9% rather than 19%
Eligible small or new companies may receive the reduced CIT rate on income other than capital gains. Revenue thresholds and exclusions apply.
Official source: 9% rather than 19%
Your Sp. z o.o. in Poland. From one source.
A company inside the EU single market, quote on request.
Price on request. Fixed quote after the structure call, in writing before you engage us.
Request a quoteBook a call- 0%on retained profits under Estonian CIT
Key facts.
- Taxation
- 19% CIT; 9% for eligible small or new companies on qualifying income. Individual dividends 19%. Estonian CIT as an option: 0% on retained profits, 10% or 20% on distribution.
- Substance
- Full accounts, financial statements, register filings; ZUS and VAT depending on activity. Minimum share capital PLN 5,000.
- Director
- No residence requirement. Business address included for 12 months. Management from Germany can create German tax exposure.
- Best suited to
- For businesses and independent professionals with a real Polish connection. Turnover-based and profit-based taxation require the same underlying business assumptions.
As of 30 October 2026, sources at the end of the page. All countries compared
Your GCS formation package.
Price on request. Fixed quote after the structure call, in writing before you engage us. The scope depends on legal form and plan.
The structure call fee is credited.
Sp. z o.o. or JDG, depending on activity, liability and tax regime. Price and scope follow an introductory call.
Included in the package
- Formation preparation, document review and a dedicated GCS contact.
- Incorporation including government, local formation, translation and certification fees required for the standard case.
- Incorporation and required initial filings, tax registration and a business address for twelve months.
- Digital incorporation documents and a schedule of ongoing obligations.
From the second year
as quoted — Basic administration, renewing the included address and local statutory roles, plus routine register filings and related registry fees. Excluding applicable VAT; accounting provides any required financial information.
Budgeted separately
Share capital where the country requires it, taxes on your activity, bookkeeping, financial statements, tax returns and, where applicable, audits are outside the formation package. Physical offices, operational substance, nominee directors, special licences and additional entities are quoted separately. Bank-application support does not guarantee acceptance.
Potential advantages for your business.
Estonian CIT
While profits stay in the company, no CIT is due. On distribution small and new companies pay 10%, others 20%; with dividend tax after credit the total is 20% or 25%. Conditions: individuals as the only shareholders and employees, for new companies from the second year. Hidden profit distributions are taxed straight away.
Official source: Estonian CITCompany form and special regime
A JDG is a sole trader with personal liability and different possible tax regimes depending on activity. We quote either form based on your plans.
As of 09/2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.
What this company can offer.
- Estonian CIT: 0% while profits stay in the company, 10% or 20% on distribution
- Otherwise 9% CIT for small and new companies
- EU base close to Germany
A Sp. z o.o. requires full accounts and register filings. For Estonian CIT it needs employees and individuals as its only shareholders. A JDG involves separate personal-liability and social-contribution considerations.
When this country fits.
For businesses and independent professionals with a real Polish connection. Turnover-based and profit-based taxation require the same underlying business assumptions.
Substance and management.
Residence, work, contracts and social insurance must align. Management duties cannot simply be relabelled as independent B2B services.
- JDG lump-sum turnover taxation can include 12% for specified IT services, 8.5% for certain other services or 15% for specified intangible services. Precise classification and exclusions matter; the preceding-year turnover limit is EUR 2 million. Services for an employer for whom you did the same work as an employee in the current or previous year are excluded (article 8(2)). As of 10/2026.
- Alternatives generally include 19% linear taxation or the 12% / 32% scale. Qualifying IP income may use a 5% IP box. As of 09/2026.
- Sp. z o.o.: standard CIT is 19%, with 9% available for eligible smaller or new taxpayers and qualifying income. Individual dividends generally face 19%; minimum share capital is PLN 5,000. As of 09/2026.
- Estonian CIT (ryczałt od dochodów spółek): no tax while profits stay in the company. On distribution small and new companies pay 10%, others 20%; with dividend tax after credit the total is 20% or 25%. Conditions: individuals as the only shareholders, no shares in other companies, passive income below 50% and employees, for new companies one more full-time post a year from the second year up to three. As of 10/2026.
From context to execution.
Review
Ownership, activity, residence and the countries involved.
Agreed sequence
Responsibilities, document checklist and open specialist questions.
Coordination
Company or residence documents, banking preparation and local professionals within the agreed scope.
Handover
Documents and a schedule of ongoing obligations.
Document review, specialist clearance, filing and account or status decisions follow separate processes. Authority and bank decisions cannot be guaranteed.
Ongoing duties.
ZUS, health contributions, VAT and accounting affect total cost. Start-up relief and returnee relief require individual eligibility. Limited companies need full accounts and register filings.
From a German perspective.
Poland is not categorically outside German low-tax testing. Treaty relief depends on the income and conditions; an available German home may preserve German residence. Review ownership and exit-tax exposure before moving.
Management & permanent establishment
Actual central management and fixed business facilities can create German tax exposure; a foreign registered address is not sufficient.
Sections 10 / 12 AOControlled foreign companies
Control, income type and actual taxation matter. The low-tax threshold is below 15% (as of 09/2026); EU/EEA substance rules require evidence.
Sections 7–13 AStGForeign-interest reporting
Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.
Section 138(2) AOExit taxation
Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.
Section 6 AStGRemaining German interests
German nationals meeting all relevant conditions may face extended limited taxation for up to 10 years after the departure year (as of 09/2026). Preferential taxation alone is insufficient.
Section 2 AStGTax treaties
Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.
Treaty statusThis overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.
Guides and terms for this country.
Choosing a legal form abroad: LLC, Ltd, OÜ or Sp. z o.o.?
LLC, Ltd, OÜ or Sp. z o.o.: the eight forms GCS incorporates all have limited liability and differ in statutory roles and tax model. The most flexible is the US LLC: online, no presence required, no US income tax without US business activity. A comparison with table, examples and the recommendation of which form suits which way of life.
Formation30 October 202619 min
What forming abroad costs: the package, the fees and the items beside it
A formation price is only a number once it is clear what it includes. This article breaks the cost of a company abroad into government fees, statutory roles, bookkeeping and tax, shows the GCS packages for eight countries, describes the process from first conversation to handover and shows why the US LLC offers location-independent entrepreneurs the best balance of cost and flexibility.
Formation21 September 202617 min
After incorporation: annual filings, bookkeeping, registers. The compliance calendar of a company abroad
Incorporation starts the calendar. Every jurisdiction requires at least one register filing, bookkeeping and tax returns each year, many even from a dormant company. This article lists the obligations by country with deadlines and government fees, sets out what GCS takes over from year two and recommends confining the calendar to one country: the one you live in.
Formation30 October 202616 min
Terms in the glossary.
Worth knowing.
Which legal form fits?
Compare cost structure, liability, capital and distributions.
Do all IT services use one rate?
No. Exact service classification is decisive.
Does lump-sum tax replace social contributions?
No. Social and health contributions remain separate.
Is deferred CIT never payable?
No. Distributions and equivalent events can trigger tax.
Can I manage from Germany?
Actual German management may create German tax exposure and needs review.
Let us plan your company in Poland.
Tell us your current residence, your business model and your timeframe. In the 15-minute introductory call we establish whether your plans fit what we do.
15 minutes, free of charge. Pick a time in the calendar. Prefer writing? Use the enquiry form