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Buying a company in Poland

M&AHLBC

Shares or business, due diligence, UOKiK clearance and closing.

Introduction

A Polish company can be bought through a purchase of shares or through a purchase of the business (assets). The choice affects taxes, the assumption of liabilities and formalities.

How it works

  • NDA and letter of intent
  • legal, tax and financial due diligence
  • sale agreement (SPA or APA) with seller warranties
  • UOKiK filings and foreign investment screening, where required
  • closing, payment and changes in the KRS

Why it matters and what is important

Risks identified in the review are reflected in the price, escrow or closing conditions. A well-drafted agreement protects the buyer against unknown liabilities.

This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.

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