International-Law — Gostyński i Wspólnicy

Amendment to the National Criminal Register Act: Poland Implements the ECRIS-TCN System

Significant changes are under way in Polish law concerning the international exchange of information on criminal convictions. Poland is implementing ECRIS-TCN — a central database that makes it possible to establish almost instantly in which EU Member State a foreign national has previously been convicted.

Olga Wierzbicka ·3 Apr 2026

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

3 Reasons Why Buying a Shelf Company in Poland Doesn't Make Sense

Entrepreneurs seeking quick entry into Poland should avoid purchasing shelf companies. A ready-made company often creates tax risk and compliance complications — while registering a new sp. z o.o. is faster than most people think.

Jerzy Gaweł ·31 Oct 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

Why a Polish Passport Matters for Non-EU Citizens

A Polish passport is also an EU passport. What it gives families in the Americas, Israel, the UK, Australia or South Africa: the right to live, work and do business across Europe, travel without Schengen limits, and visa-free access to the US, Brazil and many other countries.

Szymon Gostyński ·7 Oct 2026

Branch or Subsidiary? How a Foreign Company Should Enter the Polish Market

Branch or subsidiary in Poland? A comparison of liability, taxation, the registration procedure and the most common mistakes when choosing a form of market entry.

Olga Wierzbicka ·11 Sep 2026

Debt Recovery in Poland: A Guide for Foreign Creditors

Debt recovery in Poland for foreign creditors. How to secure receivables, act early, and recover unpaid invoices from Polish debtors.

Gostyński i Wspólnicy ·4 Sep 2026

Liquidation of a Polish Limited Liability Company (sp. z o.o.)

Dissolving a sp. z o.o. does not happen automatically or on the strength of a single decision. It is a formalised, multi-stage procedure — from the shareholders' resolution and the opening balance sheet, through publication in the Court and Commercial Gazette and a six-month protective period, to removal from the commercial register. We explain the course, the effects and the costs.

Olga Wierzbicka ·28 Aug 2026

Electronic Filing of Notarial Deeds in Property Purchases by Foreigners — the President Has Signed the Amendment

On 18 August 2026 the act amending the Act on the Acquisition of Real Estate by Foreigners and the Notaries Act was published. Notaries will transmit copies of notarial deeds to the Minister of the Interior exclusively by electronic means, through the Central Repository of Electronic Copies of Notarial Deeds (CREWAN). The new rules take effect in November 2026.

Olga Wierzbicka ·19 Aug 2026

Poland's Civil Procedure Code Amendment — Key Changes for Legal Representatives (March 2026)

On 1 March 2026, an amendment to Poland's Code of Civil Procedure (KPC) entered into force (Journal of Laws 2025, item 1172), introducing significant changes for professional legal representatives. The reform covers digitalisation of proceedings, simplification of service, and mandatory mediation in construction disputes.

Olga Wierzbicka ·6 May 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

Attorney Sylwia Myśliwska Joins the PEOPIL Board

We are proud to announce that our partner, attorney Sylwia Myśliwska, has been elected to the Board of PEOPIL – the Pan-European Organisation of Personal Injury Lawyers.

Gostyński i Wspólnicy ·30 Sep 2025

Sylwia Myśliwska at the PEOPIL Conference in Brussels

Our partner, attorney Sylwia Myśliwska, attended the PEOPIL conference in Brussels and participated in a panel discussion on empowering vulnerable persons in personal injury law.

Gostyński i Wspólnicy ·29 Sep 2025

Attorney Sylwia Myśliwska Speaks at PEOPIL Conference in Thessaloniki

Our partner, attorney Sylwia Myśliwska, attended and spoke at the PEOPIL Occupational Health EEG Conference in Thessaloniki.

Gostyński i Wspólnicy ·15 Jun 2023

Russia's War in Ukraine from the Perspective of a Polish and Ukrainian Attorney

Szymon Gostyński and Ukrainian attorney Yarema Kondratyuk delivered a lecture on Russia's war in Ukraine for US students at the Galicia Jewish Museum in Kraków.

Gostyński i Wspólnicy ·16 Jun 2022

Restitution of Private Property in Postwar Poland: The Unfinished Legacy of the Second World War and Communism

Following the devastation of World War II, the Polish people faced a second wave of dispossession: sweeping nationalization by the Soviet-backed Communist regime. A deep dive into why Poland remains the only former Eastern Bloc nation with this unfinished legacy.

Szymon Gostyński ·1 Feb 2019