US Company Formation from Poland (2026): LLC or C-Corp, Polish Tax on a US LLC, the US–Poland Treaty, Costs and Banking
Forming a US company from Poland: LLC or C-Corp, how Polish tax treats a US LLC run from Poland, the 1974 US–Poland treaty, CFC rules, costs and banking.
Poland has one of Europe's largest communities of software developers and IT contractors, many of them working for US clients, and a growing number of Polish startups raise from US investors. A US company can make it easier to sign US contracts, get paid in dollars and raise money, and it can be formed from Poland without travelling.
Poland is one of the countries where tax commentary has warned that a transparent US LLC run from Poland may simply mean all its income is taxed in Poland as the owner's personal income. This guide explains how US company formation from Poland works and what to agree with your Polish doradca podatkowy.
Short answer: a resident of Poland can own 100% of a US corporation or LLC, formed remotely, and a Polish company can own a US subsidiary. With UCB, a Delaware corporation with EIN is $308 all-in, and a Wyoming LLC with EIN is $249. The US–Poland treaty in force, from 1974, taxes business profits in the USA only through a US permanent establishment and limits dividend withholding to 15% for individuals (a newer treaty signed in 2013 has not entered into force). On the Polish side, a transparent US LLC run from Poland, without a US permanent establishment, can mean its income is taxed in Poland as your own, and Polish CFC rules apply to low-taxed controlled foreign companies. Agree the structure with a Polish adviser first.
Can a resident of Poland own a US company?
Yes. US states place no restriction on the nationality or residence of owners. Polish citizens and residents of Poland can own 100% of a US LLC or corporation, be its only manager or director, and form it entirely remotely, with no US visa, Social Security number or US address. Every US company needs a registered agent in its state, included for the first year in every UCB formation. See registered agent explained.
Why founders in Poland form a US company
- The US market: the largest consumer and business market in the world, with buyers who often prefer a US vendor.
- US investors, who invest in Delaware corporations. See raising US investment as a foreign founder.
- A US entity for US contracts, staff and liability, separating the US business from the home company. See US subsidiary for a foreign company.
- Payments in dollars, through a US bank account and US payment platforms. See Stripe for non-residents.
The tax picture for residents of Poland
The US–Poland tax treaty
Poland has an income tax treaty with the USA. Dividends from a US corporation to a resident of Poland can be withheld at a reduced treaty rate, generally 15% for an individual shareholder, instead of the standard 30%, if the owner gives the payer a valid W-8BEN claiming the treaty. The treaty also says business profits are taxable in the USA only through a permanent establishment there. See W-8BEN-E vs W-8BEN explained.
On the US side: LLC or corporation?
| US LLC (single-member) | US C-Corporation | |
|---|---|---|
| US federal tax if all work is done from Poland | Usually none | 21% of profits |
| US tax when profits are paid to the owner | None (not a dividend) | Treaty rate, generally 15% for an individual owner |
| Yearly federal filing | Form 5472 + pro forma 1120 | Form 1120 + Form 5472 |
| Investors | Most will not invest | Standard (Delaware) |
A single-member US LLC owned by a non-resident is ignored for US income tax. If you do all the work from Poland, with no US office, employees or dependent agents, the income is usually not effectively connected with a US trade or business, and no US federal income tax is due. The LLC still files Form 5472 with a pro forma Form 1120 every year, and missing it costs $25,000. A C-Corporation pays 21% on its profits wherever its people work, which suits startups raising US investment and businesses reinvesting in the USA. See effectively connected income explained, Form 5472 explained and LLC vs Inc for non-residents.
For a European resident, the US view is only half the picture. Your home country may classify a US LLC as a company even though the IRS ignores it, a US company managed from your country may be treated as tax resident there, and controlled foreign company rules can tax low-taxed profits at home. That is why many European founders choose a C-Corporation for a trading business, and use an LLC only after a local adviser has confirmed how it will be treated.
The Polish side
Points for your doradca podatkowy:
- A transparent LLC run from Poland. Polish commentary indicates that if the LLC is transparent and is run from Poland by a Polish resident, without a US permanent establishment, its income is generally settled in Poland under the personal income tax rules, as your own business income.
- Classification and residence. If Poland treats the LLC as a company, a company managed from Poland can be Polish tax resident.
- CFC rules can tax Polish residents on income of controlled foreign companies that are low-taxed.
