Acquiring a Company in Poland: An M&A Legal Roadmap for Foreign Investors

Poland continues to be one of the most attractive M&A destinations in Central and Eastern Europe, offering foreign investors a compelling combination of skilled labour, industrial depth, technology capabilities and attractive consolidation opportunities within the EU legal framework.

• Legal & M&A

Estonian lump-sum taxation for foreign investors: a hit or a formal trap?

How does Estonian lump-sum taxation for foreign investors affect profit distribution in Poland? This taxation model was supposed to be a tax magnet, but the devil is in the detail when dividend distributions to non-residents come into play. Does a foreign shareholder need to fear double taxation, and will a Polish company fail when performing its withholding agent obligations under the lump-sum regime? The tax authority’s interpretation sheds invaluable light on this issue.

• Advisory services

Pillar 2 in Poland – deadlines, compliance and the 2024 election

What does Pillar 2 in Poland mean for large multinational groups? The global minimum tax is not only about ETR modelling, but also about local reporting, Polish QDMTT and the decision whether to bring 2024 into scope. Before the first filing deadlines, groups should review data readiness, accountability and the impact of tax incentives on their position in Poland.

How to Safely Distribute Dividends from Poland

Dividend payments by Polish companies to non-resident shareholders require careful withholding tax analysis. Although exemptions under the Parent-Subsidiary Directive or reduced treaty rates may apply, the Polish tax authorities’ approach and the “pay-and-refund” regime for payments exceeding PLN 2 million often make due diligence, supporting documentation, and beneficial owner verification essential for determining the correct tax treatment.

Support in account mapping for JPK CIT reporting. Accounting outsourcing for the construction industry

With the growing level of accounting digitalisation, the complexity of reporting obligations is increasing. This poses a particular challenge for foreign companies operating in Poland, which must adapt their accounting systems and procedures to local requirements such as JPK CIT reporting.

Accounting outsourcing in the IT Industry. Reporting within an international group of companies

Meeting reporting obligations is one of the greatest accounting challenges for capital groups. It requires not only precision in preparing both stand alone and consolidated financial statements, but also continuous control to ensure that each company fulfils all required obligations.

Unlock Poland – helping you set up and grow your business

Expanding into new international markets can prove to be a challenge for many often unexpected reasons. Our “Unlock Poland” service aims to assure you have…

Grant Thornton Australia advances plan to join Grant Thornton Advisors platform

Grant Thornton Australia’s board evaluated multiple strategic pathways for long‑term growth. Transaction would accelerate Grant Thornton Australia’s ambitions to become that nation’s most modern, cross-border professional services firm — featuring best-in-class technology, client offerings and career pathways. Grant Thornton Advisors to continue building a differentiated platform with multinational scale and purpose