Legal forms of conducting business activity available to foreigners in Poland

The matter of taking up business activity by foreigners in Poland is regulated by article 13 of the Act on freedom of business activity. The Act defines “a foreign person” as a foreigner who is a natural person and wants to conduct business activity within the territory of Poland. The rules of taking up and conducting business activity within the territory of the Republic of Poland by foreign persons, as defined by the Act, differ based on the legal and international status of a foreign person.

Within the territory of the Republic of Poland there are no separate rules of taking up and of conducting business activity for foreign persons:

from Member States of the European Union (Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Greece, Spain, Netherlands, Ireland, Lithuania, Luxemburg, Latvia, Malta, Germany, Portugal, Romania, Slovakia, Slovenia, Sweden, Hungary, Italy, United Kingdom);
from Member States of the European Free Trade Association – EFTA (Iceland, Lichtenstein, Norway, Switzerland);
from Member States of the European Business Area Agreement (Norway, Iceland, Lichtenstein);
from non-Member States of the European Business Area Agreement, which may enjoy entrepreneurial freedom based on agreements signed between those states and the European Union and its Member States (Switzerland).

Those persons may take up and conduct business activity within the territory of Poland on the same grounds as Polish citizens, which means that without any other requirements they may take up and conduct any form of an business activity permitted by Polish law.

To take up and conduct business activity within the territory of Poland on the same grounds as Polish citizens, other foreign persons must meet extra conditions listed in the table below:

Legal basis from the Act on freedom of business activity	Who may take up and conduct business activity within the territory of Poland on the same grounds as Polish citizens?	Legal basis for issuing the document
article 13 item 2 point 1 letter a	holders of a permanent residence permit	article 195 from the Act of 12 December 2013 on foreigners
article 13 item 2 point 1 letter b	holders of long term EU residence permit	article 211 of the Act of 12 December 2013 on foreigners
article 13 item 2 point 1 letter c	holders of a temporary residence permit for the purposes of obtaining higher education while attending first degree studies, second degree studies, uniform Master’s studies or third degree studies in Poland	article 144 of the Act of 12 December 2013 on foreigners
brak podanego artykułu	holders of a temporary residence permit for the purposes of family reunification granted to a foreigner entering the territory of the Republic of Poland or staying in this territory for the purposes of family reunification and who is a family member of a foreigner residing in the territory of the Republic of Poland: for at least 2 years, on the basis of consecutive temporary residence permits, including immediately before filing an application for a temporary residence permit for a family member – on the basis of a permit granted him for a period of stay of no less than 1 year (article 159 item 1 point 1 letter e of the Act on foreigners) on the basis of a temporary residence permit referred to in article 151(1), a temporary residence permit for the purposes of carrying out research (article 159 item 1 point 1 letter f of the Act on foreigners) on the basis of a temporary residence permit for the purposes of carrying out research if such a foreigner holds a residence permit referred to in Article 1(2)(a) of Council Regulation No 1030/2002, with the annotation “naukowiec” (“researcher”), issued by another European Union Member State, where the agreement on admitting the foreigner for the purposes of carrying out a research project concluded with an adequate research institution established in that state provides for carrying out research also in the territory of the Republic of Poland (article 159 item 1 point 1 letter g of the Act on foreigners) on the basis of a temporary residence permit for the purposes of highly qualified employment (article 159 item 1 point 1 letter h of the Act on foreigners) in connection with having been granted a residence permit for humanitarian reasons (article 159 item 1 point 1 letter i of the Act on foreigners)	article 159 item 1 excluding circumstances referred to in item 1 point 1 letter a-d of the Act of 12 December 2013 on foreigners
article 13 item 2 point 1 letter c	holders of a temporary residence permit due to other circumstances granted to a foreigner holding a long-term EU residence permit granted by another European Union Member State, and who: intends to be employed or self-employed within the territory of the Republic of Poland under the laws applicable in this regard in this territory, or intends to undertake or continue studies or vocational training within the territory of the Republic of Poland, or proves that there are other grounds for his residence within the territory of the Republic of Poland	article 186 section 1 point 3 of the Act of 12 December 2013 on foreigners
article 13 item 2 point 1 letter c	holders of a temporary residence permit due to other circumstances granted to a family member or a foreigner’s spouse holding a long-term EU residence permit granted by another European Union Member State	article 186 section 1 point 4 of the Act of 12 December 2013 on foreigners
article 13 section 2 point 1 letter d	holders of a temporary residence permit granted to a foreigner entering the territory of the Republic of Poland or staying in this territory for the purposes of family reunification, a family member of a holder of a permanent residence permit, a long-term EU residence permit, a refugee status or subsidiary protection. A foreigner’s family member is defined as: a person married to a foreigner under Polish law; a minor child of a foreigner and a person married to him under Polish law, including an adopted child; a minor child of a foreigner, including an adopted child, dependent on him, of whom the foreigner has parental authority; a minor child of a person married to a foreigner under Polish law, including an adopted child, dependent on him, of whom he has parental authority. A lineal ancestor of a minor foreigner who has been granted refugee status or subsidiary protection and is residing unattended within the territory of the Republic of Poland or an adult responsible for such a foreigner shall also be considered his family member.	the Act of 12 December 2013 on foreigners
article 13 item 2 point 1	refugee status holders	article 13 of the Act of 13 June 2003 on granting protection to foreigners within the territory of the Republic of Poland
article 13 item 2 point 1 letter f	person with subsidiary protection	article 15 of the Act of 13 June 2003 on granting protection to foreigners within the territory of the Republic of Poland
article 13 item 2 point 1 letter g	holders of a residence permit for humanitarian reasons, or a permit for tolerated stay	article 226 of the Act of 12 December 2013 on foreigners
article 13 item 2 point 1 letter h	holders of a temporary residence permit married to a Polish citizen residing in Poland	article 226 of the Act of 12 December 2013 on foreigners
article 13 item 2 point 1 letter i	holders of a temporary residence permit for the purposes of conducting business activity, granted on the basis of continuing this business activity after an entry into the CEIDG register	the Act of 12 December 2013 on foreigners
article 13 item 2 point 2	foreigners, who enjoy temporary protection in the Republic of Poland	article 106 item 1 of the Act of 13 June 2003 on granting protection to foreigners within the territory of the Republic of Poland
article 13 item 2 point 3	foreigners holding a valid Pole’s Card	The Act of 7 September on Pole’s Card
article 13 item 2 point 4	foreigners, who are family members in accordance with article 2 item 4 of the act of 14 July 2006 on the entry into, residence in and departure from the territory of the Republic of Poland of nationals of the European Union Member States and members of their families joining citizens of EU, EFTA and European Business Area Member States, or staying with them	article 2 point 4 of the Act of 14 July 2006 on entry into, residence in and departure from the territory of the Republic of Poland of nationals of the European Union Member States and members of their families

Note! Foreign persons, who do not comply with the above mentioned conditions have the right to take up and to conduct business activity only in the form of a limited partnership, a limited joint-stock partnership, a limited liability company and a joint-stock company. Such persons may also join those companies, as well as take up or purchase their shares or stocks.

International agreements concluded between Poland and certain countries may introduce extra restrictions or entitlements. The Ministry of Foreign Affairs keeps an internet treaty base, where you may check if an international agreement amending rules of taking up activity in the territory of the Republic of Poland for citizens of a given country was concluded.
Currently, the only such agreement is between the Republic of Poland and the United States.