Open a Branch in Poland for Foreign Companies
A branch in Poland (oddział przedsiębiorcy zagranicznego) allows a foreign company to operate in Poland without incorporating a separate legal entity. We provide end to end branch registration support: from KRS filing and legal coordination to accounting, VAT and payroll.
Our service combines branch registration handled with Gostyński i Wspólnicy law firm and full accounting and ongoing compliance for branches in Poland by Sarego Finance. Legal, accounting and tax in one coordinated process.
Read our branch vs subsidiary guide to compare both structures, or see our company formation service.
Typical cost
For foreign companies registering and operating a branch in Poland.
A branch is usually not a cheaper alternative to a Polish subsidiary. Ongoing compliance usually starts from 15,000 to 20,000 PLN net per year.
Pricing for branch registration and compliance in Poland
All prices below are in PLN, net of VAT. Fixed fees apply to standard cases based on complete and accurate information provided by the foreign parent company. Non standard legal, translation or authority work is confirmed before billing.
Branch registration in Poland
Full legal coordination of branch registration in KRS, handled with Gostyński i Wspólnicy law firm.
- Initial consultation and structure review
- Foreign corporate document coordination
- Sworn translation coordination where required
- Branch representative appointment
- KRS filing for branch of foreign company
- NIP and REGON registration
A branch cannot be registered via the simplified S24 path used for Polish sp. z o.o. companies.
Bank and accounting setup
For branches that need to become operational after registration.
- Bank KYC pack preparation
- Beneficial owner documentation for bank AML purposes
- Bank visit coordination
- White List and split payment setup
- Accounting system setup
- KSeF registration and Saldeo access
Monthly accounting and compliance
A branch requires Polish accounting from month one. See our dedicated accounting service for branches of foreign companies in Poland.
- Polish bookkeeping for the branch
- VAT compliance and JPK V7 filings where applicable
- Payroll and ZUS where employees are hired
- CIT compliance for the foreign parent
- Annual financial statements for branch accounting records
Branch vs subsidiary in Poland
A branch and a Polish subsidiary are not two versions of the same structure. They create different legal, tax and operational consequences.
| Issue | Branch in Poland | Polish subsidiary (sp. z o.o.) |
|---|---|---|
| Legal status | Not a separate legal entity | Separate Polish company |
| Liability | Parent company directly liable | Liability generally limited to the Polish company |
| Taxation | Foreign parent taxed on profits attributable to the Polish branch | Polish company is a separate CIT taxpayer |
| Accounting | Polish records must be aligned with the parent | Polish accounting kept for the Polish company |
| Registration | More document heavy, no S24 path | Usually faster via S24 |
| CIT rate | 19% as a rule: the 9% reduced rate is generally not available | 9% reduced CIT rate available up to EUR 2 million turnover; 19% above that threshold |
| Activity scope | Limited to parent company activity | Broader flexibility |
Read our detailed guide: Branch in Poland vs Subsidiary: Which Structure to Choose.
Legal and accounting coordination under one roof
Branch registration for a foreign company involves legal, tax and banking issues at the same time. Foreign corporate documents, KRS filing, branch representative appointment, VAT registration and bank KYC must be handled consistently.
Legal coordination with Gostyński i Wspólnicy
Branch registration is handled in coordination with Gostyński i Wspólnicy, a Polish law firm working with international clients from the same building as Sarego Finance.
- KRS filing for branch of foreign company
- Foreign document review and coordination
- Branch representative appointment
- Powers of attorney and corporate resolutions
- Employment contracts and labour law for branch employees
- Ongoing corporate changes and KRS updates
Tax and accounting by Sarego Finance
Tax related aspects are supervised by Jerzy Gaweł, licensed Polish tax advisor. Accounting and compliance are handled by the Sarego Finance team.
- Polish bookkeeping for the branch activity
- VAT registration and monthly VAT compliance
- CIT analysis: profits attributable to the Polish branch
- Payroll, ZUS and PIT for branch employees
- Annual financial statements for branch accounting records
- Management reporting for the foreign parent
Step by step: branch registration process in Poland
| Step | What happens |
|---|---|
| 1 | Structure review: confirm whether a branch is the right vehicle. We review the parent company structure, planned activity in Poland and tax exposure. |
| 2 | Document preparation: foreign registry extract, articles of association, board resolution approving the Polish branch, power of attorney, branch representative details. Sworn translations and apostille coordinated where required. |
| 3 | Branch representative appointment: a designated person who will represent the branch in Poland. Polish residency is not required. |
| 4 | KRS filing: registration of the branch in the National Court Register. The branch name must include the foreign parent company name and the words "oddział w Polsce". |
| 5 | NIP and REGON registration: tax identification number and statistical number for the Polish branch. |
| 6 | VAT registration and bank account setup, if required by the planned activity. Bank KYC pack prepared including beneficial owner information for AML purposes. |
| 7 | Accounting onboarding: Polish bookkeeping setup, KSeF registration, Saldeo access and ongoing compliance from month one. |
Documents required from the foreign parent company
Branch registration requires current corporate documents from the foreign parent. We advise on the exact requirements based on the parent company jurisdiction.
