Company formation in Poland for foreign founders: routes, documents and costs

Company formation in Poland for foreign founders: routes, documents and costs
Karolina Gradowska-Kania

Karolina Gradowska-Kania

Attorney / Head of the Mobility & HR department
Last modification date October 28, 2026

Can a foreigner open a company in Poland? Yes. Polish law allows both EU and non-EU founders to set up a limited liability company (sp. z o.o.), and in many cases the whole process can be completed remotely. Company formation in Poland is therefore rarely blocked by the law itself. For non-resident founders, the real difficulty lies in practical execution: the registration route that is actually available, the document chain that will be accepted in Poland, and the post-registration steps that make the company usable in practice.

That is why the wrong setup often does not fail on day one. It becomes visible later — when the founder discovers that the online route is not accessible, that foreign documents need apostille and sworn translation, that a bank will not open the account without further verification, or that incorporation is complete on paper but the company is still not operational.

If you are planning starting a business in Poland as a foreigner, this page explains the real process: what is usually possible, where delays appear, and what needs to be prepared before and after registration. This page focuses more narrowly on company formation for foreign founders.

Company formation at a glance

  • Registration route: S24 or notarial registration, depending on the structure, documents and signing tools.
  • Before KRS: prepare the company documents, founder documents and any representation needed.
  • After KRS: CRBR, VAT where applicable, banking and accounting remain separate steps.
  • Residence and work: owning a company does not, by itself, authorise residence or employment in Poland.

Company formation and business setup in Poland

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    Practical complexity

    Incorporation is rarely the hard part. Making the structure workable from day one is.

    For foreign founders, company formation in Poland is usually a cross-border execution project rather than a simple filing exercise. The main pressure points are PESEL, digital signatures, powers of attorney, apostille, KRS registration, CRBR, VAT, banking and, in some cases, immigration alignment. The company can be registered on paper long before it is ready to operate in practice.

    • Remote setup routes
    • Foreign document chain
    • Post-registration readiness
    • Residence alignment

    Want us to set up your Polish company?

    We choose the registration route, prepare the articles of association and powers of attorney, file with the KRS and handle CRBR, PESEL and permits for your board members.

    Illustration introducing company formation in Poland for foreign founders.

    Can a foreigner open a company in Poland?

    In many cases, yes. The most common vehicle for foreign founders is a Polish sp. z o.o. — a limited liability company that is generally open to foreign shareholders and foreign management board members. EU and EEA citizens do not usually face additional restrictions for incorporation itself.

    Non-EU founders can also often form a company, although the practical route and the surrounding formalities are usually more demanding when the founder is a non-resident.

    The more important question is not simply whether incorporation is legally available. It is whether the founder can complete the process with the documents, identification methods, timing, and operational needs they actually have.

    This matters particularly where the company needs to be registered before arrival in Poland, where a foreign company is one of the shareholders, or where post-registration banking and VAT need to move quickly.

    A more detailed breakdown of founder eligibility is covered separately in our guide on whether a foreigner can register a company in Poland. For a broader official overview of what forms of business activity are available to foreigners in Poland, see also setting up and registering a business.

    Need support with company registration?

    If you are planning company formation in Poland as a foreign founder, it is usually easier to assess the workable registration route, document package and post-registration steps before the process starts. A structure planned correctly at the beginning is far easier to execute than one that has to be repaired later.

    Where the process gets harder for foreign founders

    The friction points below are not unusual edge cases. They are the issues that most often delay company formation where a founder is operating from abroad or trying to coordinate incorporation with market entry, banking, or relocation.

    PESEL and access to the Polish administrative system

    A PESEL number is not always a strict condition for incorporation, but it becomes relevant at multiple stages. Some digital routes assume the founder has one, VAT and other administrative procedures become easier once it is in place, and in practice many follow-up formalities work more smoothly where the founder has already entered the Polish administrative environment.

    Timing matters: obtaining PESEL too late can slow the registrations that come after KRS rather than the incorporation itself. The official government guidance on this is available here: get a PESEL ID – a service for foreigners.

    Digital signatures and the limits of S24

    Poland’s S24 system allows online registration, but only where the founder has access to the required identity and signature tools. Profil Zaufany is connected to Polish administrative infrastructure and is usually not available to a typical non-resident founder at the beginning of the project.

    Qualified signatures from abroad may in principle work under eIDAS, but their practical compatibility with the platform is not something a founder should assume without checking first. For that reason, many foreign founders eventually need the notarial route even if they initially planned to register online. You can see the official registration environment here: Portal S24.

    Mobile phone illustration accompanying guidance on Polish company registration.

    Foreign documents, apostille and sworn translations

    Where the founder, shareholder, or representative is based abroad, the document chain becomes part of the critical path. Powers of attorney, foreign company documents, identity materials and resolutions may need apostille and sworn translation into Polish before they can be used effectively in the Polish process. This work often takes longer than founders expect because the legal drafting and the legalisation chain have to run in parallel.

