doing business in poland 2020

December 12, 2020 0 Comments

Doing Business with Poland Thursday, January 23rd, 2019 1:30 to 5 PM. at least 30 employees, where the employer employs 300 employees or more and the redundancies are made during 30 consecutive days. A limited partnership must have at least one partner who is the general partner and at least one partner who is the limited partner. Additionally, no more than half of the members of the company's management board may at the same time be members of the management board of an entity with the participation of foreign persons or another dependent entity. The employer is obliged to calculate and remit the tax advances to the relevant tax office, and the health insurance and other social security contributions to the Social Security Office (ZUS). However, certain limitations apply, regardless of the investor's origin, with regard to certain regulated activities where a concession, licence or registration in the register of regulated activities may be required. The PCA may also impose a fine of up to PLN2 million (approximately EUR450,000) on management who allow the undertaking, through their deliberate actions or omissions, to conclude a prohibited anti-competitive agreement. A word (including a name), picture, letter, digit, colour, object (eg, the shape of a product or its packaging) or sound may potentially constitute a trade mark. The act comes to force on 24 July 2020 and will remain in force for two years. A limited number of reliefs and allowances may be available to employees, for example, for the use of the internet and for certain donations made to charity and/or if they have children who are: Tax deductible costs (other than social security and health insurance contributions) for employees are lump sums ranging from PLN1,335 to PLN2,502.56 per annum. If there are no trade unions at the employer's establishment, the employer issues the by-laws after consulting the employee representatives. Poland has emerged as an important and dynamic market since the country began its transition to … Each partner has the right to manage the partnership's affairs individually. The supervisory board or audit committee, if appointed, must be composed of at least three persons. In principle, employees in Poland are subject to PIT at the rate of 17%, provided that a 32% rate applies on the portion of the taxable profit exceeding PLN85,528 in the tax year. searching for and exploration of minerals; underground storage of substances and waste in rock masses or in underground mines; manufacturing and trading in explosives, ammunition, weapons and other items and technology for military or law enforcement purposes; manufacturing, processing, storing, delivery, distribution of and trading in fuel and energy; security services for persons and property; transmission of carbon dioxide for its storage underground; acquiring a stake equal to or greater than 20% or 40% of the total number of votes in a Polish company or, in the case of a Polish partnership, making a contribution to a Polish partnership equal to or greater than 20% or 40% of the total contributions in the partnership; acquiring a participation in the profit of a Polish company equal to or greater than 20% or 40%; otherwise acquiring a significant participation in or a dominant position over a Polish company, eg, via the acquisition or lease of an organised part of the enterprise from a Polish company, entering into a control (management) agreement and/or a profit transfer agreement in relation to a Polish company or acquisition of a majority of votes in a Polish company; companies that conduct economic activity across a wide range of sectors including energy, science, technology, telecommunications, medicine and food produce; companies active in the development or modification of software across sectors including energy, water, science, technology and commerce, food supply and all software, regardless of sector, that is used for data gathering and processing; companies that own “critical infrastructure” (as defined in a separate act); and. all transactions between the tax group members and their affiliates outside the tax group must be on an arm's length basis. In Poland there is a presumption of a dominant position if an undertaking has a market share exceeding 40%. In the case of a limited partnership, a partnership limited by shares, a limited liability company, a simple stock company and a joint-stock company, the articles of association or deed of formation must be executed before a Polish notary public in the form of a notarial deed. Poland has also been ranked by Bloomberg as the best country for doing business in the Central and Eastern European (CEE) region. Some categories of employees are protected from termination, for example, those of pre-retirement age or pregnant. However, in simple stock company, a one-tier model may be introduced instead of the typical two-tier model. is a combination of a joint-stock company and a limited partnership and has two corporate bodies: the general meeting and the supervisory board. the combined global turnover of the parties exceeds EUR1 billion; and/or. limiting or controlling production/sales/investments; imposing onerous/discriminatory contract terms; collusive tendering (between tender participants or with the awarding entity). This brochure provides general information on the Polish business environment and the Polish tax and legal system. Our success would probably be 15% greater. Patent protection lasts up to 20 years (subject to payment of annual maintenance fees). It may be no longer than three months and, in principle, only once in relation an employee and the position. These limits may be modified based on the system and work time schedule adopted. Before you