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Permanent establishments


​Appointment of a sales representative


A convenient option for foreign entities planning to expand to Poland is to appoint a sales representative there. This solutions offers foreign entities a wide range of opportunities, but it has also certain tax implications, namely, it may trigger a permanent establishment.

Risk of triggering a permanent establishment


Despite the consequences, such an arrangement ensures flexibility, which is especially valuable at the initial stage when the success of the business expansion is still uncertain. If you want to find out for sure whether the activities of your sales representative in Poland give rise to a permanent establishment, it is worth contacting our experts in this area.


They will present you the key aspects of sales representative’s activity and permanent establishments in an accessible way. They will also explain in detail various other issues, such as the distribution of profits earned by permanent establishments and the provisions of the MLI Convention. ​


Distribution of profits from permanent establishments »

To decide if the activities carried out by a sales representative of a foreign enterprise in Poland trigger a permanent establishment of that enterprise, those activities must be thoroughly examined. 

Permanent establishment in the context of Multilateral Instrument (MLI) »

MLI is an international tax law instrument which significantly affects the application of double tax treaties. MLI regulates, among others, permanent establishments. 


Contact Person Picture

Dominika Tyczka-Szyda

Tax adviser (Poland)


Send inquiry


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