    Foreign shareholders, board members and filing accuracy

    A foreign-owned structure is entirely workable, but the filing has to identify the participants correctly from the outset. Where the shareholder is itself a foreign company, the process usually requires a broader set of corporate documents and clearer identification of authorised representatives. Errors at this stage are fixable, but usually through additional registry work that costs time and disrupts the intended launch schedule.

    Can you register a company in Poland remotely?

    In many cases, yes. For foreign founders, remote company formation is often the standard model rather than the exception — but it works only where the correct route has been chosen and the document chain has been prepared properly.

    The S24 route

    S24 is the faster online option where the founder has access to the required tools and where the template articles of association are sufficient for the intended structure. It can work well for straightforward cases, but it is often not the practical starting point for non-resident founders who do not yet have the necessary Polish administrative setup or a signature that functions reliably in this environment.

    More on the procedural realities is covered in our guide on how to register a company in Poland step by step. For the official court portal, see also the National Court Register portal.

    Company documents illustrating preparation for registration in Poland.

    The notarial route with a power of attorney

    For many foreign founders, the realistic remote path is the notarial route with a power of attorney. The founder signs the power of attorney abroad, the document is legalised and translated where needed, and a representative in Poland appears before the notary and handles the registration sequence locally.

    This route is slower at the front end because of the document chain, but it is often more workable and more predictable for cross-border setups.

    What “remote” actually means

    Remote registration does not mean a simplified process. It means the normal process is being managed across borders. The founder still needs the correct mandate structure, the correct document format, and the post-registration layer ready to follow. Where those elements are coordinated properly, the founder does not need to travel to Poland to get the company registered.

    S24 or notarial route: how to choose

    The two registration routes are not interchangeable. S24 works only within the limits of the standard online template and the identity tools the founders already hold; the notarial route costs more at the front end but accommodates almost any founder structure. Use the criteria below to see which route is realistic for your project.

    CriterionS24 (online registration)Notarial route (power of attorney)
    Articles of associationStandard S24 template only; limited customisationAny lawful provisions: vesting, drag-along, preference shares, bespoke board rules
    Signing tools of foundersEvery shareholder and board member needs a Polish trusted profile (profil zaufany) or a qualified electronic signature accepted by S24Founders sign a power of attorney abroad; a representative signs the deed before a Polish notary
    Corporate shareholder from abroadPossible, but the foreign company’s representatives also need accepted signing tools and its registry documents must be verifiableStandard scenario: registry extract, apostille or legalisation and sworn translation are attached to the deed
    ContributionsCash contributions onlyCash and in-kind contributions (e.g. equipment, IP, shares in another company)
    Foreign documentsMinimal: identity is confirmed electronicallyApostille or legalisation and sworn translation of foreign documents are usually required
    Court fee and tax on the deedLower KRS court fee; no notarial fee; tax on civil law transactions (PCC) on the share capital still appliesHigher KRS court fee plus notarial fee and PCC, typically paid by the notary on behalf of the company
    Typical timingUsually quicker once all founders can sign onlineSlower at the front end because of the document chain, but more workable cross-border
    After registrationCRBR, VAT where applicable, bank account and accounting are required in both routesCRBR, VAT where applicable, bank account and accounting are required in both routes
    Decision criteria for choosing between S24 and the notarial route. The workable route depends on founder profile, documentation and operational needs.

    A more detailed walk-through of both routes is available in our guide on remote company registration in Poland.

    Documents for company formation in Poland: founder checklist

    The document chain is where most cross-border registrations slow down. The list below covers the typical requirements; the exact set depends on the route and on who the shareholders are.

    WhoDocuments usually requiredFormal requirements
    Individual founder or board memberValid passport or ID; residential address; details for the KRS forms (date of birth, PESEL if held, tax residence); board member’s statement on the registered address and consent to appointmentCopies certified by a notary or presented in person; non-Polish documents translated by a sworn translator where filed
    Corporate shareholder (foreign company)Current extract from the commercial register; document showing who may represent the company; resolution approving the investment, if required by its own rulesApostille (Hague Convention) or consular legalisation; sworn translation into Polish
    Representative acting under a power of attorneyPower of attorney covering the articles of association, share subscription and KRS filingNotarial form for the notarial route; signature certified and apostilled or legalised abroad
    The company itselfArticles of association; list of shareholders; declaration that contributions have been made; consent of the registered office owner (lease or address service agreement); CRBR beneficial owner dataFiled through the online KRS portal (PRS) after the deed; CRBR filed within the statutory deadline after registration
    Founder checklist: documents for company registration in Poland by role

    Document-by-document guidance, including what has to be apostilled and translated, is covered in Documents for company registration in Poland. The identity side is explained in PESEL and e-signature for company registration.

