. Tax incentives are available for various activities and businesses can benefit fro special financing, like EU financing for example. Poland also has Special Economic Zones where business activities can benefit from preferential treatments.
 
Our Polish law firm can offer you specialized tax consultancy services, suited for your Polish company.

 

General taxes for foreign companies in Poland

 
Foreign companies in Poland and foreign individuals generally have the same tax obligations as natives and resident companies. Exceptions apply if there are tax treaties that provide otherwise in that case. Poland has signed numerous tax treaties with countries in the European Union and others to ensure the avoidance of double taxation on companies and individuals.
 
The main taxes in Poland are:
- the corporate income tax;
- the personal income tax;
- the real estate tax;
- the tax on civil law transactions;
- the excise duty and the stamp duty.
 
The value of the corporate income tax in Poland is 19%. The companies that must pay corporate income tax are: limited liability companies, joint-stock companies, companies that are in formation, organizational units without legal personality. Partnerships must not pay the corporate income tax. As a general rule, companies with registered offices in Poland must pay the corporate income tax on their total income produced in Poland. Non-resident companies must pay the corporate income tax only on their Polish-source income.
 
For more information about the applicable tax regime for non-resident companies, please contact our law firm in Poland.
 

Tax exemptions in Poland

 
Companies that open offices in a Special Economic Zone in Poland are generally exempt from the corporate income tax. However, the rate of the exemption can depend on the province/zone in which the company is incorporated. Business permits for special economic zones are generally available for manufacturing businesses, however most of these special investment zones also offer business permits for services like accounting, IT services, research services and others.
 
If you are interested in tax minimization methods or want to know more about other issues regarding taxes in Poland, like applying for tax returns, our attorneys in Poland can help you with any problem. 
 
 

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