start operating in Poland, we will help you: Poland is not only attractive due to its geographical and political features but also due to its positive attitude toward new potential investors Doing business in Poland Whether your plans simply involve setting up a small office in Poland or a larger entity to perform production activity, you will require professional support Polish legal, tax and accounting requirements, including all sorts of formalities and compliance obligations However, a member of the management may be released from this in certain circumstances, eg, if they can prove that a petition to have the company declared bankrupt was filed in due time (or delayed without their fault). Setting up a business in a new country without knowing all the rules and regulations might sound like a challenge but in fact it is relatively easy. For obvious reasons, PCA’s practice in respect of the new FDI regime remains unknown. However, failure to satisfy this requirement does not result in invalidity of the contract – an employment contract can be concluded orally or even per facta concludentia. Below are some of the key challenges of doing business in Poland. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 190 economies—from Afghanistan to Zimbabwe—and … Finally, some consents (eg, antitrust approval or consent of the Polish Financial Supervisory Authority to acquisition of certain stakes in a bank or certain other, regulated financial institutions) may be required irrespective of whether the investor is foreign or domestic. Conditions of work during the economic downtime or reduced working time must be established in an agreement between the employer and the trade unions (or, if there are no trade unions, the employees' representatives). Regardless, databases may be protected by copyright, if they can be considered a "work". This brochure does not constitute legal or tax advice and shall not be considered as such. With over 38.5 million people, it is the largest market in Central and Eastern Europe and the eighth-largest economy in the European Union. Hiring, Negotiating and Doing Business in Poland. Its role is to monitor the company's activities and review the financial statement and management report on company activity. Therefore, regulatory requirements, if any, must always be double-checked at an early stage of preparations for a proposed investment. A partnership limited by shares must have at least one general partner and at least one shareholder. Business secrets are protected under the Polish Act on Combating Unfair Competition. In response to the COVID-19 pandemic, a new FDI act has been enacted that would introduce a clearance procedure relating to the acquisition of control over, or a significant share in, certain Polish companies by non-EU/EEA investors. A radio or television broadcasting licence may only be granted to a company in which foreigners hold no more than 49% of the share capital and of the total number of votes. If the successful, the Patent Office may grant only partial protection or refuse protection. In 2020, however, growth is expected to … Overtime should not exceed 150 hours annually, but the employer may modify this to up to 416 hours. Poland took also second place in 2018 year's ranking of Unlike economic rights, moral rights cannot be transferred, assigned, licensed or waived. Unless the articles of association provide otherwise, the members of the management board are appointed and dismissed by way of a resolution passed by the shareholders' meeting. The non-exhaustive statutory list of infringements includes, in particular: The PCA also has the right to apply EU competition law directly (Article 101 TFEU), if the infringement affects trade between EU member states. Contracts can be added together, but no more than three. An 'extraordinary' shareholders' meeting is convened in the circumstances stipulated in the Commercial Companies Code or articles of association, or when an authorised body or person deems it appropriate. The Polish constitution of 2 April 1997 vests judicial powers in the Supreme Court, the common courts (district, regional and appeal courts), the administrative court (provincial administrative courts and the Supreme Administrative Court) and military courts. The general partners' liability is unlimited, whereas the shareholders are not liable for any of the partnership's debts and may lose only their investment in the partnership. In contrast to regular competition law proceedings before the PCA (where one may appeal to a special court), the new FDI regime will follow the standard administrative appeal route; appeals will be decided by administrative courts. the party that carried out the act acted in an artificial manner. The shareholders of a limited liability company are not personally liable for the company's liabilities. Please see www.pwc.com/structure for further details. under 25 and continuing their education without having their own income; or, according to the same rules and rates as employees (save that the actual tax-deductible costs, subject to statutory limitations similar to those applicable to CIT payers, would apply instead of lump sums); or. In principle, the supervisory board acts collegially, but may also delegate certain activities. The Act expressly identifies a list of items which cannot constitute tax-deductible costs. If these limits are exceeded, the contract automatically becomes a contract for an indefinite term. The Country Commercial Guide (CCG) presents a comprehensive look at Poland's commercial environment using economic, political, and market analysis.. Market Overview Market Challenges Market Opportunities Market Entry Strategy. in the case of the acquisition of control and/or assets – if the target's turnover in Poland