Doing business in Poland 2022

Doing business in Poland is regulated in the same way as in other European Union countries. The regulations allow business activities to be conducted in various legal forms and on various bases including the freedom of services, and the freedom of establishment for entities among the EU states. Entities from outside the EU also have a very wide range of possibilities for conducting their business activities in Poland.

Foreign investors who wish to conduct business in Poland might be required to meet certain conditions, or obtain permits or licenses. These additional requirements are usually connected to the scope of activity to be undertaken, for example: banking, or insurance, etc. The forms and scope of conducting business in Poland, apart from general corporate issues, usually requires the involvement of tax, real estate, employment, and other areas of law.

Hogan Lovells is pleased to present the 2022 edition of Doing business in Poland prepared in both English and Ukrainian language versions. This publication is intended to provide an overview of the legal and tax framework, as well as those regulatory procedures that are most likely to be relevant to foreign investors considering establishing a business in Poland. The publication also identifies certain legal, tax, and practical issues, as well as covering some of the risks that should be considered by companies planning to invest, or do business, in Poland.

It is our hope that this publication will be able to serve as both a starting point for those unfamiliar with the Polish market, and as a convenient reference for more experienced participants.

This publication is not intended to be a comprehensive guide, but is to provide an overview of some of the more important issues that investors should consider and discuss with counsel.

This guide is current as of 1 August 2022.

For the English language version of the guide click here

For the Ukrainian language version of the guide click here



Authored by Tomasz Żak, Piotr Skurzyński, Agnieszka Szczodra-Hajduk, Andrzej Dębiec, and Katarzyna Dębińska-Pietrzyk.

Tomasz Zak
Head of M&A
Piotr Skurzynski
Head of Antitrust and Competition
Agnieszka Szczodra-Hajduk
Head of Employment
Andrzej Debiec
Head of Tax
Katarzyna Debinska-Pietrzyk
Head of Real Estate


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