About US
During our 22 years of operating in the CEE region, we have built a considerable position on the highly competitive market of accounting, tax, payroll and HR services. With over 230 specialists, we offer professional services in Central and Eastern European countries.
~220 full-time experts
98% clients retention rate
>300 ongoing clients
90% international clients
years of operations
Let’s create value together!
Are you planning to expand in Poland?
List of services offered:
- Accounting
- Tax advisory
- Statutory and group reporting
- Tax registration and calculation
- Tax compliance
- Transfer Pricing
- Payroll and HR
- VAT representation
- Corporate secretarial services
- Cash management
- Incorporation and establishment
Main industries where we provide tailor-made solutions:
Real Estate
Digitalization
E-commerce
Automotive
KR Group is a Polish company with an international reach. Check out our global website!
Why Poland?
The largest market amongst Central and Eastern European countries
GDP growth is expected to reach 5,2% (2022) (European Commission
FDI inflows to Poland
were USD 10.8 mil in 2021
Poland remains one of the key European locations for new investments. Despite the global macroeconomic situation, Poland maintains its position amongst the quickest developing EU economies, manifesting great prospects for future growth.
Tomasz Szwed
Chief Operating Officer
Get a free consultation right now!
Request for proposalFAQ
We know that expanding your business into new markets can be difficult and time-consuming. On account of this, we have prepared a list of answers to the most frequently asked questions about conducting business in Poland.
What are the main taxes and forms of social and health insurance in Poland?
What are the main taxes and forms of social and health insurance in Poland?
The tables below present the main taxes and social and health insurance rates in Poland.
| Tax | Tax rate |
| Corporate income tax | 19% or 9% of the tax base - in the case of small taxpayers or taxpayers starting up; on income (revenue) other than from capital gains. 20% or 10% in the case of income earned by taxpayers without a registered office or management in Poland. |
| Personal income tax | Threshold I: 12% * (tax base) minus the tax-reducing amount of PLN 10,800. Threshold II: 32% * on an excess of over PLN 120,000 + PLN 10,800. |
| VAT | Standard rate: 23% Special rates: 8% or 5% or 0%. |
| Building tax | Varied |
| Land tax | Varied |
| Real estate transfer tax | 2% of land and building’s value if exempted from VAT or if VAT is not applicable. |
| Withholding tax | 2% of land and building’s value if exempted from VAT or if VAT is not applicable. |
| Inheritance and gift tax | Varies depending on the tax group and the amount of the inheritance or gift value |
| Social Contributions and tax paid by EMPLOYEE | |
| Old-age pension insurance | 9,76% |
| Pension insurance | 1,50% |
| Sickness insurance | 2,45% |
| Health insurance | 9% |
| Tax advance | 12% or 32% |
| PPK (EMPLOYEE CAPITAL PLANS) employee | 2% |
| Social Contributions paid by EMPLOYER | |
| Old-age pension insurance | 9,76% |
| Pension insurance | 6,50% |
| Work accident insurance | 1,67% |
| Labour Fund | 2,45% |
| Fund of Guaranteed Employee Benefits | 0,10% |
| PPK (EMPLOYEE CAPITAL PLANS) employer | 1,50% |
How to purchase real estate in Poland, and what are the main costs?
How to purchase real estate in Poland, and what are the main costs?
Real estate can be acquired in two ways:
- Directly, e.g. by acquiring the real estate (asset deal)
- Indirectly, e.g. by acquiring a corporation owning real estate (share deal).
What are the incentives for investment?
What are the incentives for investment?
Poland offers many investment incentives, including the following:
- The Innovation Box (IP Box) - this relief is targeted primarily to enterprises whose income is derived from innovative research and development activity. To date, the IP Box has enjoyed the greatest popularity among programmers operating individual businesses.
- “Estonian CIT” – a significant incentive for limited-liability companies and joint-stock companies due to its attractive model for settlement of income tax and the possibility to defer payment of tax until the distribution of profit from the company.
- R&D relief – enterprises conducting research and development activity can claim an additional deduction of eligible expenses from their tax base, thus reducing their tax obligations for the tax year.
- Robotics relief - enterprises may take an additional deduction of 50% of eligible costs incurred on robotics, regardless of the taxpayer’s size or industry.
- The foreign expansion relief - taxpayers may deduct costs associated with increasing income from product sales in two stages - settling them as standard tax-deductible costs, and subsequently as part of the relief.
- The European funds - enterprises may take part in projects financed by European funds.
What are the reliefs for the IT sector?
What are the reliefs for the IT sector?
Currently, Poland provides many incentives for entrepreneurs from the IT sector:
- IP Box – this relief has enjoyed the greatest popularity among programmers operating individual businesses. The IP Box constitutes a form of preferential taxation of income generated by intellectual property rights. The IP Box can be claimed by payers of both corporate income tax and personal income tax. In the case of PIT payers, there is one exception: the IP Box cannot be claimed by taxpayers electing taxation in the form of a flat rate on recorded revenue.
- R&D relief - enterprises may claim tax preferences without having to complete extensive applications or maintain complicated accounting documentation. A taxpayer intending to claim R&D relief should examine whether its activity can be regarded as creative, undertaken systematically, undertaken to increase the stock of knowledge and the use of this knowledge to devise new applications, and including scientific research or experimental development.
