I’ve Set Up a Company in Poland: Is Owning a Sp. z o.o. Sufficient to Obtain a Residence Permit?

Setting up a company in Poland is a fairly straightforward process for foreigners. In particular, the Spółka z ograniczoną odpowiedzialnością (Sp. z o.o.), or limited liability company, is a popular choice amongst foreign entrepreneurs.

However, there is a common misconception we frequently encounter once the company has been set up:

“I have a company in Poland and I am the owner. Can I now apply for a residence permit through the company?”

The short answer:

Being the owner of a company is not, in itself, sufficient to obtain a residence permit.

Setting up an Sp. z o.o. or purchasing shares in an existing company does not automatically grant a foreign national the right to reside in Poland. It is possible to obtain a temporary residence permit through the company; however, both the foreign national and the company must meet the conditions set out in the law.

Particular attention must be paid to how the application is prepared, especially in the case of newly established companies that have not yet generated significant revenue or do not have any employees.

In this article, we explain in detail the residence permit process for foreign company owners as of 2026, the income and employee requirements, the situation for new companies, and the most common mistakes.

Let’s Start by Correcting the Biggest Misconception: Setting Up a Company ≠ Right to Residence

In Poland, a foreign national:

• establishing a Sp. z o.o.,
• own 100 per cent of the company’s shares,
• be listed as a partner in the KRS,
• opening a company bank account,
• contributing capital to the company

is not, on its own, sufficient to obtain a temporary residence permit.

The company must demonstrate that it is actually carrying out economic activities or that it possesses the economic potential required by law.

Therefore:

“I have set up a company with 5,000 PLN in capital, my KRS registration has been issued, so I can now apply for a residence card and a positive decision will follow.”

There is no such formula.

The fact that the company has been established may be the starting point for the application; it is no guarantee of a positive residence decision.

Which Type of Residence Permit Should You Apply For?

The basic procedure for foreigners conducting business activities in Poland is:

Temporary residence permit for the purpose of conducting business activities

that is:

a temporary residence permit for the purpose of conducting business activities.

This procedure is governed by the provisions of the Polish Aliens Act, in particular Article 142.

According to the Ministry of the Interior’s (MOS) explanation, this permit is intended for foreign nationals who need to stay in Poland for more than three months due to the economic activities they carry out there.

Can a Partner in a Sp. z o.o. Apply for This Residence Permit?

Yes.

The law does not cover sole traders (jednoosobowa działalność gospodarcza – JDG).

The economic conditions set out in Article 142 apply to a foreign national who has established or subsequently become a partner in:

a limited liability company (Sp. z o.o.)

.

Consequently, a foreign national:

• whether they have established the company themselves,
• become a partner in the company at a later date,
• or purchased shares in the company

.

However, owning shares in the company and being entitled to a residence permit through the company are two separate matters.

So, what conditions must the company meet?

This is the most important part of residence permit applications through a company.

The law sets out three main routes.

The company does not need to fulfil all three of these.

Generally, one of the following options must be met:

1. The company may have reached the required income level

or

2. The company may employ the required number of staff

or

3. If the company does not yet meet these criteria, it may demonstrate that it possesses sufficient resources to meet these conditions in the future or that it is undertaking genuine activities towards this end.

The third option, in particular, is of paramount importance for newly established companies.

1. What is the Revenue Condition?

The first option is for the company to demonstrate its economic performance through its revenue.

Pursuant to Article 142, the company must have generated revenue in the tax year preceding the year of application that is:

at least 12 times the average monthly gross wage

in the tax year preceding the year in which the application is made.

There is a very important detail here:

This amount is not a fixed figure for the whole of Poland.

The province in which the company’s registered office is situated and the GUS data for the relevant year are crucial.

For example, if the company is headquartered in Warsaw, the relevant average wage data for Mazowieckie is used in the assessment.

Therefore, the statement often seen online:

“If your company earns X PLN a year, you are guaranteed a residence permit.”

may be misleading.

Turnover, Profit or Revenue?

Particular attention must be paid to the terminology here.

The law uses the term “dochód”.

Therefore, merely having a large sum of money pass through the company’s bank account or showing a high ‘obrót’ or ‘przychód’ does not automatically mean the condition has been met.

For example:

The company’s annual sales may be high.

However, if the company’s expenses are also very high, the financial outcome will be different.

For this reason, the case file should not focus solely on bank transactions; it should also include the company’s:

• tax returns,
• financial results,
• accounting documents,
• income and expenditure structure

may also need to be examined.

2. What is the ‘Two-Employee Condition’?

If the company has not reached the required revenue level, the second alternative is the employee requirement.

