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    Setting-up a company in Poland, formation, Restructuring, JV & SHA

    We form and transform companies, build joint ventures and shareholder agreements - from choosing the right form and registration to corporate governance that actually serves your business.

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    Registering a company in Poland isn't just filling out a form - it's a decision about legal form, capital structure and registration path with consequences for years to come. We support Polish and foreign clients at every stage: choosing a legal form, preparing documentation, and representation before the registry court. We match the registration path - electronic (the S24 system) or notarial - to the shareholders' actual needs, not to a single default template.

    Legal position: August 2026.

    What we cover

    Choosing the legal form

    We match the company form to your goal - liability, tax and investor plans - instead of defaulting to the usual path. We compare the real consequences of each option

    • limited liability company (sp. z o.o.), simple joint-stock company (PSA), joint-stock company, partnerships,
    • shareholder liability, taxation and running costs,
    • fit with financing and a planned exit.

    Registration: S24 or a notary

    We register the company in the KRS by the fastest suitable route - via the S24 system, or before a notary when the articles need bespoke provisions

    • registration via S24 (fast, on a template) or by notarial deed,
    • articles of association, filings and KRS entries,
    • NIP, REGON, VAT, UBO register and first post-registration duties.

    Simple joint-stock company (PSA)

    For technology and talent-driven projects, the PSA lets shares be taken up for work and know-how and gives a flexible capital structure

    • shares for non-cash contributions (work, services, know-how),
    • flexible share capital and simplified bodies,
    • a structure ready for financing rounds and investor entry.

    Capital, contributions and in-kind

    We put the capital and contribution structure in order - including in-kind contributions, when assets, rights or intellectual property go into the company

    • cash and non-cash (in-kind) contributions, including IP,
    • valuation of the in-kind contribution and filing formalities,
    • share premium, reserve capital and capital coverage.

    Articles and corporate governance

    We draft the articles of association or statute so they genuinely protect the founders and order decision-making - not just a template from the system:

    • bodies, representation and rules for passing resolutions,
    • reserved matters, quorum and majorities,
    • transferability of shares and shareholder protections.

    Shareholder agreements (SHA)

    We settle the relationship between shareholders beyond the articles - where control, entries and exits are actually decided

    • vesting, rights of first refusal, tag-along and drag-along,
    • voting, appointment of bodies and deadlock rules,
    • exit, valuation and dispute-resolution mechanisms.

    Joint ventures (JV)

    We structure joint ventures between two or more partners - as a JV company or a cooperation agreement - with a clear split of control and exit

    • choice of JV model (special-purpose company or contractual JV),
    • contributions, profit split, control and know-how protection,
    • exit, deadlock and termination scenarios.

    Company transformations

    We change a company's legal form while preserving continuity - without setting up a new company and moving assets piece by piece

    • transformation plan, examination and resolutions,
    • continuity of contracts, permits and rights (succession),
    • registration of the transformation and post-change duties.

    Sole trader into a company

    We safely move a sole proprietorship into a company, to limit personal liability and keep contracts and client relationships intact

    • transformation of a sole trader into a capital company,
    • continuity of contracts, licences and settlements,
    • tax consequences and the moment of transition.

    Foreign investor entry

    We build the entry structure for a foreign investor onto the Polish market - a subsidiary or a branch - taking sector requirements into account

    • subsidiary or a branch of a foreign entrepreneur,
    • representation, powers of attorney and registration requirements,
    • consents and restrictions in regulated sectors.

    Changes in the company

    We handle changes in an existing company - from capital to the shareholder base - so they are effective and correctly disclosed in the KRS

    • increase and reduction of share capital,
    • amendments to the articles, shareholders and bodies,
    • transfer and redemption of shares, recapitalisation.

    Shelf company and due diligence

    When time matters we point you to a safe shelf company, and before any changes we check its legal standing so you do not inherit someone else's risk:

    • purchase and takeover of a ready-made company,
    • corporate due diligence before a transaction or change,
    • cleaning up the company's documentation and registers.

    S24 or a notary - which path to choose?

    S24 is an electronic platform run by the Polish Ministry of Justice, where shareholders enter into the articles of association based on an official template and file the KRS (company register) application electronically.

    When S24 makes sense

    It works well when:

    • capital contributions to the company are purely monetary (S24 does not support in-kind contributions),
    • the shareholder structure and company rules fit within the official template (limited scope for modification),
    • speed and lower registration cost are the priority.

    When a notary makes sense

    The notarial route can be better when:

    • an in-kind contribution to the company is planned,
    • shareholders need non-standard provisions in the articles of association (e.g. special shareholder rights, a complex voting structure),
    • the transaction or investment structure needs flexibility the official S24 template doesn't allow.
    • A KRS entry via S24 is as a rule made within about 24 business hours, though in practice, given court workload, it usually takes anywhere from a few days to around two weeks.
    • The court fee for S24 registration is usually lower than for notarial registration (the standard court fee is PLN 500; via S24, roughly half that amount).