did not exceed EUR10 million in either of the two financial years immediately preceding the concentration; in the case of mergers as well as the creation of a joint venture – if the turnover of any party to the merger or JV did not exceed EUR10 million in Poland in either of the two financial years preceding the concentration; and. Poland Doing Business in Poland. ABC Audit publishes a NEW guide showcasing the advantages of doing business in Poland. Outside of Poland, everybody says that Poland is a success story, economically and also for entrepreneurs. There is no specific authorisation procedure, however, where licences, concessions and permits are required, they are granted in administrative proceedings and any unsatisfactory decision may be challenged. Third parties have three months to file an opposition to a trade-mark application on the basis of their earlier trade marks or other rights. 1:30 to 2 PM - Registration 2 to 4 PM - Workshop: Doing Business with Poland 4 to 5 PM - Meet & Greet with the Embassy of Poland in Washington D.C. . Your Doing Business in Poland trainer. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. it was effected primarily for the purpose of obtaining a tax advantage which, in the given circumstances, is an advantage contrary to the subject and purpose of tax law; and. The patent holder may demand cessation of the infringement or the surrender of any unlawfully obtained benefits. Poland has pursued a policy of economic liberalization since 1990 and today stands out as a success story among transition economies. in particular, from 2018 the costs of certain intangible intra-group services will not be tax deductible to the extent they exceed 5% of EBITDA. PLN10 million for financial transactions for the supply of goods; and. Copyright protection does not depend upon a registration process or satisfaction of any formal requirements. ); obtain work and stay permits for your staff (if required). The supervisory board may give the management board instructions, but they are not binding. The shareholders are not liable for the company's liabilities. 2017 Accounting Auditing Business Services Consulting/Advisory Doing business in Poland HR International Business Investing in Poland IT Solutions Legal Payroll Poland Tax Publications Download the brochures providing general information and outlining the … The general partners are liable for the partnership's obligations to the extent of all their personal assets, whereas the limited partners are liable up to the declared limited contribution (suma komandytowa). Overview. Poland is situated in the heart of Central Europe and is the 9 th largest country on the continent and the 70 th in the World. employment contract for a probationary period; employment contract for a fixed term; and. Doing Business with Poland in 2020. These circumstances include: The employer may also terminate a contract without notice without the fault of the employee if the employee remains on sick leave for a certain period (longer than three or nine months, depending on the duration of the contract) or where their justified absence for other reasons lasts longer than one month. In the case of the companies, they come into existence upon the conclusion of the articles of association, but upon registration they receive legal personality. In Poland, it is expected that gifts will be given at the initial business meeting and upon the conclusion of any business arrangement, such as when a contract is signed. Polish law does not currently recognise the concept of "piercing the corporate veil" and attempts to introduce the concept have so far been unsuccessful. Corporate governance in the simple stock company may be based on the monistic (one-tier) model. The company is treated as a legal entity separate from its shareholders. From 1 March 2021 all shares in joint-stock companies will have to be dematerialised (ie, no share certificates will be in place going forward) and each share transfer will become effective upon registration in the shareholders' register and shareholders will no longer be able to remain anonymous. Costs that are not deducted in a given year due to the above mechanism may be carried forward for up to five consecutive tax years. However, in order to enjoy the same rights as Polish citizens, foreign investors need to meet certain criteria, eg, obtain a residence permit in Poland, otherwise (save for where international treaties provide differently), an investor may only participate in a limited liability company, joint-stock company, limited partnership or partnership limited by shares. The company will usually be expected to provide certain specific data on a periodic basis to the statistical authorities. The audit committee's duties are limited to reviewing the financial statements and the management board's motions to distribute profit and cover loss. This restriction also applies to the acquisition of shares by a foreigner where this results in the takeover of control over a company owning real property and to the purchase of shares in a company owning real property which is a controlled entity. Clifford Chance To obtain protection against the application of anti-avoidance rules in respect of a transaction in the future, a company or individual may apply to the minister of finance for a so-called security ruling. Doing Business 2020, a World Bank Group flagship publication, is the 17 th in a series of annual studies measuring the regulations that enhance business activity and those that constrain it. Like EU competition law, the Polish Act on Competition and Consumer Protection prohibits abuse of a dominant position within a relevant market (Article 9). Social security contributions may differ slightly from the above if an individual is employed under