- 50% tax deductible costs - the current PIT regulations allow programmers to apply deductible expenses of 50% of income. The application of this preference is subject to several conditions.
Withholding tax in Poland
Withholding tax in Poland
Withholding tax is income tax which the tax remitter is required to collect because of revenue obtained by non-residents. Enterprises that make cross-border payments of license fees, interest, dividends or intangible services with a value exceeding PLN 2 million in a given year are required to withhold tax at the appropriate rate - 20 percent or 19 percent.
Subjected to this withholding tax are interests, payments under copyrights and related rights, rights to inventive designs, trademarks or ornamental designs, including from the sale of those rights; compensation for disclosure of a secret for a recipe or production process; for use of or the right to use an industrial device including means of transport, a commercial device or a scientific device; know-how and fees for certain services payments under guarantees.
Transfer pricing in Poland
Transfer pricing in Poland
While selling goods or services to affiliated companies, it is mandatory to establish fixed pricing while maintaining the arm’s length principle. According to this principle, pricing used in transactions with affiliated companies needs to adhere with market prices established by non-affiliated companies. Currently, it is important to fulfill all obligations in the scope of transfer pricing, such as:
- preparing the Local File or Master File transfer pricing documentation:
- The Local File applies to the highest number of taxpayers. It is prepared for controlled transactions of a single kind, the value of which exceeds the following documentation thresholds during a tax year:
- 10 000 000 PLN - in the case of goods transactions;
- 10 000 000 PLN – in the case of financial transactions;
- 2 000 000 PLN – in the case of service transactions;
- 2 000 000 PLN – in the case of any other transaction not specified in pt. 1 -- 3. Dynamic changes of legislation during the last few years introduced new documentation obligations for affiliated companies, changed reporting rules, and introduced new sanctions.
- The Master File applies to taxpayers who prepare consolidated financial statements or consolidated income in the preceding fiscal year exceeded the equivalent of 200 000 000 PLN. Master File focuses on information concerning the capital group. The document should include such information as:
- Group description;
- A description of the group’s essential intangible and legal values;
- A description of the group’s essential financial transactions;
- Data from the group’s consolidated financial report.
- The Local File applies to the highest number of taxpayers. It is prepared for controlled transactions of a single kind, the value of which exceeds the following documentation thresholds during a tax year:
- fulfilling reporting obligations;
- having transfer pricing policy:
- The document indicates the business model of intragroup settlements agreed upon by the group. Transfer pricing policy introduces common rules of intragroup settlements, unifies calculation rules of transfer pricing on the group level and develops the verification of market level transfer pricing.
How long does it take to establish a company in Poland
How long does it take to establish a company in Poland
In Poland, we may establish a company in two ways: via the traditional way (notary) and via the Internet (S24 System).
- Notary
- The company must prepare a memorandum of association in the form of a notarial deed, complete applications and registration forms. Finally, all documents need to be submitted to the National Court Register. The time depends on the submission of applications, and it may take up to 3 months.
- The S24 system
- The company must prepare and submit documents online via the S24 system. The registration time takes up to 24 hours.
Expanding in the CEE region?
Choose a single regional provider.
Instead of looking for service providers in each country and multiplying your expenses, cooperate with us. We can help you unleash your regional synergy by cutting unnecessary costs and speeding up your processes.
Our offer includes a variety of integrated services for pan-regional groups in CEE, such as:
- Single point of contact, including a dedicated account manager and team to facilitate cooperation across KR Group offices
- Harmonization of VAT compliance processes and one-stop shop for settlement of VAT in the CEE-5
- One-time reporting system, including unified management reporting and HR & payroll reporting
- Centralized payment process management services
- Pan-regional tax team capable of dealing with cross-border transfer-pricing projects and accounting software localization
- Interfaces and integration developed for most accounting and reporting software
- Knowledge-sharing tools and procedures ensuring time efficiency
- In-house developed accounting data warehouse connected with local accounting software.
Head Office in Warsaw
ul. Skaryszewska 7
03-802 Warszawa, Poland
T: (+48) 22 262 81 00
@: office@krgroup.pl
ul. Skaryszewska 7
03-802 Warszawa, Poland
T: (+48) 22 262 81 00
@: office@krgroup.pl
Prague Office
Na Pankráci 1618/30
140 00 Praha 4 – Nusle
Czech Republic
T: (+420) 731 090 365
@: office@krgroup.eu
Na Pankráci 1618/30
140 00 Praha 4 – Nusle
Czech Republic
T: (+420) 731 090 365
@: office@krgroup.eu
Bucharest Office
6-8 Corneliu Coposu Blvd. Unirii View Tower 6th floor, Dist. 3, 030606 Bucharest, Romania
T: (+40) 371 035 615
@: office@krgroup.ro
6-8 Corneliu Coposu Blvd. Unirii View Tower 6th floor, Dist. 3, 030606 Bucharest, Romania
T: (+40) 371 035 615
@: office@krgroup.ro
Contact
Company headquarters in Warsaw
ul. Skaryszewska 7
03-802 Warsaw, Poland
ul. Skaryszewska 7
03-802 Warsaw, Poland
Miłosz Saramak
Head of Marketing & Business Development
Head of Marketing & Business Development