Home Office and Permanent Establishment in Poland – A Favourable Supreme Administrative Court Ruling for Foreign Companies (CASE STUDY)
Employing remote workers in Poland does not necessarily create a permanent establishment in Poland (PE) – this has been confirmed by the Polish Supreme Administrative Court (NSA) in its recent judgment of 28 October 2025 (case no. II FSK 163/23). The ruling, obtained for a Grant Thornton client, strengthens a favourable line of Polish case law and serves as an important reference point for foreign companies hiring remote employees in Poland.
Employing remote workers in Poland does not necessarily create a permanent establishment in Poland (PE) – this has been confirmed by the Polish Supreme Administrative Court (NSA) in its recent judgment of 28 October 2025 (case no. II FSK 163/23). The ruling, obtained for a Grant Thornton client, strengthens a favourable line of Polish case law and serves as an important reference point for foreign companies hiring remote employees in Poland.