Under the law, the company must have employed:

at least two people,

on a full-time (pełny wymiar czasu pracy) basis,

on a permanent basis (na czas nieokreślony)

for at least one year prior to the application, this alternative economic criterion may be met.

However, there is an important detail here:

Not every foreign worker is automatically included in this two-person calculation.

The law further restricts which foreign nationals may be considered under this provision. For example, Polish citizens and certain categories of foreign nationals specified in the law may fall within this scope.

“I’ve Hired Two People Today – Can I Apply for a Residence Permit Next Month?”

We cannot say that the employment criterion is directly met in this way.

This is because, under the standard employee alternative, it is not sufficient for there to be just two employees at the time of application.

The model required by the law is:

at least two suitable employees + full-time employment + a permanent contract + at least one year’s employment prior to the application

.

Consequently, hiring two people a few weeks before the residence application does not, on its own, fulfil this specific criterion.

However, this does not mean that the new company cannot apply.

This is precisely where the third option comes into play.

3. What Happens if the Company Has Just Been Established?

The question we encounter most frequently with new companies is:

“I set up my company three months ago. I have no income from the previous year, and I haven’t had any employees for a year. Does that mean I can’t get a residence permit through the company?”

No, the law does not automatically exclude newly established companies.

Article 142 also states that the company:

possesses sufficient resources to meet the revenue or employment requirements in the future

or:

it is carrying out activities that will enable it to meet these conditions in the future

.

The Act specifically cites the following types of economic effects as examples:

• an increase in investment,
• technology transfer,
• the implementation of useful innovations,
• the creation of new jobs.

This section is of critical importance for new companies.

Why is a Business Plan So Important for a New Company?

A new company may not have a track record of financial performance for the past year.

In this case, the application should only include:

KRS + articles of association + bank account

is generally insufficient to demonstrate that the company will meet the statutory economic criteria in the future.

The application must demonstrate that the company is carrying out genuine economic activity and has potential for growth.

To this end, depending on the specific circumstances:

• a detailed business plan,
• company bank account statements,
• capital and funding sources,
• signed customer contracts,
• issued invoices,
• existing customers,
• future-term contracts,
• office or business premises lease,
• equipment and investments,
• staff,
• recruitment plans,
• marketing activities,
• the company’s website,
• investments made,
• revenue projections,
• tax and ZUS documents

may be important in demonstrating the economic viability of the application.

The aim here is not to provide hundreds of pages of documentation.

The aim is:

to demonstrate that the company was not established on paper solely for the purpose of obtaining a residence permit.

Is a Business Plan Sufficient on Its Own?

Not always.

Having a beautifully prepared 40-page business plan does not automatically make the application strong if the figures it contains have no real-world basis.

For example:

“We will generate 1 million PLN in turnover in the first year and employ 10 people.”

is easy to write.

What matters to the authorities is how realistic these targets are.

Therefore, the projections should, as far as possible, be based on:

• existing contracts,
• customer meetings,
• funding,
• past sales,
• investments,
• industry data,
• the company’s actual operations

.

What if the company has never issued an invoice?

This situation does not automatically mean rejection, particularly if the company has only recently been established.

However, if the company:

• has been registered for months,
• has no customers,
• has no invoices,
• has no bank transactions,
• has no investments,
• no employees,
• no evidence of operations

and consists solely of a KRS registration, it will be much more difficult to demonstrate convincingly that the company will meet the legal economic requirements in the future.

Therefore:

it is not the company’s age alone that matters, but what the company actually does.

Is a Capital of 5,000 PLN Sufficient for Residence?

In the case of a Sp. z o.o., it is necessary to distinguish between the issue of minimum capital under company law and the residence requirements under immigration law.

Having contributed the capital required for a company to be legally established:

does not mean “I have met the economic requirements for a residence permit.”

This does not mean:

Registration with the KRS and obtaining the right to long-term residence in Poland as a foreign national are two separate legal processes.

Does Being the 100 per cent Owner of the Company Offer Any Advantages?

Owning the entire company demonstrates your control over it.

However:

100 per cent shareholding ≠ 100 per cent right of residence

is not the case.

Similarly, holding a 50 per cent, 20 per cent or any other proportion of shares does not, in itself, confer a right of residence.

Article 142 explicitly stipulates that separate economic conditions apply to a Sp. z o.o. established by, or in which a foreign national is a partner or has acquired shares.

Is Being a Partner the Same as Sitting on the Board of Directors?

No.

Under Polish company law:

wspólnik = partner/shareholder

członek zarządu = member of the board of directors

are two distinct roles.