    Company formation in Poland: cost categories

    How much does company registration in Poland cost? There is no single figure, because the total is made up of statutory charges, third-party costs and the money the company itself needs. Budget in the following categories:

    Cost categoryWhat it coversNote for foreign founders
    KRS court fee and MSiG announcementStatutory fee for the registration entry plus the fee for the announcement in the Court and Economic GazetteThe S24 fee is lower than the fee for the traditional (notarial) route; both are fixed by regulation and paid once
    Share capitalMinimum PLN 5,000 for a sp. z o.o.; it belongs to the company and is not a cost of the serviceMust be contributed before the KRS application; a higher capital can help with banking and credibility
    Tax on civil law transactions (PCC)Tax calculated on the share capital (less certain deductible costs), payable on the deedCollected by the notary in the notarial route; declared and paid by the company in S24
    Notarial fee and copiesFee for the notarial deed and for official copies of the deedApplies only to the notarial route; depends on the share capital and length of the deed
    Apostille, legalisation and sworn translationsCertification of foreign documents and their translation into PolishOften the largest variable item for corporate shareholders based outside the EU
    Electronic signatures and PESELQualified signature or trusted profile; PESEL application where neededCosts depend on the tools founders already have and on whether a representative files the application
    Registered office and accountingAddress service or lease; mandatory bookkeeping from the date of incorporationRecurring costs; accounting is required even before the company starts trading
    Legal supportRoute assessment, documents, powers of attorney, coordination with the notary, KRS and CRBR filingsDepends on the agreed scope and the complexity of the shareholder structure
    Cost categories to budget for when forming a company in Poland. Statutory amounts change; check the current fee schedule before filing.

    Planning remote company registration?

    If you are planning company formation in Poland as a foreign founder, it is usually easier to assess the workable registration route, document package and post-registration steps before the process starts. A structure planned correctly at the beginning is far easier to execute than one that has to be repaired later.

    How the process typically works

    For foreign founders, company formation in Poland is manageable — but the order of work matters as much as the underlying legal steps. The practical sequence usually looks like this.

    Initial assessment

    The process starts with identifying the founder’s actual position: nationality, residency status, whether PESEL is available, whether the founder is acting as an individual or through a foreign company, what the business will do, and how quickly the company needs to launch. These points determine the route, the document requirements and the likely bottlenecks.

    Route selection and document preparation

    Once the route is clear, the documents are prepared in the format that the Polish process will actually accept. This usually means articles of association, powers of attorney, founder and shareholder documents, and where necessary the apostille and translation chain for foreign materials.

    Incorporation and KRS registration

    The deed of incorporation is executed either through the online route or before a Polish notary. The documents are then filed with the KRS. Once registration is complete, the company enters the register and moves into the operational setup phase.

    Post-registration readiness

    This stage is where many founders lose time. A company with a KRS number is not automatically ready to trade, invoice, bank, or satisfy counterparties. CRBR, VAT where required, banking, and accounting all need to be aligned quickly after registration.

    Need a workable route before you start preparing documents?

    This is usually where CGO Mobility enters the picture — before the structure becomes harder, slower and more expensive to correct.

    What needs to happen after KRS registration

    A KRS entry means the company exists. It does not mean the company is fully usable in practice. For foreign-owned structures especially, the post-registration layer needs to be anticipated before incorporation, not treated as a later administrative cleanup.

    CRBR filing

    Polish companies must file with the Central Register of Beneficial Owners (CRBR) within the statutory deadline following KRS registration. Where the shareholder chain includes a foreign company, identifying the relevant natural persons and documenting the ownership logic requires care.

    VAT registration

    VAT registration is separate from incorporation and is not automatic. Whether it is needed depends on the business model, planned transactions and the cross-border element of the activity. For foreign-founded companies, the procedure may involve additional verification and supporting documentation.

    Bank account opening

    Business bank account opening is one of the most underestimated stages for foreign founders. Banks usually apply stronger AML and KYC scrutiny where ownership, management or funds come from abroad. Choosing the wrong institution first can cost weeks.

    Watch illustration accompanying the stages of company registration in Poland.

    Accounting and operational setup

    From the date of incorporation, the company needs proper accounting support and ongoing compliance handling. In practice, the difference that matters is simple: a company can be registered on paper long before it is actually operational.

    Where immigration and residence intersect with company formation

    Incorporating a company in Poland and having the right to stay in Poland or work here are separate legal questions. For EU citizens, this is usually less problematic. For non-EU founders, the interaction between corporate setup and immigration status often needs to be assessed in parallel.

    A founder who plans to form a company and then relocate to Poland to manage it will usually need the residence pathway to be considered alongside the incorporation route. That is why residence status and business activity in Poland should not be treated as a separate afterthought where the founder’s long-term plan includes operating from here.