- Current foreign company registry extract, usually not older than 3 months
- Articles of association or statutes of the parent company
- Board resolution approving the establishment of the Polish branch
- Details of the branch representative to be appointed
- Power of attorney for the branch representative
- Description of the parent company business activity
- Registered office address in Poland for the branch
- Sworn translations into Polish where required
- Apostille or legalisation depending on the parent company jurisdiction
Legal and practical facts of a branch in Poland
Not a separate legal entity
A branch is an organisational part of the foreign parent company. The parent remains directly liable for all branch obligations.
Full accounting required
A branch must keep separate Polish accounting records from the moment it begins activity, in addition to the parent company books.
CIT for the foreign parent
The foreign parent company is taxed in Poland on profits attributable to the Polish branch under permanent establishment rules.
Branch representative required
A designated representative must be appointed to act for the branch in Poland. Polish residency is not required.
Branch name in Poland
The branch name must include the foreign parent company name and the words "oddział w Polsce".
Activity scope
A branch may only conduct the same type of business activity as the foreign parent. EU companies may generally register a branch freely. Non-EU companies may be subject to additional legal analysis.
Who this service is for
- Foreign companies required by their group structure to operate through a branch rather than a subsidiary
- Companies where the parent wants to maintain direct control without a separate Polish legal entity
- Foreign companies already operating in Poland informally and now formalising their presence
- Groups where the branch structure is determined by tax or reporting requirements at the parent level
Post registration compliance for a branch in Poland
We do not only register branches. We operate them.
Accounting and financial statements
A branch must maintain separate Polish accounting records and prepare annual financial statements for the branch activity. We maintain your ledgers, reconcile banks and taxes and prepare the year end package.
VAT compliance and JPK V7
If VAT registered, the branch files JPK V7 returns. We review invoices, prepare files and submit on time, including handling VAT refunds where applicable.
Payroll, ZUS and PIT
When the branch employs staff in Poland, we prepare payroll calculations, ZUS declarations and PIT forms. Employment contracts are coordinated with Gostyński i Wspólnicy.
CIT and permanent establishment
The foreign parent is taxed in Poland on profits attributable to the Polish branch. We assess the scope of Polish tax exposure, calculate advances and manage annual CIT compliance.
Corporate changes and KRS updates
Changes to the branch representative, parent company details or activity scope must be filed with KRS. Gostyński i Wspólnicy handles these filings in coordination with Sarego Finance.
Management reporting for the parent
We prepare monthly management reports in English for the foreign parent company, aligned with group reporting requirements.
Frequently asked questions about opening a branch in Poland
Can any foreign company open a branch in Poland?
EU and EEA companies may generally register a branch in Poland. Companies from other jurisdictions may be subject to additional legal analysis, including reciprocity and sector-specific restrictions.
How much does branch registration cost?
Branch registration starts from 9,500 PLN net. Bank account assistance is 2,900 PLN net and accounting onboarding is 2,000 PLN net.
Why is branch registration more expensive than company formation?
A branch cannot be registered via the simplified S24 path. The process requires foreign corporate document handling, sworn translations where applicable and formal KRS filing.
Does the branch pay Polish corporate tax?
The foreign parent company is taxed in Poland on profits attributable to the Polish branch under permanent establishment rules.
What is the difference between a branch and a subsidiary in Poland?
A branch is not a separate legal entity; the parent remains directly liable. A subsidiary is an independent Polish company with limited liability. Read our full branch vs subsidiary guide.
Do I need a Polish resident as branch representative?
No. The branch representative does not need to be a Polish resident.
How long does branch registration take?
Typically 4 to 8 weeks from the moment all foreign corporate documents are ready.
Why do companies sometimes abandon a branch in Poland?
Some companies move from a branch to a Polish subsidiary because of accounting integration complexity, tax allocation issues, banking friction or operational inefficiency.
Why choose Sarego Finance for your Polish branch
Legal and accounting in one process
Branch registration and ongoing compliance are handled by two specialist firms: Gostyński i Wspólnicy for legal and KRS work, Sarego Finance for accounting, VAT, payroll and tax. Both firms work from the same building and share the same client base.
Experience with foreign corporate documents
We work with foreign company documentation regularly: EU and non-EU registries, apostille requirements, sworn translation coordination. We know what Polish authorities require and prepare documents accordingly.
English and German speaking team
All communication is in English as standard. German is available. You know what has been filed, what comes next and what the current compliance status is.
Get in touch
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