A person can only be a partner.

Another person may be both a partner and a board member.

Yet another person may be a board member without holding any shares in the company.

This distinction may affect which meeting procedure applies.

I Am Both the Company Owner and the Chairman of the Board: Which Meeting?

This is a very common scenario.

For example, a foreign national:

• set up a Sp. z o.o.,
• holds shares in the company,
• and at the same time manages the company as Chairman of the Board.

According to official immigration guidelines, if the foreign national works as a member of the board of directors in the Sp. z o.o. they own or have established, the temporary residence procedure for the purpose of commercial activity may be applied, and the company’s economic conditions under Article 142 are also assessed.

Therefore:

“I am the chairman of my own company; I will apply for a standard worker’s residence permit for myself.”

is not correct in every case.

What about a board member without a shareholding?

The situation may be different here.

The current guidance from the Łódź Provincial Office clearly states that individuals who serve solely on the board of directors without holding any shares in the company must apply for a zezwolenie na pobyt czasowy i pracę, i.e. a temporary residence and work permit.

It is therefore very important to accurately determine the person’s role within the company before applying.

Does a Company Residence Permit Grant Me the Right to Work?

The scope of the residence permit granted for the purposes of the company’s activities is also important.

According to the official guide, if a foreign national works as a board member in a Sp. z o.o. in which they hold shares, the permit granted for this purpose may also allow them to perform the relevant board duties, and the phrase ‘access to the labour market’ may be included on the card.

However, this applies:

an unlimited right to work for every employer in Poland

.

For example, if the same person works for another employer or in a role outside the scope of the permit, this may require a separate assessment of their right to work.

Is it risky to simply set up a company and not carry out any business activities?

Yes.

The main question posed by the Urząd in residence permit applications for a Sp. z o.o. is:

“Does this person have a company registered in the KRS?”

is not;

but rather:

“Is this company actually operating, and does it meet the economic conditions required by law, or does it have the genuine potential to meet them in the future?”

is the question.

For this reason, it may be difficult to reach a positive decision regarding companies that appear to have been established solely for the purpose of obtaining residency and which have no actual economic activity.

If a Company Is Making a Loss, Is Residency Definitely Refused?

This is not automatically the case.

It may be commonplace in business for newly established companies, in particular, to show a loss during their initial period due to investment.

The third alternative provided for in the law becomes particularly relevant in cases where the company does not yet meet the current income/employee criteria.

However, if the company:

• why it is making a loss,
• what its investments are,
• where its funding comes from,
• whether it is acquiring customers,
• how its revenue has developed,
• and whether it is realistic for it to meet the criteria in the future

must be explained in the file.

In other words:

a loss in itself does not spell the end of the case; the absence of any concrete evidence regarding the company’s economic future is a far greater problem.

Is Investing Money in My Own Company Enough?

Not on its own.

The presence of funds in the company’s account may be a positive economic factor.

However, the Urząd will simply ask:

“How much PLN is in the account?”

.

It is also important how the company intends to use these resources and whether its business model is genuinely likely to generate revenue or create jobs.

For example, the capital’s:

• equipment,
• software,
• offices,
• stock,
• staff,
• marketing,
• technology,
• production

can make the document more meaningful.

Foreign Investors Have Their Own Conditions Too

It is not sufficient for the company to merely meet the economic conditions.

Under Article 142, certain conditions relating to the foreign investor themselves are also assessed.

These include, in particular:

health insurance,

a stable and regular income sufficient to support themselves and any family members they are responsible for,

and

having a place to stay in Poland

are included.

Consequently, the application must be prepared in two separate parts:

Does the foreign national meet the necessary personal criteria?

and

Does the company meet the necessary financial criteria?

Demonstrating only one of these may not be sufficient.

How Long Is the Residence Permit Valid For?

A temporary residence permit is not automatically granted for 3 years.

According to official guidelines, a temporary residence permit is granted, taking into account the period necessary for the foreign national to fulfil the purpose of their stay in Poland:

for a period of more than 3 months and up to a maximum of 3 years

.

Therefore:

“I’ve set up a company, so I’ll get a 3-year permit straight away.”

There is no such guarantee.

Sample Application for a Newly Established Company

Let’s look at an example.

Ahmet set up an IT company in Warsaw in January 2026.

Company:

ABC Technology Sp. z o.o.

Ahmet is the sole shareholder (100%) and also the Chairman of the Board.

In September 2026, he wishes to apply for a residence permit through the company.

The company has not yet:

• achieved the required turnover in the previous tax year,
• has not employed two staff members for a year.