    Documentation illustrating the formalities after Polish company registration.

    How CGO Mobility supports foreign founders

    CGO Mobility does not enter the process only to confirm that incorporation is possible. The role is to make the project workable from the first decision through to operational readiness.

    • Route assessment: checking whether S24 is realistic for every founder or whether the notarial route with a power of attorney is the workable path.
    • Company documents: drafting the articles of association, shareholder resolutions and board statements, in Polish with English working translations.
    • Powers of attorney and foreign documents: preparing the power of attorney in the form required by the notary, and coordinating apostille, legalisation and sworn translations.
    • Notary and KRS: coordinating the notarial deed, filing the registration application through the KRS portal and answering registry queries.
    • CRBR, VAT and bank: filing the beneficial owner register, preparing the VAT registration where it is needed and supporting the bank onboarding documents.
    • PESEL and e-signature: obtaining PESEL numbers for board members and arranging trusted profile or qualified signature access.
    • Residence of board members: assessing, together with the residence permit for business, whether founders who plan to move to Poland need a separate immigration track.
    • The full scope of the company formation service is agreed for each project; there is no fixed package.

    The practical goal is not only to create a registered company. It is to close the gap between registration and actual readiness to operate.

    Computer screens accompanying guidance on company formation support in Poland.

    Common mistakes foreign founders make

    Most problems do not arise because the Polish system is unusually hostile to foreign founders. They arise because founders import assumptions from a different jurisdiction or underestimate the practical sequence. The same mistakes come up repeatedly.

    • Assuming S24 will work. Many founders start with the online route because it looks faster, only to discover that they do not have the identity tools the process assumes.
    • Underestimating the legalisation chain. Apostille and sworn translation are treated as side tasks even though they often sit on the critical path.
    • Treating KRS as the end of the project. In reality, CRBR, VAT, banking and accounting still need to be resolved before the company is truly usable.
    • Approaching banks without preparation. Foreign-owned structures often need better AML/KYC preparation and a more carefully chosen institution.
    • Separating immigration from incorporation. For many non-EU founders, that creates avoidable delays once the company is already registered.

    Need help with your company setup?

    If you are planning company formation in Poland as a foreign founder, it is usually easier to assess the workable registration route, document package and post-registration steps before the process starts. A structure planned correctly at the beginning is far easier to execute than one that has to be repaired later.

    FAQ – company formation in Poland for foreign founders

    Can a foreigner open a company in Poland without living there?

    In many cases, yes. A foreign founder can often form a Polish sp. z o.o. without living in Poland, but the practical route depends on the founder’s identity tools, document chain and post-registration needs.

    Can company formation in Poland be handled remotely?

    Often yes, especially where the notarial route with a power of attorney is used. The main issue is not whether remote setup is possible in theory, but whether the document chain has been prepared correctly.

    Do I need a PESEL number to register a company in Poland?

    Not always as a strict condition for incorporation, but PESEL often becomes important in the wider administrative process. It should be assessed early rather than treated as a later technical detail.

    How long does company formation in Poland usually take for a foreign founder?

    There is no single timeline. The actual duration depends on the registration route, how quickly foreign documents can be legalised and translated, registry workload, and how much post-registration work is needed.

    What is usually the biggest mistake in company formation for foreign founders?

    Usually it is assuming that incorporation itself is the whole project. In practice, the more costly mistakes concern route selection, document readiness, banking, VAT, and the gap between KRS registration and operational readiness.

    How much does company registration in Poland cost?

    The total is made up of several categories rather than one price: the KRS court fee and MSiG announcement, the share capital (minimum PLN 5,000 for a sp. z o.o., which remains the company’s money), tax on civil law transactions on the capital, notarial fees in the notarial route, apostille and sworn translations of foreign documents, electronic signature or PESEL arrangements, and recurring costs such as the registered office and accounting. Professional fees depend on the agreed scope.

    What is the minimum share capital for a Polish sp. z o.o.?

    The statutory minimum share capital of a Polish limited liability company is PLN 5,000, with a minimum nominal value of PLN 50 per share. The capital must be contributed before the registration application is filed. Many foreign founders choose a higher amount because it is visible to banks and business partners in the KRS extract.

    Discuss your company formation in Poland

    The right starting point is not a generic overview of the law. It is understanding what your situation actually requires: founder structure, document chain, route availability, operational timing, and whether residence issues need to run alongside incorporation.

    Get in touch to discuss your registration route, remote setup feasibility, document requirements and post-registration priorities. We will map what needs to happen first and what can realistically be done in parallel.

    Wyróżniony ekspert

    Karolina Gradowska-Kania

    Karolina Gradowska-Kania

    Attorney / Head of the Mobility & HR department