Poland’s standard private company is the spółka z ograniczoną odpowiedzialnością (sp. z o.o.), a limited-liability company widely used by foreign investors entering Central Europe.
Capital
The minimum share capital is PLN 5,000, with a minimum nominal value per share. Liability is limited to the company’s assets.
Two routes to incorporate
You can form the company by notarial deed (allowing tailored articles and in-kind contributions), or use the S24 online system, which uses a standard template and can register a company in around 24 hours. S24 is faster and cheaper but less flexible.
Register with the KRS
The company is entered in the National Court Register (KRS). On registration it is assigned tax (NIP) and statistical (REGON) numbers, and registers for VAT where relevant.
Signatures and identity
The S24 route requires a qualified electronic signature or a Polish trusted profile (ePUAP), which non-residents may not have — a frequent reason to use the notarial route or local representation.
For foreign founders
Foreigners can fully own a Polish sp. z o.o. The electronic-signature requirement and Polish-language filings are the usual friction points. A verified Polish colleague can choose the right route, prepare the documents, and file with the KRS.
Thresholds and the S24 process change — confirm current requirements with admitted Polish counsel.