Poland is one of the most favoured locations for investment in Europe. European Union accession bringing more stability, greater market access and financial assistance; a young and educated society at an unprecedented level; fast economic growth and investment incentives are the key factors making Poland an attractive location for overseas investment. Almost 17,000 companies with foreign participation do business successfully not just in Poland but also, from their Polish bases, throughout Europe and worldwide.

Poland is recognized as a low risk and high opportunity country. It is also projected to have the biggest increase in labour force in the European Union over the next 5 years. EUR 90bn from the EU in the coming years will accelerate the pace of development and create additional opportunities for investors.

The purpose of this publication and website is to provide potential investors with an introduction to the more important aspects of doing business in Poland. The material has been compiled by PwCs' team of inward investment specialists in Poland, drawing on their extensive knowledge and experience of the critical issues faced by first time investors to Poland. The Polish Information and Foreign Investment Agency (PAIiIZ) has participated in the preparation of the above-mentioned publication, taking it under its wing.This publication represents an introductory summary to the laws, regulations and practices in Poland. We do hope that you will find it useful.

We would very much appreciate your comments, suggestions and feedback on our publication. Should you also have any questions please do not hesitate to contact us.

Please accept our best wishes for every success in your future investment activities.