🇵🇱 For founders in Poland
Form a US company from Poland
Poland has one of Europe's deepest pools of software and product talent, and Polish founders increasingly sell to American and Western-European clients who prefer to contract with, and pay, a US entity. A Delaware LLC or C-Corp gives you a familiar legal home, a US business account through our licensed partner, access to American payment processors, and a credibility signal that can shorten sales cycles with buyers in the United States.
You do not need to live in the United States, or hold an American visa, to own a company there. A non-resident Polish founder can form the entity remotely, obtain an EIN (the federal tax ID) even without a Social Security Number, and operate entirely from Poland. A C-Corp is the standard choice if you plan to raise venture money on American terms; a single-member LLC is simpler and, for a non-resident with no operations in the United States, is generally disregarded for federal tax, though Poland may treat the same entity differently.
The main thing to get right early is the cross-border picture: how American and Polish tax interact, how you legally move earnings from the US entity back to Poland, and how you report it. Those are the country-specific pieces this page covers. The generic formation mechanics are handled separately.
General information about forming a US company. Not legal, tax, or investment advice. Rules and figures cited are current as of July 2026 and change frequently. Consult qualified local and US advisers before acting.
The process, end to end
Form the entity
Pick a Wyoming LLC (solo/bootstrapped) or a Delaware C-Corp (VC-track) and file the formation remotely, with no US visit needed.
Read the guideGet an EIN
Apply for the company's federal tax ID. You can get an EIN without an SSN, and you need it to open a US business account.
Read the guideOpen a US business account
Open a US business account remotely with the EIN and formation documents. No US address or SSN required. Banking is provided through our licensed partner; StableCorp is not a bank.
Read the guideGet paid
Invoice US and global clients as a US entity and settle in USD, EUR, or INR, or in USDC on supported chains. Local-currency payout is available in select markets through StableCorp's licensed regional partners on compliant rails.
Read the guidePoland-specific considerations
Your US company can be taxed in Poland if you run it from here
If you manage the US entity day-to-day from Poland, Polish tax authorities may treat it as a Polish tax resident (place of effective management) or as having a Polish permanent establishment, pulling its profits into the Polish corporate tax net. Poland's CIT is 19% (9% for small taxpayers). Structure and document where real decisions are made, and take advice before assuming the US entity is invisible to Polish tax.
Polish CFC rules can reach undistributed US profits
Poland has controlled-foreign-company (CFC) rules (Art. 24a of the CIT Act) that can tax a Polish resident on a foreign company's income even if profits are not distributed, where the foreign entity is low-taxed and largely passive. A US C-Corp paying full US tax on active business income is usually outside this, but a lightly-taxed holding structure may not be. Map your structure against the CFC test early.
LLC disregarded-entity vs. Polish treatment mismatch
The US treats a single-member LLC as disregarded for federal tax purposes, but Poland may characterise the same LLC differently, which affects how and when you're taxed here and whether treaty relief applies cleanly. This 'hybrid entity' mismatch is a common trap. A C-Corp, taxed as a company in both systems, is often cleaner for a Polish founder who wants predictability.
Declare foreign income and keep records for KAS
As a Polish tax resident you are taxed on worldwide income and must declare distributions, salary, or draws from your US entity on your Polish return, claiming treaty relief for any US tax paid. Keep invoices, bank statements, and entity records so the source of USD, EUR or INR inflows is documented. Polish banks and KAS increasingly scrutinise cross-border and crypto flows.
Getting your money home to Poland
The Polish złoty is fully convertible and Poland maintains no exchange controls on ordinary commercial transactions; residents have free access to foreign currency and can hold USD or EUR accounts without prior approval. So distributing profit from your US entity to yourself in Poland (as an owner draw from an LLC, or as a dividend/salary from a C-Corp) is a normal cross-border transfer. StableCorp settles B2B in USD, EUR or INR to your US entity's account; keep clean documentation (invoices, the entity's resolutions or distribution records, and bank references) because your Polish bank and the tax office will want to see the source of funds, and because you must declare the income on your Polish return. Note a National Bank of Poland (NBP) statistical reporting duty that can apply to residents holding foreign assets or liabilities above a threshold (broadly PLN 10 million at year-end); most individual founders fall below it, but check if you accumulate significant balances abroad.
