Business registration in Poland · S25
Foundation or association in Poland.
Compare founder minimums, notary rules and KRS fees, then generate a structured governance worksheet for 0 zł.
NGO Legal Form & Court Fee Selector (Foundation vs Association)
Step-by-step registration sequence
- Choose your legal form: foundation (1+ founder), KRS association (7+ founders) or ordinary association (3+ founders).
- Define your public-benefit goals, board, audit body, Polish address and endowment in the S25 planner.
- Download your alignment worksheet and file via the Court Registers Portal (PRS) or county office.
| Feature | Foundation (Fundacja) | KRS Association | Ordinary Association (zwykłe) |
|---|---|---|---|
| Minimum founders | 1 individual or legal entity | 7 individuals | 3 individuals |
| Notarial deed | Mandatory (founding deed) | Not required | Not required |
| Official registry | KRS court via PRS portal | KRS court via PRS portal | County governor / city mayor registry |
| Court fee (non-commercial) | 250 zł in KRS | 0 zł in KRS | 0 zł entry (optional 17 zł certificate) |
| Commercial activity | 600 zł KRS fee (min. 1,000 zł endowment) | 600 zł KRS fee | Prohibited by statute |
Choosing between a Polish foundation and an association
Your NGO structure in Poland depends on founder headcount and governance model. A foundation (fundacja) can be created by a single founder (including foreign citizens or legal entities) by dedicating an endowment fund to a public-benefit mission before a Polish notary.
Associations are membership-based: an ordinary association (3+ founders, county registry) is fast and free for non-commercial civic projects, while a KRS-registered association (7+ founders) grants full legal personality and optional commercial activity.
Registration guidance for 0 zł. Business address, landing page and domain — in one place.
Government fees, address, website and domain are paid separately. Address is confirmed by the partner.
Frequently asked questions (2026)
Is a think tank a separate legal form in Poland?
No, a think tank is a research or policy activity profile. Legally, it is incorporated as either a foundation (fundacja) or an association (stowarzyszenie).
Does the S25 planner submit filings to KRS automatically?
No. You structure your mission, founders and board rules for 0 zł in S25 and download a clean worksheet, then file officially via the Court Registers Portal (PRS) or county office.
How do foundations and associations differ in founders and court fees?
A foundation requires just 1 founder, a notarial deed and a 250 zł KRS fee (600 zł with commercial activity). A KRS association needs 7+ founders (0 zł non-commercial KRS fee), and an ordinary association needs 3+ founders (0 zł at the county office).
Can foreign citizens establish a Polish foundation?
Yes. Under Poland’s Act on Foundations, foreign individuals and legal entities may establish a Polish foundation regardless of domicile, provided the foundation’s registered seat is in Poland.
Official Polish government portals & acts: PRS — Ministerstwo Sprawiedliwości ↗