Legal form and tax regime
Most foreign founders choose between a limited company (sp. z o.o.) and a sole proprietorship (JDG). A sp. z o.o. keeps business risk inside the company and suits foreign or multiple shareholders; a JDG — open to EU citizens and to non-EU nationals with certain Polish residence titles — is faster to start, but you are personally liable. The tax regime is decided at the same time — standard CIT, Estonian CIT or, for a JDG, lump-sum ryczałt — because it shapes what you pay for years. We compare them on your real numbers before anything is signed.