Branch vs Branch Representative office

	Branch	Representative office
Independence	The branch is not perceived as an independent business structure in Poland; in fact, the company abroad is fully liable for its branch’s debts and obligations while it operates in the country. The branch can run business only the same like father company	representative office can be only running a business in the field of advertising and promotion.
Creators /shareholders	Can be established only by business entity	Can be established only by business entity
Time of lasting	Indefinite	a representative office can be established only for two years with the option of extending for another two years.
Rule of reciprocity	Foreign business entity (outside EU) can create branch in Poland only on rule of reciprocity in the country of origin	No requirement for rule of reciprocity
Set up	The branch is registered in the companies court register	Representative office is entered in the register conducted by Ministry of Economy
Obligations	The branch needs to keep separate books in Poland and comply with the accountancy matters.	Representative office needs to keep separate books in Poland and comply with the accountancy matters.
Taxation	The branch is taxed at the usual rate on its profits derived from Poland.	Representative office is taxed at the usual rate on its profits derived from Poland.
Required documents for registration	a certificate of the Polish representative office of a foreign entrepreneur regarding the reciprocity of activities incorporation certificate , founding act, contract or statute together with a certified translation into Polish a copy from the register along with a certified translation into Polish power of attorney for branch registration power of attorney for branch registration	incorporation certificate founding act, contract or statute together with a certified translation into Polish a copy from the register along with a certified translation into Polish power of attorney for branch registration power of attorney for branch registration
Total costs of registration including governmental fee*	750 Euro	650 EURO