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Returning to Poland with your own business – what you need to know
Planning your return to Poland and want to keep running your company? We’ll show you step by step how to prepare on the tax, legal and social security side – before you make the final decision.
Keep in mind
Every return to Poland is different. The process depends, among other things, on:
- the country and legal form of your business,
- where your clients and employees are,
- whether you want to keep the business abroad.
Where to start your return to Poland?
01
Sort out your tax residency
Report your change of residence abroad and get a certificate of tax residence for recent years. You’ll need it for your Polish tax returns and for the return relief.
02
Check the return relief (PIT-0)
Income up to PLN 85,528 a year is exempt from Polish income tax for 4 consecutive years after your return to Poland (Art. 21(1)(152) of the PIT Act).
03
Review exit tax
Some countries tax unrealised gains when you change residence or move company assets, such as shares.
Who qualifies for the return relief?
You haven’t lived in Poland for at least 3 calendar years before returning, you hold Polish citizenship, EU/EEA or Swiss citizenship (with Polish ancestry) or the Pole’s Card, and you can document your residence abroad.
The relief covers businesses taxed on the progressive scale or flat tax – it does not cover the lump-sum tax (ryczałt).
Ministry of Finance guide (in Polish)
Returning to Poland with a business – three scenarios
Sole proprietorship (JDG)
Close or suspend your business abroad and register a new one in Poland.
Limited liability company (sp. z o.o.)
A new company in Poland or a cross-border transfer of your EU company’s registered office – keeping its legal identity and assets.
Branch of a foreign company
A Polish branch of your existing company – a good option if you want to keep operating in the country you’re leaving.
How to return to Poland and start your business – step by step
-
Close or tidy up your affairs abroad
Tax residence certificate, U1 form
Report the closure or suspension of your business to the foreign tax office and business register. Settle outstanding taxes and local contributions. Get a certificate of tax residence and the U1 form (formerly E104), which confirms your insurance periods for ZUS.
-
Choose how you’ll be taxed
Lump-sum · flat 19% · scale 12/32%
The lump-sum tax (2–17% depending on the industry) is popular, but rules out the return relief. Flat tax pays off with high income. The progressive scale lets you use tax reliefs and file jointly with your spouse.
-
Register your business in CEIDG or KRS
Online, with a Trusted Profile
Register a sole proprietorship on Biznes.gov.pl – the application assigns or reactivates your NIP and REGON numbers and notifies the tax office. Register a company via S24 or the Court Registers Portal (PRS).
-
Register with ZUS
Deadline: 7 days from starting your business
File ZUS ZUA or ZUS ZZA. The start-up relief means 6 months without social contributions, and preferential ZUS means lower contributions for the next 24 months – if you haven’t run a business in Poland in the past 60 months.
-
Business account, VAT and the return relief
VAT exemption limit: PLN 240,000
Open a business account with a Polish bank. Register for VAT (VAT-R form) if your industry requires it or you exceed the limit. Claim the return relief in your annual tax return or when calculating advance payments.
FAQ about returning to Poland
Is returning to Poland the same from every country?
No. Returning to Poland from Spain, Italy or Sweden happens under EU rules, which makes it easier to transfer a company and your insurance periods (U1 form). Returning to Poland from Turkey, Albania or Ukraine works differently – double tax treaties and social security agreements are key.
Can I use the return relief when moving back from Croatia or Greece?
Yes. Returning to Poland from Croatia or Greece qualifies for the PIT-0 relief if you meet the conditions on residence abroad and citizenship. The key is documenting your residence, ideally with a certificate from the local tax office.
I have a company in the Czech Republic. Do I have to close it?
Not necessarily. When returning to Poland from the Czech Republic you can close the business, open a Polish branch or transfer the company’s registered office to Poland. The choice depends on where your clients and company assets are.
What documents should I prepare before returning to Poland?
Above all, a certificate of tax residence, the U1 form (for EU/EEA countries), proof of residence abroad (rental agreements, utility bills, employment contracts) and documents confirming the closure or suspension of your business.
Does the return relief apply to the lump-sum tax?
No. The relief covers, among other things, income from a business taxed on the progressive scale or flat tax, as well as from employment and civil-law contracts.