    We advise on which path to choose and prepare documentation regardless of the chosen route - we don't default to one solution, we fit it to the client's situation.

    Formal requirements

    • Minimum share capital for a limited liability company (sp. z o.o.): PLN 5,000.
    • A company can be formed by one or more shareholders (natural or legal persons).
    • The articles of association require notarial form (for notarial registration) or the S24 form (for electronic registration).

    How we work

    1

    Discussing business goals

    We learn the client's plans (scale, shareholders, planned financing) before recommending a legal form and registration path.

    2

    Recommending the form and path

    S24 vs. notary, legal form and capital structure - matched to the shareholders' situation.

    3

    Preparing documentation

    Articles of association, registration documents and KRS filings.

    4

    Registration and representation

    Filing the application, liaising with the registry court and representation in case of formal objections.

    5

    First steps after registration

    Support with initial formalities (tax ID/NIP, statistical number/REGON, bank account, notifications), where the client needs it.

    Who this is for

    Foreign investors and capital groups

    Entering the Polish market - a company with foreign capital or a foreign-company branch.

    Shareholders planning an in-kind contribution

    For whom S24 isn't an option and who need the notarial path.

    Startups and small teams

    For whom the speed and cost of S24 registration are the priority.

    Companies in sectors where WLAW has extra regulatory expertise

    E.g. crypto companies registering with a future CASP licence in mind (see For Crypto Businesses).

    Frequently asked questions

    How long and how much does setting up an LLC take?

    A limited liability company is fastest and cheapest to set up via the S24 system - registration can be ready within a few days.

    The notarial route takes longer and costs more, but allows bespoke provisions in the articles that a S24 template cannot accommodate. The choice depends on whether you need a standard, fast registration or a tailored agreement.

    S24 or a notary - which route to choose?

    Choose S24 when speed matters and a standard agreement is enough; a notary when you need bespoke provisions.

    With S24 you work on a template, so you cannot add unusual clauses (such as privileged shares or a complex governance model). Before a notary the agreement is tailored, which matters with several shareholders, an investor or plans for future rounds.

    Can a foreign national set up a company in Poland?

    Yes - a foreign national can set up and be a shareholder in a Polish company, though the scope of freedom depends on nationality and the form of activity.

    In practice the limited liability company is most common and is available to investors from outside the EU too. Sector requirements and identification formalities are a separate matter.

    How does a PSA differ from an LLC?

    The PSA is more flexible on capital and lets shares be taken up for work and know-how, which suits startups well.

    The LLC is a proven, universal choice for most businesses. The PSA gives more freedom in the capital and governance structure, but is less familiar to counterparties and institutions.

    How do I convert a sole proprietorship into a company?

    A sole proprietorship can be transformed into a capital company with continuity preserved - without closing the business and moving contracts one by one.

    This limits your personal liability, and the company generally succeeds to the rights and obligations of the former activity. The key issues are the tax consequences and the moment of transition.

    What is a company transformation and why do it?

    A transformation changes a company's legal form (for example an LLC into a joint-stock company) while keeping the same business and continuity of rights.

    It is done when the current form no longer fits the scale, investment plans or market requirements. The process covers a transformation plan, resolutions and registration, and the company keeps its contracts and permits.

    What is a shareholder agreement (SHA) and do I need one alongside the articles?

    A shareholder agreement (SHA) governs the relationship between shareholders where the articles are silent or cannot reach - and it is where real control over the company plays out.

    It orders voting, the entry and exit of shareholders, minority protection and deadlock situations. With more than one shareholder or an investor, it is usually worth having.

    How do I secure a joint venture?

    A joint venture is secured by a clear split of control, contributions and exit rules - ideally before the partners start working together.

    A JV can be structured as a special-purpose company or a cooperation agreement. The key elements are know-how protection, decision-making mechanisms and scenarios for parting ways and deadlock.

    Can I contribute an in-kind asset such as a trademark or software?

    Yes - a non-cash (in-kind) contribution, including intellectual property rights, can be made to a company, provided the assets are transferable and can be valued.

    An in-kind contribution requires proper documentation and valuation and, for some forms, additional formalities. It is worth confirming in advance that the company holds full rights to the contributed asset.

    What is the difference between a branch and a subsidiary for a foreign investor?

    A subsidiary is a separate Polish entity with its own liability, while a branch is part of the foreign company operating in Poland under its liability.

    The choice affects liability, tax and the way business is run. For most investors planning a real presence in Poland, a subsidiary is the natural choice.

    Typical situations we help with

    A foreign capital group setting up a Polish subsidiary

    A group entering the Polish market needs to choose a legal form, prepare documentation compliant with foreign-capital requirements, and coordinate with the parent company abroad, all at once.