This situation means:

does not mean that “Ahmet will definitely be refused”.

.

However, the company may need to prepare thoroughly in relation to the third criterion.

For example:

• the company’s active customer contracts,
• monthly invoices,
• bank statements,
• software projects,
• capital investments,
• future-period contracts,
• staff recruitment plan,
• realistic financial forecasts,
• company expenses,
• tax records,
• a detailed business plan

can be attached to the file.

The Authority can thus assess not only the company’s past performance, but also whether it possesses the actual resources and activities required to reach the economic level stipulated by law in the future.

Second Example: The Company Exists but Has No Operations

Mehmet set up a Sp. z o.o. in 2025.

However:

• he has never issued an invoice,
• it has no customers,
• he has no employees,
• there is no significant activity in the company’s account,
• it has no contracts,
• it has made no investments,
• only a KRS registration is on record.

Mehmet’s:

“I have been the owner of the company for a year.”

This statement alone does not constitute a strong case file.

The age of the company is not the same as its economic reality.

Third Example: The Company Is Already Active

Ayşe is a partner in an active Sp. z o.o.

The company exceeded the required income threshold under Article 142 in the previous tax year.

The company has:

• regular customers,
• invoices,
• tax records,
• active bank account,
• genuine commercial activity

are present.

In this case, documenting the company’s financial circumstances may be much more straightforward than for a newly established company.

However, Ayşe’s personal residence requirements must still be met separately.

Most Common Mistakes

In residence permit applications made through a company, we particularly encounter the following mistakes:

1. Thinking, “I’ve set up a company, so residence is guaranteed.”
2. Considering the KRS certificate alone to be sufficient for company operations.
3. Confusing turnover with the ‘dochod’ criterion set out in the law.
4. Failing to prepare any financial documents because it is a new company.
5. Preparing an unrealistic business plan.
6. Thinking that simply depositing money into the company’s account will be enough.
7. Confusing the statuses of a partner (wspólnik) and a board member (członek zarządu).
8. Submitting an application under the incorrect session type whilst holding the positions of shareholder and Chairman of the Board.
9. Overlooking the one-year employment requirement for the two-employee condition.
10. Preparing the company’s requirements whilst neglecting the foreign national’s personal income, insurance and housing requirements.

“I’ve Got a New Company – Does That Mean I Shouldn’t Apply?”

Such a generalisation is also incorrect.

The law explicitly provides a pathway for new companies.

If the company is not yet able to meet the criteria regarding past income or employment, it may be able to meet these in the future:

it can demonstrate that it possesses the necessary resources or is carrying out genuine business activities

.

Therefore, the key question for new companies is:

“How many months has the company been in existence?”

but rather;

“Is there concrete evidence of this company’s genuine business activities and that it will meet the statutory economic criteria in the future?”

.

In short: Is owning a Sp. z o.o. sufficient to obtain a residence permit?

No.

Ownership of a company may form part of the legal and economic structure for a residence permit application; however, it does not in itself guarantee a positive decision.

Generally, there are three key economic criteria for obtaining a residence permit through a company:

1. Meeting the income criteria,

or

2. Employing at least two eligible staff members on a full-time, permanent basis for at least one year, as specified by law,

or

3. Demonstrating that it possesses the means to meet these criteria in the future or that it is carrying out genuine economic activities to that end.

Particularly due to the third option, it is legally possible to apply for residence through a newly established Sp. z o.o. However, in the case of new company files, documentation of the business plan, financing, contracts, invoices, investments and the company’s actual economic activity becomes far more important.

Our Advice at Kalayci Consulting

Before applying for a residence permit via a Sp. z o.o., one should not rely solely on the KRS registration.

First and foremost, we need to establish the answers to the following questions:

When was the company established?

Is the applicant a partner in the company, a member of the board of directors, or both?

What was the company’s turnover for the previous tax year?

Does it have any employees, and how long have they been employed?

Is the company actively issuing invoices?

Does it have customers and contracts?

What are the company’s financing arrangements and investments?

Is the business plan for the next 12–24 months realistic?

Are the applicant’s personal income, insurance and accommodation requirements in order?

Once this analysis has been carried out, it can be determined which of the criteria under Article 142 is more appropriate for preparing the application.

This is because whilst setting up a company is straightforward, preparing the company’s residence application in accordance with the economic criteria required by immigration law is a separate process.

This content has been prepared for general information purposes. Residence applications via a company must be assessed on a case-by-case basis, taking into account the company’s financial situation, duration of operations, partnership/management structure and the applicant’s personal circumstances.