Branch office in Poland
Under Polish law a branch office of a foreign company does not posses a legal personality and it is a form of activity which is exclusively addressed for foreign entrepreneurs, which want to conduct a business activity in Poland without establishing new company. Such activity may not be conducted in broader scope than of the parent company.
The branch office needs to be entered into the register of entrepreneurs and it is represented by a person specifically designated by the parent company.
Branch office has got a separate accounting from the parent and it is to some extent additionally supervised by the Minister of Economy.
Branch office can be easily recognized in the course of trade, due to its name which is the original name of the parent company with the addition of "branch in Poland" ("oddział w Polsce").
Usually, when determining the choice of form to conduct business activity, whether a foreign entrepreneur chooses establishing a branch or a form of company, depends on the scope and size of the activity which is to be conducted in Poland (some activities may have requirements regarding the form of business).