For tax purposes, if you ever receive stablecoins or other crypto from a third party, Poland taxes them as a 'virtual currency' (waluta wirtualna). The key rule: crypto-to-crypto swaps are tax-neutral, and a taxable event only arises when you convert crypto to fiat (or use it to pay for goods/services). Gains are taxed at a flat 19% and reported annually on form PIT-38 by 30 April; you aggregate all documented acquisition costs and disposal proceeds for the year rather than matching individual lots. The EU's MiCA framework has applied since 30 December 2024, bringing crypto-asset service providers under a harmonised authorisation and conduct regime; note that the status of USDC under MiCA's Title IV (asset-referenced and e-money tokens) is contested and its availability from Poland is not guaranteed. Under DAC8, in-scope platforms report 2026 activity to tax authorities with the first automatic exchange in 2027, so assume crypto on-ramp/off-ramp activity is visible to the Polish tax authority (KAS) and keep your records reconcilable. Consult a Polish tax adviser on any crypto position.
Poland & US taxes
Yes. A US-Poland income tax treaty is in force: the 1974 Convention for the Avoidance of Double Taxation (signed 8 October 1974), which the IRS lists among its current treaties. A newer replacement treaty was signed in 2013 but was never ratified by the US Senate, so the 1974 treaty still governs. For a founder this matters in two ways. First, it lets you claim relief from double taxation: income taxed in one country can generally be credited in the other, so the same profit is not taxed twice. Second, it caps US withholding tax on certain US-source payments (such as dividends from a US C-Corp) below the default 30% rate, provided you file a Form W-8BEN with the payer to claim treaty benefits. Note that most fees you earn for services performed from Poland are foreign-source and, absent a US permanent establishment, are generally not subject to US tax at all. The treaty's permanent-establishment article is what protects that position. This is general information, not tax advice; confirm your specific facts with a cross-border adviser.
StableCorp helps founders in Poland form a US company, get an EIN and a US business account, and get paid on compliant rails, both sides.
Get startedFrequently asked questions
Is there a US-Poland tax treaty, and does it protect me from double taxation?
Yes. The 1974 US-Poland income tax treaty is in force (a 2013 replacement was signed but never ratified by the US Senate). It lets you credit tax paid in one country against the other and caps US withholding on certain US-source payments if you file Form W-8BEN. Fees you earn for services performed from Poland are generally foreign-source and, without a US permanent establishment, typically not subject to US income tax.
How does the money reach me in Poland?
StableCorp settles B2B in USD, EUR or INR to your US entity's account; the złoty is fully convertible with no exchange controls, so you can hold USD or EUR accounts and move funds to Poland as a normal cross-border transfer. Keep documentation of the source of funds and declare the income on your Polish return. If you separately receive stablecoins from a third party, Poland's 19% flat rate applies when you convert crypto to fiat, reported on PIT-38 by 30 April. Consult a Polish tax adviser.
Do I owe Polish tax on money left inside my US company?
Possibly. If you manage the company from Poland it may be seen as Polish tax resident or as having a Polish permanent establishment, and Poland's CFC rules (Art. 24a) can tax undistributed profits of a low-taxed foreign entity. A US C-Corp paying full US tax on active income is usually safer than a passive holding structure. Get advice on your specific setup.
Should I choose an LLC or a C-Corp as a Polish founder?
A single-member LLC is simpler and cheaper for solo consulting, but its US disregarded-entity status can be characterised differently in Poland (a hybrid-entity mismatch), complicating your Polish tax. A C-Corp is taxed as a company in both countries: more predictable, and the right choice if you'll raise US venture capital. Match the choice to your plans and take cross-border advice.