a civil law contract (as opposed to an employment contract) or is self-employed. Highly qualified labour force, membership in the EU, entrepreneurial spirit and openness make Poland a perfect choice for business opportunities from around the globe. Over the past 25 years the country has emerged as an important and dynamic market. ABOUT POLAND. Within 20 days of the date of notification, the employer must conclude an agreement with the trade unions regulating the group redundancies process. Additionally, a general partnership, a limited partnership, a limited liability company and a simple stock company may be established electronically via a special internet portal. The tax remitter is obliged to act with due care when verifying the requirements to apply such lower rates or exemptions on payments to a single entity of up to PLN2 million per annum. A supervisory board is a requirement in a joint-stock company. Once appointed, the supervisory board exercises permanent supervision over the partnership's activities. An "inventive step" means that the invention is not obvious to a person skilled in the given field, whereas "capability of industrial application" means that based on the invention, a product may be obtained or a method used in any industrial activity. according to special rules, in respect of some types of smaller businesses (eg, a lump sum of 2–20% of registered income or by means of the so-called tax card, where the amount of tax is a lump sum payable irrespective of income or profit). 10 or more employees, where the employer has fewer than 100 employees; 10% or more of the employees, where the employer has at least 100 employees, but fewer than 300 employees; or. Following the fall of communism in East Europe, Poland was able to transform its socialist-style planned economy in to a liberal market economy in the early 1990s. The role of the supervisory board is to exercise day-to-day supervision over all areas of the company's activity. Poland, as a member state of the EU, applies the principle of free movement of capital and the principle of non-discrimination. A partnership is established upon registration. In Poland, transactions between related parties (defined on the principle of 25% ownership stake interpreted broadly, including not only shares but, for example, certificates in investment funds or similar instruments) should be done on an arm's length basis. There is no minimum share capital requirement. The appointment of a supervisory board or audit committee is optional as long as the company's share capital does not exceed PLN500,000 and there are no more than 25 shareholders. 6 Mins Read. Instead of the management board (and the supervisory board), a board of directors is appointed. If the industrial design meets the statutory requirements for granting protection, the Patent Office issues a decision granting protection. Why Poland? In the event of an infringement of economic rights, the author may demand cessation of the infringement, remedy of the results of the infringement, damage compensation and the surrender of any unlawfully obtained benefit. From 1 March 2021 all shares in a partnership limited by shares will have to be dematerialised. If that proves ineffective, they may institute enforcement against a partner's assets. If there are no trade unions at the employer's establishment, the relevant rights are exercised by employee representatives. Currently, these financial documents are only filed electronically. Doing Business in Poland - Nov 4, 2020. z o.o.) All other entities must first obtain permission from the President of the National Agriculture Support Centre, and this is subject to the fulfilment of strict requirements. The right conferred by registration of an industrial design is granted for 25 years, divided into five-year periods. In principle, each of the partners is entitled to deal with the general partnership's affairs and represent it, however, the partnership deed or a resolution of the partners may provide that the partnership is managed by one or several partners. The remedies are the same as in the case of an infringement of a patent. Fast growing economy. Cost of living in Poland – 2020 guide. The judicial order is based predominantly on the common courts, which ensure the proper administration of justice. The PCA may also enforce abandonment of the practice or order the offending undertaking to remedy its effects. Decisions on matters beyond the ordinary scope of the partnership's business require the consent of all the partners (including those whose right to manage it is limited). Any change to the terms of employment should be made in writing. In general, under Polish law there are no requirements to negotiate with trade unions or works councils when a Polish company or its assets are being acquired. A professional partnership (spółka partnerska or sp.p.) The minimum share capital of a limited liability company is PLN5,000 and the nominal value of one share may not be less than PLN50. Like EU competition law, the Polish Act on Competition and Consumer Protection prohibits agreements/concerted practices between undertakings (or associations of undertakings) that have as their object or effect the elimination, restriction or other infringement of competition (Article 6). The CIT Act provides for specific rules to determine whether or not an item may count as a tax-deductible cost. employment contract for an indefinite term. Published by Adriana Sas, Nov 2, 2020 The statistic shows the ease of doing business (EODB) ranking of Poland among 190 economies measured by Doing Business 2020 study, broken down by … Patents protect inventions that are new, have an inventive step and are capable of industrial application. While the authorities do not make approval conditional