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 ↗
Jurisdictions
Poland · JDG & Sp. z o.o.
Sole trader or limited company: compare activity, costs, liability and where you actually live and work.
Formation & price
Your GCS formation package.
On request
Price depends on legal form and scope
You receive a written quote after an introductory call.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
on request —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, taxes on your activity, bookkeeping, financial statements, tax returns and 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.
Enquire about the Poland packageTax & company structures
Potential advantages for your business.
Estonian CIT
This optional regime can defer tax on certain profits until distribution. Ownership, employment and other conditions apply; hidden profits may trigger earlier taxation.
Official source ↗Company 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 September 2026. Benefits depend on activity, actual management, residence and personal circumstances. Company taxation is not the shareholder’s total tax burden.
At a glance
What this company can offer.
- EU base close to Germany
- Suited to a local operating business
- An alternative to a sole trader’s personal liability
PLN 5,000
Minimum share capital · Sp. z o.o.
Company capital, not a formation fee. A JDG is a different legal form.A Sp. z o.o. requires full accounts and register filings. A JDG involves separate personal-liability and social-contribution considerations.
Where it fits
The location must fit the plan.
For businesses and independent professionals with a real Polish connection. Turnover-based and profit-based taxation require the same underlying business assumptions.
Scope
From context to execution.
- Review of ownership, activity, residence and countries involved.
- Agreed responsibilities, document checklist and open specialist questions.
- Coordination of company or residence documents, banking preparation and local professionals within the agreed scope.
- Document handover and a schedule of ongoing obligations.
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 general preceding-year turnover entry limit is EUR 2 million. As of 09/2026.
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-style CIT defers eligible corporate taxation until distributions or equivalent events, subject to ownership, employment and other rules.
Requirements & Substance
What needs to be clear first.
Residence, work, contracts and social insurance must align. Management duties cannot simply be relabelled as independent B2B services.
Timing
A sequence with clear dependencies.
Document review, specialist clearance, filing and account or status decisions follow separate processes. Once the documentation and scope are clear, we agree a schedule. Authority and bank decisions cannot be guaranteed.
Ongoing Duties & Cost Drivers
The structure must work day to day.
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.
German connections
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 AO ↗Controlled 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 AStG ↗Foreign-interest reporting
Foreign businesses and shareholdings may trigger notification duties. Conditions, thresholds and deadlines need review.
Section 138(2) AO ↗Exit taxation
Departure or restrictions on German taxing rights can trigger taxation of unrealised gains on covered interests, subject to personal conditions.
Section 6 AStG ↗Remaining 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 AStG ↗Tax treaties
Residence, income, entitlement and the current treaty text determine relief. The existence of a treaty is not a blanket exemption.
Treaty status ↗This overview does not replace case-specific review by directly appointed, qualified legal and tax professionals.
Read on
Guides and terms for this country.
Formation21 September 202619 min
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.
Read the articleFormation21 September 202617 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.
Read the articleFormation21 September 202616 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.
Read the article
Terms in the glossary
Questions & Answers
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.