Branch Office in Poland

Meaning of Branch Office

 

Branch offices in Poland are able to undertake a variety of economic and trading activities provided that:

  • the activities of the branch correspond to that of the parent entity,
  • the branch is registered under the same name as the parent entity together with a Polish translation of the entity's legal form and the phrase "oddział w Polsce" added,
  • separate accounting records in the Polish language and in accordance with the Polish accounting regulations are maintained, and if liquidation has been commenced or if the foreign entity has lost its right to carry out business activity or to dispose of its property, the fact is notified to the relevant Polish authorities.

Up to the time the National Court Register is set up, branch offices are subject to registration in the Register of Entrepreneurs kept by the district courts. In principle, a branch may be established on the condition of reciprocity between Poland and the country of origin of the foreign entity establishing the branch office.

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