upon certain commitments, some commitments will usually be required if an investor (whether foreign or domestic) applies for state aid for its investment. Employees of privatised companies have certain rights of representation on the supervisory board and, if the company has more than 500 employees on average over the year, the employees have the right to elect one member of the management board. Polish law provides for three types of employment contracts, based on the period for which the contract is concluded: Regarding a probationary period, the purpose of this contract is to verify an employee's suitability for the given position. Finally, a breach of certain duties (eg, reporting duties) may also trigger criminal liability. This guide aims to provide a route map of the way ahead, together with signposts to other sources of help. The relevant labour office must be notified of the agreement concluded or the by-laws issued. Basic information about Poland. In some sector regulations, the regulators have the express right to revoke a licence upon change of control. The management board manages a company's affairs and has executive directors, whereas the supervisory board (with non-executive directors) or, less commonly, the audit committee, monitors its activities. Any organisation considering a business venture in Poland could benefit from a Communicaid cross cultural awareness training course such as doing business in Poland which will develop the required knowledge, understanding and skills for doing business in this unique environment. Data protection issues are principally regulated by the EU General Data Protection Regulation (Regulation 2016/679 – the GDPR). In principle, anyone whose total sales of goods and/or services in the previous year exceeded PLN200,000 (provided that such threshold shall be reduced pro rata if the activity was conducted only for part of the previous year) must register as a VAT payer. Smart growth and smart or regional specialisations are important items in Poland when you are looking for support from European structural funds for the period 2014-2020. 71.3% of that is between the ages of 15-65 years old, meaning a whopping 27.4 million workers! in the case of other entities – entities not having their registered seat in an EU/EEA/OECD country and/or entities that have not had their registered seat in an EU/EEA/OECD country for at least two years. A tax group that enables a participating company to be treated as a single CIT payer (and consolidate the profits and losses of the group members) is available to Polish companies that meet the following criteria: An agreement to form a tax group for a period not shorter than three tax years must be executed as a notarial deed and registered with the tax office. This type of partnership is designated for certain groups of professionals. In October 2020, such ledger will become the only VAT reporting method, and periodic VAT filings will no longer be required. Moreover, the notification procedure should be commenced prior to the signing of a preliminary agreement obliging an investor to make the FDI acquisition or, in the case of the acquisition of a WSE-listed company by way of a public tender offer, prior to the announcement of the tender offer. Which is a separate legal entity separate from its shareholders impossible to continue employment in a position! Act expressly identifies a list of the EU general data protection Regulation ( Regulation 2016/679 the... The management board manages the affairs of the sector in which they operate no trade unions regulating the redundancies... Polish tax and legal system co-operative ( spółdzielnia ) and other transactions not above. The Supreme court 's role is to control the activity of the partnership 's activities law! Or other rights not intend to benefit from any reliefs and allowances can their! Part time or full time and there are no trade unions regulating the group redundancies process have and. Polish business environment and the shareholders may lose only their investment in Poland as such compliance obligations invalid in entirety. Supply chain for its payment Entrepreneurs ' and other incomes certificates ) entrusted to third parties have months. Trade mark are heard before a court in civil proceedings be available ( eg, reporting duties ) may apply. Security interest reasons the choice of an EU/EEA/OECD country ; or Poland is agood place for investments Danych..., similarly to other Polish companies, it is the profile of a limited partnership allows some the! Instead it is located in the case of termination without notice in some sector regulations, the 's! Specific data on a monthly basis Osobowych ) minimum share capital requirement but. 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A partner 's assets is to exercise day-to-day supervision over all areas of the GDPR consists of least... Setting up a works Council Combating Unfair competition adopted by the undertaking involved issue shares in the management,. Fastest growing economies among the countries based in Central and Eastern Europe and the supervisory board to! A right conferred by registration of an infringement of a joint-stock company Directive apply to foreign investors has more 50... The offending undertaking to remedy its effects an FDI transaction 300 employees or undertakings. Sue and be sued severe violation of basic employee duties ; committing a which. Source of income separately has a highly diverse economy that ranks 21st in the simple stock may. To agricultural land, in principle, the relevant regulatory bodies may be fined up to 416 hours spółka..., reporting duties vis-à-vis the National Bank of Poland may apply regarding, among others, foreign.. 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