Estonian Company Run from Poland: Tax Residence

Many Polish entrepreneurs form or buy an Estonian private limited company (OÜ) and run it from Poland. That works, but Polish tax law looks at where a company's current affairs are run, not only where it is registered — and the tax treaty between Poland and Estonia has its own rule. This guide sets out both, with the official texts, what they mean for an owner and director living in Poland, and what we do on the Estonian side.

The guide is general information, not tax advice. How your company is taxed depends on the facts of your case; ask a Polish tax adviser (doradca podatkowy) before you form or buy the company. The Polish Corporate Income Tax Act was read in its consolidated text (Dziennik Ustaw 2026, item 554) and the treaty in Dziennik Ustaw 1995 No. 77 item 388, on 16 October 2026.

In Estonia: an Estonian company is Estonian

A company established under Estonian law is resident in Estonia for tax purposes (Income Tax Act § 6). Its profit is taxed when it is distributed, not while it stays in the company — the guide how Estonia taxes company profit explains the rule. The company keeps its Estonian duties wherever its owners live: accounts, an annual report to the commercial register and, if its address is abroad, a contact person in Estonia.

In Poland: seat or management

The rule. Taxpayers that have their registered seat or their management (zarząd) in Poland are liable to Polish corporate income tax on all of their income, wherever it is earned (Corporate Income Tax Act, art. 3(1)).
Where management is. A taxpayer has its management in Poland, among other cases, when its current affairs are run in Poland in an organised and continuous way — for example on the basis of the company's founding documents, powers of attorney given, or links between related parties (art. 3(1a)).
Without a seat or management in Poland, a company is liable only on income earned in Poland (art. 3(2)), which includes income from any activity carried on in Poland, also through a permanent establishment there (art. 3(3) point 1).

What the Poland–Estonia tax treaty says

Resident in both countries. If a company that is not an individual is resident in both states under the treaty's definition, it is treated as resident in the state from whose law its status derives (treaty of 9 May 1994, article 4(3)) — for an OÜ, that is Estonia.
Permanent establishment. A permanent establishment is a fixed place of business through which the enterprise's business is wholly or partly carried on; it includes in particular a place of management, a branch and an office (article 5(1) and (2)).

So even when the treaty treats the OÜ as Estonian, a place of management in Poland can be a permanent establishment there, and the profit attributable to it can then be taxed in Poland (article 7(1)). The multilateral convention on tax treaty measures (MLI), in force for both countries, can change the residence rules of tax treaties; how it applies to a particular company is a question for your Polish tax adviser — we do not give that ruling.

What to decide before you form or buy the company

Who manages the company, and where. Where its current affairs are actually run is the fact both the Polish Act and the treaty look at.
Where the work is done. An office or other fixed place of business in Poland can be a permanent establishment.
Ask first. A Polish tax adviser can assess your plan; the Polish tax authorities also issue individual interpretations.

What we do on the Estonian side

online formation for an e-resident — €950 Registered address and contact person service for one year are included., or formation by power of attorney — €1,250;
a ready-made company bought remotely — €1,200 Registered address and contact person service for one year are included.;
accounting — from €150 / month and the annual report — from €450;
the registered address and contact person after the first 12 months — €350 / year.

Our accounting covers the Estonian company's Estonian obligations. Polish tax returns and Polish tax advice are not included. The same question for owners in Germany and Finland: Estonian company run from Germany, Estonian company run from Finland, Estonian company run from Spain, Estonian company run from Italy.

Prices exclude VAT. All communication takes place by email.

Ready to start? A new Estonian company — online for e-residents or by power of attorney; Polish tax advice is not included. Order.

Official sources

The laws this article names, by the name of their official text, as read on 9 October 2026. For the Estonian acts we read the English translation in Riigi Teataja; the legally binding text is the Estonian one.

Income Tax Act — Riigi Teataja, English translation

Sources are named in the text, without links. To see which of our services your company needs, open the Business Navigator.

Frequently asked questions

Is my Estonian company taxed in Poland if I run it from Poland?

It can be. A company with its seat or management in Poland is liable to Polish corporate income tax on all its income (CIT Act, art. 3(1)); management is in Poland when the company's current affairs are run there in an organised and continuous way (art. 3(1a)). The Poland–Estonia tax treaty treats a company resident in both states as resident where its status derives from — Estonia for an OÜ (article 4(3)) — but a place of management in Poland can be a permanent establishment there, whose profit Poland may tax (articles 5 and 7). Ask a Polish tax adviser before you form or buy the company; we handle the Estonian side.

Estonian company run from Poland: where it is taxed