Poland

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Aliant’s Poland office in Poznan services the needs of both individual and corporate clients. Our client base is diverse – high net worth individuals and families, foreign investors, mid-size and large businesses and governmental entities. We are able to serve our clients in several languages including Polish, English and French, and assist them throughout Poland and the European Union.

In addition to providing legal counsel to our clients, our firm offers legal training to business clients and colleagues.

Poland is a democratic country located in Central Europe and is a member of the European Union since 2004. The pace of economic growth makes Poland one of the fastest growing countries in Europe. Poland exports industrial machinery, equipment and transportation equipment, as well as industrial goods, e.g. furniture.

The most important trading partners are Germany, the United Kingdom and the Czech Republic. Poland's GDP growth of 4.6% in 2017 made it the third largest market in the EU. The location of Poland is an advantage in trade relations - transit through Western and Southern Europe and the countries of the eastern part of the continent.

Poland is also a member of NATO (North Atlantic Treaty Organization), WTO (World Trading Organization), OECD (Organization for Economic Co-operation and Development) and EEA (European Economic Area).

The constitution, which has been in force since 1997, provides for a legislative, executive and judicial tribunal. In Poland, the law is exclusively the governing body of the legislature, which is a bicameral parliament composed of the Sejm and Senate. Parliamentary elections take place every 4 years. Executive power in Poland is exercised by the president elected in the general election for a 5-year term and the Council of Ministers, commonly called the government.

Judicial power is exercised by courts and tribunals. The Constitution guarantees their distinctiveness and independence from other authorities.

Polish law provides various facilities for foreign investors, including tax exemptions. Foreign investors can conduct business directly as a one-person business and in the form of a legal entity, including a limited partnership, a joint stock company, a limited liability company or a corporation.

The most popular type of entity is the limited liability company whose establishment, according to Polish law, requires a minimum capital of PLN 5,000 (which is less then EU 1,200) and can have one or more owners.

Currently a limited liability company can be set up in two ways: either electronically using a contractual template available online or traditionally by drawing up a company contract at a Polish notary public.

A beneficial and often preferred solution for a foreigner wishing to operate in the form of a limited liability company in Poland is the purchase of a ready-made limited liability company. There are no obstacles for a foreign investor to become a shareholder (even a sole shareholder), director or a president of a limited liability company, even if the investor does not live in Poland.

For some non-EU or EFTA countries some additional requirements may apply.

The Polish tax system is harmonized with the EU directives. Poland has entered into almost one hundred double tax treaties. The tax system in Poland provides for several types of taxes. Most of them are direct taxes, e.g.:

  • personal income tax,
  • corporate income tax,
  • inheritance and donation tax,
  • real estate tax.
  • other are indirect taxes, such as:
  • goods and services tax (VAT),
  • excise duty.

Corporate tax

Corporate taxpayers, if they have a seat or management in Poland, are subject to taxation on their entire income, regardless of where they are located. Corporate taxpayers, if they do not have a domicile or management office in Poland, are subject to tax only on the income that they generate in Poland.

The income is the surplus of the sum of revenues over the costs of obtaining them, achieved in the fiscal year.

The corporate tax rate is 19%, and for small taxpayers and startup taxpayers, only 15%.

Taxation of dividends

Dividends are taxed at a 19% rate, whether received by an individual or a corporation. However, if a dividend is paid to a non-resident, the provisions of the relevant double taxation agreement may apply.

Value Added Tax (VAT)

The VAT rate of 23% applies to most products and services, and a reduced VAT rate may apply to certain specified activities. For example, a VAT rate of 8% applies to construction, renovation, modernization, and redevelopment of buildings, and a 5% VAT rate applies to basic food products (e.g. bread, dairy products, meat products, cereal products: flour, cereal, pasta, juices) and books. There are plans to change these rates in 2018.

Income tax from individuals

The personal income tax rate is 18%, but if the income earned during the year exceeds the amount of PLN 85,528 (about EU 20,000) then the tax rate is 32%.

Foreign investors are taxed in Poland if they live in Poland (e.g. when they stay in Poland for over 183 days a year). A person who does not live in Poland pays tax only on the income that he has earned in Poland, to the extent allowed for in the double taxation agreement.

Individuals

Our experienced lawyers provide a comprehensive list of legal services for individuals, such as:

Companies

Our attorneys provide a range of legal services for businesses, from startup to adjusting for growth or change. Some of the services we offer are:

Public Sector

In addition to serving individuals and companies our firm provides legal services in the public sector. We work with government agencies of all levels.

Our lawyers bring their expertise and experience in Administrative law to counsel in several facets of the public sector including in.

  • Educational law
  • Municipal economy
  • Social assistance
  • Public procurement
  • Public finances
  • Waste management
  • Taxations
  • Environmental protection
  • Election law

Professional Training

We offer legal training courses to clients and colleagues such as, Changes to Labor Codes, Termination of Contracts, and more. We can provide training at the client’s office. We also offer the option of Online training courses. If you are interested in more information, please contact us at office@aliantlaw.pl

Some of the courses we offer are:

  • Current Changes in the Labor Code
  • Mobile workers
  • Penalties
  • Mobbing
  • Termination of contracts
  • Contacting the former employer and work on sick leave
  • The Tevolution in the Code of Administrative Procedures

With clear conscience and satisfaction I confirm the Law Firm motto: "Lawyer you can trust"!
The Law Firm of Mrs Małgorzata Krzyżowska is characterized by: high professional competence, reliability, involvement in the case and a very prompt intervention in the case of urgent issues.

Mrs Krzyżowska is a very practical and pays attention to every detail. From the very beginning she leads her customer step-by-step, discussing all the issues, and her involvement is at the highest level. 

As the customer, I had received assistance in the field of labor and administrative law. On the basis
of our existing cooperation I can say, that Lawyer Małgorzata Krzyżowska has an excellent orientation in legal provisions in force, she is always involved in the case and acts with great dose of dynamism.

I would really like to highlight the preparation and clarification of legal issues before the visit to the court. My first visit at the Law Firm, and such an professionalism. Analysis of the evidence material
by Mrs Krzyżowska is very clear and understandable, and discussing legal issues, she refers to specific legislation contained in the Code.

The case was led with attention to details. Mrs Krzyżowska was very inventive and involved. It is nice to know, that the person you give all your legal problems, often private and professional, is able
to protect you from erroneous decisions by her quick reactions.

The highest quality of work, accuracy of proposed solutions, as well as extensive experience combined with response to customer’s needs makes me truly recommend the cooperation with Mrs Małgorzata Krzyżowska.

Strengths of the Law Firm: high level of expertise, involvement in the cases, remuneration adapted
to the company capabilities and complexity of the case.

Strengths of the Law Firm: great involvement, huge expertise, understandable explanation of issues.

Strengths of this Law Firm: high personal culture, high efficiency of the case management, deep involvement in the conducted cases, good location, high level of administrative service.

We are very satisfied with the cooperation on both the administrative handling level and proper access to all necessary information.

Head of Aliant Poland

Małgorzata Krzyżowska

P: +48 61 8 521 555
F: +48 61 8 521 555
E: office@aliantlaw.pl
@: https://aliantlaw.pl/


Al. Niepodległości 31, I piętro 61-714 Poznań, Poland


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