    A startup choosing between S24 and a notary

    A team setting up a tech company wants to register it quickly and cheaply via S24, but plans a future in-kind contribution (e.g. IP rights) - we help decide whether to go the notarial route from the start, or register via S24 and amend the agreement later.

    Registering a crypto company with a future CASP licence in mind

    The capital structure and articles-of-association provisions matter for the later licensing process - we coordinate registration with the team behind the crypto-assets page.

    What clients say about working with us

    “I attest, with great certainty after my various works with the experts of the Wołoszański & Partners firm, who are a team with high knowledge, speed, sense of emergency, responsibility, and professionalism; characteristics that perhaps can be found in respectable law firms. But the added value for which we highly recommend them is their sense of collaboration and partnership, where they take into account the interests of all the parties and provide beneficial solutions adapted to commercial needs. We successfully completed a complicated M&A and restructuring process that Wołoszański & Partners carried out in a highly creditable manner. I would highly recommend this law firm for any legal matter, accounting advice that requires unusual strategies and leverage.”

    “Web Shield is European-based provider of merchant underwriting and monitoring solutions. Our investigation tools help acquiring banks and payment service providers to identify hidden risks in their merchant portfolio. I can recommend Wołoszański & Partners team based on 5 years’ experience of working with them. Their strong side is an individual approach and sincere customer care. They are very diligent, thoughtful, and responsive. Such a partner is most valuable in our international expansion efforts. Wołoszański & Partners have assisted us in M&A endeavours. They provided comprehensive services, coordinated external service providers, and delivered on the set tense schedules. What is noteworthy is the high level of trust they have with all their partners. This level of reliability allowed us to avoid multiple obstacles. We have been very pleased with the final outcomes.”

    “As KRESK Group, the owner of the SVR, Lazartigue and FILLMED brands operating in the dermocosmetics and aesthetic medicine sector, we have been cooperating with Wołoszański i Wspólnicy for several years. We rely on legal assistance in statutory matters and those relating to the day-to-day business operations. Thanks to the Law Firm's excellent knowledge of issues from various areas of law, pro-business approach, reacting in advance to the changing environment, reliability and timeliness we can be sure that our projects are in good hands. And the most important thing: Michał Wołoszański and his colleagues are the team of young, committed, dynamic people with open minds. We are very satisfied with the cooperation with the Law Firm and we recommend it with full conviction.”

    “Wołoszański & Partners has been providing support for Quadient since 2013. We are an international IT organisation present in 70 countries rendering IT services and developing software for the banking and insurance industry. We help organisations deliver exceptional customer experiences and it is crucial for us to have a legal partner which is professional and easy to work with. This is what we appreciated the most during all the period of the collaboration. Michał Wołoszański and his team are efficient, communicative and very sincere in their care for us as a client. They are brilliant while working with our subsidiaries and their dynamic approach is a great fit to our corporate culture. Wołoszański & Partners connect legal expertise with a deep understanding of our business environment.”

    “Wołoszański & Partners team provided great legal support for the companies I had been managing and advising for many years. Among other things they were involved in M&A related works for Wawa Taxi and SIXT Rent a Car. Wołoszański & Partners experts go truly above and beyond in analyzing all aspects of a deal. They are professional and easy to work with. I would highly recommend this team for any legal advice, strategy or ultimately, action.”

    “Astri Polska is a leading company in the Polish space sector. It specialises in the field of electronics, optomechatronics, and space applications and services. We are collaborating with Wołoszański & Partners since 2015. During this time, they proved themselves as dynamic, intelligent and pro-business lawyers. They put in their best efforts to help out during negotiations and have a deep understanding of highly technical matters. I can only highly recommend them.”

    Our experts

    Lawyers who form, transform and structure companies - from registration to shareholder agreements and joint ventures.

    Łukasz Kudela

    Łukasz Kudela

    Partner · Attorney-at-Law

    Łukasz advises on forming and transforming companies and on structuring the relationship between shareholders, combining corporate law with the realities of financing and growth.

    Contact ŁukaszClick the card to see the full profile ›
    Oliwia Koper

    Oliwia Koper

    Associate · Advocate

    Oliwia handles registrations and day-to-day corporate support - from the articles of association and KRS filings to changes in the ownership structure.

    Contact OliwiaClick the card to see the full profile ›
    Michał Wołoszański

    Michał Wołoszański

    Managing Partner · Attorney-at-law

    Michał shapes the structure of ventures - choice of form, joint ventures and shareholder agreements - so they protect the interests of founders and investors.

    Contact MichałClick the card to see the full profile ›

    Let's talk about your registration

    Get in touch - we respond within 1 business day - or book a free 30-minute online consultation with a lawyer, self-scheduled.

    Prefer to call? Phone us: +48 22 295 08 95.

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