Question 1

Can a 100% foreign non-resident own a Polish LLC (Sp. z o.o.)?

Accepted Answer

Yes, absolutely. Under Polish commercial law, foreign citizens and corporate entities (both EU and non-EU) are permitted to own 100% of shares and serve as directors in a Polish Spółka z o.o. without any local shareholder requirements.

Question 2

Do I need to visit Poland in person to register a Sp. z o.o.?

Accepted Answer

No in-person visit to Poland is required. Through the electronic S24 portal (using ePUAP or qualified electronic signature) or through a Notarial Power of Attorney (PoA) signed in your home country, the entire company formation process is completed 100% remotely.

Question 3

What corporate income tax (CIT) rate applies to Polish LLCs?

Accepted Answer

Polish LLCs qualify for a reduced 9% Small Business CIT rate on operational revenues up to €2,000,000 annually. Alternatively, scaling companies can opt for the Estonian CIT regime, which provides 0% corporate income tax as long as profits remain reinvested in the business.

Question 4

How does the 0 PLN ZUS exemption work for multi-member Polish LLCs?

Accepted Answer

Under Polish Social Insurance regulations, single-shareholder LLCs are treated as sole proprietorships and subject to monthly ZUS. However, a Polish LLC structured with two or more genuine shareholders (e.g., 90/10, 80/20, or 50/50) is 100% exempt from mandatory monthly ZUS social contributions, saving founders over 24,000 PLN annually.

Question 5

What is a PESEL number and why do foreign directors need one?

Accepted Answer

A PESEL is the Polish national identification number. Polish statutory regulations require all Management Board members (Członkowie Zarządu) to possess a PESEL in order to sign annual financial statements electronically and submit court filings to the eKRS system. NWAGNER obtains the PESEL remotely on behalf of directors.

Question 6

What is the CRBR (Central Register of Beneficial Owners) in Poland?

Accepted Answer

The CRBR is the mandatory Polish public register identifying the ultimate natural persons holding more than 25% of shares or voting rights in a company. Every Polish LLC must submit its CRBR beneficial ownership declaration within 14 days of entry into the KRS register.

Question 7

Do I need a physical office or will a Warsaw Virtual Office suffice?

Accepted Answer

A prestigious Virtual Office in Warsaw is fully accepted by the National Court Register (KRS) and Tax Offices (Urząd Skarbowy). It provides a legally valid registered address, official mail receipt, immediate scanning, and document forwarding.

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