Tax-Accounting — Gostyński i Wspólnicy

How to Register a Company in Poland as a Foreigner: Sp. z o.o. Step by Step

A step-by-step guide to setting up a sp. z o.o. (Polish limited liability company) as a foreign entrepreneur — from articles of association through KRS registration to post-incorporation tax and ZUS filings.

Szymon Gostyński ·18 Mar 2026

When Do You Become a Polish Tax Resident?

Have you moved to Poland or do you earn income from abroad? Find out exactly when you become a Polish tax resident and how the 183-day rule works.

Jerzy Gaweł ·20 Mar 2026

Inheritance Tax Poland for Foreigners – 6 Month Deadline Explained

Foreign heirs inheriting Polish assets must file the SD-Z2 declaration within 6 months to maintain a 0% tax rate. Missing this deadline can transform a tax-exempt transfer into a taxable one — regardless of family relationship.

Jerzy Gaweł ·18 Sep 2025

Employee Stock Options and RSU in Poland – When Do You Pay Tax?

RSUs and employee stock options are common in international companies. For Polish tax residents the key question is when taxation arises — and whether income is treated as employment income or capital gains.

Jerzy Gaweł ·23 Feb 2026

How Foreign Companies Finance Polish Subsidiaries

Whether you are establishing a new spółka z o.o. or funding an existing one, the right capital structure is crucial. Compare share capital, shareholder loans, and dopłaty.

Jerzy Gaweł ·20 Mar 2026

Polish Return Relief for Foreigners. Can Expats Use Ulga na Powrót?

Did you know the Polish "Return Relief" (ulga na powrót) isn't just for Polish citizens? Foreign professionals and expats relocating to Poland can also qualify!

Jerzy Gaweł ·20 Mar 2026