Local business incentives
Poland does not have funds at its disposal in order to help foreign investors. In Poland, aids are only tax exemptions. Indeed, in case of investments in special economic zones, investors can benefit from tax reductions. Furthermore, in case of job creation in high unemployment rates areas, companies can benefit from tax allowances. As part of the European pluriannual programme: PHARE, investors can benefit from a medium-term assistance. Small and medium-sized companies, willing to set up in Poland can benefit from the JOP programme to obtain supports in order to create a joint-venture. For further information, investors should contact the Permanent Representation of France with EU "Cellule Entreprise" in Brussels. The Polish Agency for Foreign Investment also provides additional information.
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Legal forms of companies
| Form |
Number of partners/shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
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The Spolka Ackjna (SA) is a Public Limited Company
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Minimum 3
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PLZ 100,000, 25% released at registration. (Minimal nominal value: PLZ 1)
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Liability is limited to the amount contributed.
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They consist in stamps, notary fees and a fixed duty of PLZ 800.
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Public Limited Companies must publish the accounts in Monitor "Polski B".
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The Spolka Zoograniczona odpowiedzialnoscia (ZOO) is similar to a Private Limited Company.
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Minimum 1
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PLZ 4,000 (minimal nominal value: PLZ 50).
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Liability is limited to the amount contributed.
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They consist in stamps, notary fees and a fixed duty of PLZ 800.
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No
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Registration and licensing procedures
Status must be drawn up in a notarized deed. The competent body is the Commercial Court where the company is located. The Law-Clerk's Office of the Court deals with the registration's notification. Then, a request must be sent to the Central Office of Statistics to obtain an identification number.
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Foreign exchange control
As for exchange regulations, free conversion of currencies is carried out as well as the right to transfer profits and capital, with no authorization from the National Bank and with no time limit during which the latter must remain within the territory.
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Regulations concerning equity investment
A majority holding interest in the capital of a local company is legal in Poland, but with a preliminary authorization.
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FDI inflows in Poland
| FDI inflows (millions US$) |
2000 |
2001 |
2002 |
World rank |
| Foreign Direct Investments (F.D.I.) |
4131
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4123
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6159
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20
/ 196 |
| Sources : UNCTAD Database FDI/TNC |
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Last modified in
December 2003
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