Business in Poland — Bauman Kondratyuk
Business in Poland

Full-service legal counsel for Ukrainian and international companies in Warsaw, Kraków, and Gdańsk

Bauman Kondratyuk Attorneys Association has, for more than a decade, advised Ukrainian and international businesses on incorporating companies, securing permits, relocating teams, and acquiring assets in Poland. We work with clients on the ground in Warsaw, Kraków, and Gdańsk, and we support projects across the whole of the Republic of Poland.

Incorporation of Polish companies

We establish Polish legal entities for the operating and investment activities of foreign owners, from the choice of corporate form through to the opening of a bank account.

  • sp. z o.o., S.A., spółka komandytowa, fundacja
  • KRS registration and the obtaining of NIP and REGON numbers
  • opening accounts with Polish banks

Work and residence permits

We secure the lawful stay in Poland of owners, directors, and employees — residence cards, work permits, and family reunification.

  • karta pobytu czasowego and karta pobytu stałego
  • work permits, types A through E
  • family reunification and PESEL support

Tax and accounting

We structure activities to avoid double taxation between Ukraine and Poland, and to ensure that CIT, PIT, VAT, and ZUS are properly accounted for.

  • tax residence of owners and of the team
  • application of the double-taxation treaty
  • support during US and KAS tax audits

Real estate and leasing

We advise on the acquisition of offices, warehouses, production sites, and residential property, and on long-term leases — in Warsaw, Kraków, Gdańsk, and other cities.

  • review of the KW (land and mortgage register) and of any encumbrances
  • MSWiA permits for foreign nationals to acquire real estate
  • najem and leasing agreements for commercial property

Employment and HR

We help to build a local team in Poland under the Kodeks pracy: employment contracts, ZUS, occupational health and safety, and the secondment of Ukrainian specialists.

  • umowa o pracę, B2B, and kontrakt menedżerski
  • ZUS registration and internal policies
  • employment disputes before the sądy pracy

M&A and investment in Poland

We structure acquisitions of Polish assets and shares in sp. z o.o. and S.A. companies, joint ventures, and group restructuring.

  • due diligence of Polish companies
  • SPAs, SHAs, and escrow arrangements governed by Polish law
  • UOKiK and sectoral regulatory clearances
Marcin Stupak — Partner, Head of the Business in Poland practice
Head of the practice

Marcin Stupak

Partner · Head of the “Business in Poland” practice
Marcin leads our Polish practice on the ground, advising Ukrainian and international clients on entry into the Polish market: incorporation of sp. z o.o., S.A., and foundations; KRS procedures; residence and work permits (karta pobytu); PIT, CIT, and VAT planning; banking; real estate; and employment matters in Warsaw, Kraków, and Gdańsk. He runs the key transactions personally and remains in contact with the client throughout the project.
How we work

Methodical support for market entry into Poland, from concept through to operating company

Strategy session

We clarify the business model, the expected turnover, and the ownership structure. We select the optimal form of presence in Poland — a branch, an sp. z o.o., an S.A., or a holding structure.

Company launch

We prepare the constitutional documents, register the entity with the KRS, obtain the NIP and REGON numbers, open the bank accounts, and secure a registered address in Warsaw, Kraków, or Gdańsk.

Team legalisation

We obtain residence cards and work permits for owners, directors, and key employees. We assist with family relocation and with PESEL applications.

Operational support

We handle contract work; dealings with US, ZUS, KAS, and UOKiK; and employment, lease, and commercial matters throughout the entire life cycle of the business in Poland.

Key stages

Entering the Polish market is a sequence of legal decisions

The earlier legal counsel is brought in, the less time and money the business loses correcting mistakes in Poland — from the choice of corporate form to ownership structure and tax consequences.

Weeks 1–2

Analysis and structuring
We agree the entry objective, select the city of operations (Warsaw, Kraków, or Gdańsk), and settle on the corporate form, the ownership structure, and the tax model.

Weeks 3–6

Company registration
We prepare the umowa spółki, register the entity with the KRS, obtain the NIP, REGON, and VAT-EU numbers, and open corporate accounts with Polish banks.

Months 2–4

Legalisation and launch
We file for residence cards and work permits, conclude the office lease, and put in place the first employment contracts under the Kodeks pracy.

Ongoing

Legal counsel
Contract and tax work; ZUS and HR; litigation; dealings with UOKiK and sectoral regulators; M&A; and group restructuring.
Action scenarios

What to do if

Brief guidance on typical situations for Ukrainian businesses in Poland, where timely legal advice often determines the outcome of the project.

You are planning to open a sp. z o.o. to operate in Warsaw, Kraków, or Gdańsk+
  • establish the ownership structure and the Polish bank’s KYC requirements
  • choose the registered address and the city of registration for the business
  • reserve the company name and prepare the umowa spółki
  • contact us — and we will register the company with the KRS and open the account
You are relocating a team to Poland and require work permits+
  • identify the type of permit appropriate for each employee
  • prepare employment contracts under the Kodeks pracy or B2B arrangements
  • plan the ZUS registration and the insurance cover
  • contact us — and we will obtain the karty pobytu and the work permits
You are acquiring an office, warehouse, or residential property for your business in Poland+
  • review the księga wieczysta and any encumbrances over the property
  • establish whether an MSWiA permit is required for the foreign acquirer
  • negotiate terms with the developer or seller
  • contact us — and we will run the transaction from preliminary agreement through to closing
You are acquiring a share or an established business in a Polish company+
  • carry out legal due diligence on the sp. z o.o. or S.A.
  • assess the CIT consequences and any KAS-related risks
  • account for UOKiK and sectoral regulatory clearances
  • contact us — and we will structure the transaction and prepare the SPA and SHA
First contact

The first meeting — at our Kyiv office, or in person in Warsaw, Kraków, or Gdańsk

Project details are discussed only on a confidential basis. The “Business in Poland” practice is led by partner Marcin Stupak, who personally shapes the market-entry strategy and remains in contact at the key moments of the transaction.

Our assurance
Project confidentiality
The structure of the Polish company, the beneficial ownership, the financial terms of transactions, and team data all remain within a protected legal perimeter, and are not disclosed to third parties.
Partner involvement
Marcin Stupak personally runs the strategy session, agrees the market-entry structure, and attends the key meetings with the client in Warsaw, Kraków, and Gdańsk.