- A Polish company owning the US company needs transfer pricing.
We handle the US side; your Polish adviser confirms the Polish side.
US sales tax is not VAT: there is no national system and no input tax recovery, and each state sets its own rules. A European brand selling goods into the USA should plan for state sales tax separately; it is not a service we provide, but we refer you to a specialist. See state taxes for a foreign-owned LLC.
Which US state?
- Wyoming: the usual choice for freelancers, agencies and online businesses run from abroad, with low yearly costs and owners' names kept off the formation filing. See Wyoming LLC for non-residents.
- New Mexico: no annual report at all. See New Mexico LLC for non-residents.
- Delaware: for a corporation that will raise from US investors. See Delaware LLC for non-residents.
- Florida, Texas or New York: when the business will have an office, warehouse, staff or property there. See Florida, Texas and New York.
Try our state selector or read best state for non-residents.
What it costs
| With UCB | |
|---|---|
| Wyoming LLC with EIN, all-in | $249 |
| Wyoming LLC with EIN and US bank account application | $348 |
| Delaware corporation with EIN, all-in | $308 |
| Keeping a Wyoming LLC active each year | $121 |
| Keeping it active plus the yearly federal return | $421 |
| US business address add-on (own suite number) | $60 a year |
State fees and the first-year registered agent are included in our formation prices, with nothing added for the state. See what a US LLC costs every year and the cost calculator.
Documents you need
| Document | Notes |
|---|---|
| Passport or national ID card | Valid passport (or Polish dowód osobisty), clear colour scan |
| Proof of address | A recent utility bill or bank statement |
| Company name and business description | Two or three names; a specific description of what the company does |
| Share structure (corporation) | Number of shares and par value; we suggest a structure that keeps Delaware franchise tax at the minimum |
| Home company documents | Only if your company at home will own the US company: register extract and ownership |
No SSN, ITIN or US address is needed to form the company or obtain its EIN. See EIN for non-residents.
Banking and payments
Residents of Poland are generally well served by US banks and fintechs that accept remote applications, and European identity documents are widely accepted. What still matters: a specific business description, a working website, consistent details across the state record, EIN letter and application, and a US business address with your own suite number rather than the registered agent's address.
See US business bank accounts for non-residents, why banks reject non-resident applications and Stripe for non-residents.
Worked examples
These are illustrative examples, not client cases.
Example 1: the IT contractor. A Kraków developer working for US clients considers a Wyoming LLC. Their adviser explains that its income would likely be taxed in Poland as their business income, so they compare it with their existing Polish sole-proprietorship before deciding.
Example 2: the software house. A Wrocław sp. z o.o. forms a Delaware subsidiary to contract with US enterprise clients and employ a US account manager.
Example 3: the startup. Warsaw founders raising from US investors form a Delaware C-Corporation.
Common mistakes
- Assuming a US LLC removes Polish tax on work done in Poland.
- Relying on the unratified 2013 treaty instead of the 1974 treaty in force.
- Ignoring Polish CFC rules.
- Ignoring Form 5472 because the LLC owes no US tax.
- Using the registered agent's address as the business address on bank applications.
Frequently asked questions
Which US–Poland treaty applies? The 1974 treaty, still in force; the 2013 treaty has not entered into force.
Can my Polish company own the US company? Yes. The US company becomes a subsidiary, with transfer pricing between them.
Can I form a US company from Poland without visiting the USA? Yes. Formation, the EIN and bank applications are all done remotely. See open a US company without visiting.
Do I need an ITIN? Usually not for a single-member LLC or its EIN. See what is an ITIN and who needs one.
How UCB helps founders in Poland
We form US LLCs and corporations for residents of Poland remotely, all-in: a Wyoming LLC with EIN is $249, and our formation, EIN and bank account package is $348. Each year we keep the company active and file its federal return through our US tax filing service, working alongside your Polish tax adviser, who confirms the Polish side. If an LLC or a corporation clearly suits your plans better, we will tell you which and why. See also forming a US company from abroad: country guide.
Expanding from Poland to the USA? WhatsApp us at +91 8105 199 399 or email enquiries@ucbsolutions.com, and we will recommend the right structure and state for you.
Let our experts handle it for you
Every business is different. Message us with your country, business type and goals, and we will recommend the right structure, state and package. We do the work; you focus on your business.
This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
