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Country and legal-form comparison

Poland: what EU Inc would change for your company

Poland: the main legal forms (sp. z o.o., PSA) set against EU Inc as the Council sees it. What would change, what is still uncertain and what stays national. National data carries its check date and sources.

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sp. z o.o. compared with EU Inc

SubjectTodayWith EU IncWhat it changes for you
Legal form across countriesA different national form for each entity The same form and model articles for every entity that convertsUncertain Depends on the number of member states where you have entities: no gain in a single country, the main benefit for a group in several.
Setting up and amending the articlesOnline route without a notary for standard articles, notary otherwise Checked on 13 Nov 2026 Notarial deed, or the S24 online template without a notary for cash contributions.Online procedure, model articles supplied by the regulationUncertain Limited difference: an online route already exists for standard cases.
Minimum share capitalPLN 5,000 Checked on 13 Nov 2026 Not established in our sources. To follow in the final text.Uncertain Worth following: your form requires real paid-in capital today.
Registration time and costSet by your national registry 48 hours and €100 at most on the fast trackUncertain Applies to new registrations. The conversion procedure itself is not detailed yet.
Employee representation on boardsNo mandatory rule for your legal form Checked on 13 Nov 2026 Unresolved. This is what made the JURI vote fail on 19 October 2026.Unchanged Probably little effect for you.
Employee stock optionsA national regime, different in each country A European plan for companies under 750 employees and €150M turnoverWould change Relevant if you grant equity to employees in several countries.
Country of the registered officePoland Free choice of the country of registration is contestedUncertain Do not build a plan on moving your seat.
Corporate tax and VATNational rules of each country of activity Same national rulesUnchanged Nothing. It follows where the activity really takes place.
Payroll and social contributionsNational rules of each country of employment Same national rulesUnchanged Nothing. It follows where the activity really takes place.
Labour lawNational law and collective agreements Same national rulesUnchanged Nothing. It follows where the activity really takes place.

Sources for this legal form : biznes.gov.pl, worker-participation.eu

PSA compared with EU Inc

SubjectTodayWith EU IncWhat it changes for you
Legal form across countriesA different national form for each entity The same form and model articles for every entity that convertsUncertain Depends on the number of member states where you have entities: no gain in a single country, the main benefit for a group in several.
Setting up and amending the articlesOnline route without a notary for standard articles, notary otherwise Checked on 13 Nov 2026 Notarial deed or S24 template; a notary is needed for contributions in kind.Online procedure, model articles supplied by the regulationUncertain Limited difference: an online route already exists for standard cases.
Minimum share capitalPLN 1 Checked on 13 Nov 2026 Not established in our sources. To follow in the final text.Unchanged Nothing at stake: your minimum is already symbolic.
Registration time and costSet by your national registry 48 hours and €100 at most on the fast trackUncertain Applies to new registrations. The conversion procedure itself is not detailed yet.
Employee representation on boardsNo mandatory rule for your legal form Checked on 13 Nov 2026 Unresolved. This is what made the JURI vote fail on 19 October 2026.Unchanged Probably little effect for you.
Employee stock optionsA national regime, different in each country A European plan for companies under 750 employees and €150M turnoverWould change Relevant if you grant equity to employees in several countries.
Country of the registered officePoland Free choice of the country of registration is contestedUncertain Do not build a plan on moving your seat.
Corporate tax and VATNational rules of each country of activity Same national rulesUnchanged Nothing. It follows where the activity really takes place.
Payroll and social contributionsNational rules of each country of employment Same national rulesUnchanged Nothing. It follows where the activity really takes place.
Labour lawNational law and collective agreements Same national rulesUnchanged Nothing. It follows where the activity really takes place.

Sources for this legal form : biznes.gov.pl

National data was checked on the sources listed below, on the date shown. Lines marked indicative rest on secondary sources and still need an official one. EU Inc columns reflect the Council position, which Parliament can still change. This is information, not legal advice.

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What to do now

There is nothing to sign and nothing to buy today. Here is the sequence, with what we will send you at each step.

  1. Now

    Keep this result and do nothing irreversible

    Do not restructure for a text that is not adopted. If you are opening a new entity anyway, choose the form you would choose without EU Inc.

  2. At the political agreement, 2027 by our estimate

    Check your result against the final text

    We will write to you with what changed: conversion conditions, employee participation, choice of seat. Your result will be worth two minutes of rereading.

  3. When the regulation applies, late 2028 or 2029

    Convert, if it is still worth it

    The conversion kit will list the steps for your countries and generate the documents, reviewed by a partner lawyer. You decide then, with the real text in hand.

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