The special purpose vehicle (SPV)
is a corporate structure set-up in Poland by a parent company abroad. This
Polish company is used for tax optimization of the business activity. The SPV
, usually set-up as a subsidiary is also able to help the parent company retain its assets if it goes bankrupt.
The special purpose vehicle can be an attractive solution, which is able to provide companies with the needed structure for asset management and profits distribution. If you want to register a company in Poland
that will be used as an SPV you can talk to one of our local company formation specialists.
Polish SPV structure
A commonly chosen structure to form a special purpose vehicle in Poland
is the limited partnership. This is one of the recognized types of partnerships in Poland
and it has at least one limited partner who is liable for the business with all of his assets. No minimum share capital is required for his business form, which is advantageous for those investors interested in opening an SPV in Poland
The special purpose vehicle, sometimes also called a special purpose entity, can be used for securitisation purposes, for property investment in Poland, the transfer of assets or risk sharing. These legal entities are used to isolate financial risk, however, investors in Poland
should be aware of all of the implications of owning such a type of company if the parent corporation does indeed file for bankruptcy. If you want to open a company in Poland
, our team can assist you with adequate tax planning and financial advice for corporations.
Company formation in Poland
Special purpose vehicles
can take the form of a partnership, limited liability company
or trust. The choice belongs to the investor and it can be based on a number of factors, including available capital, the purpose of the newly formed corporate structure and the nature of the business. The tax relationship between the SPV in Poland
and the parent company abroad is the main reason for the creation of this vehicle. In most cases, a double tax treaty
will apply between Poland and the country in which the parent company is located.
Investors can open a Polish company
that is used as a special purpose vehicle with the help of our company formation experts. You can contact us
for more information about business structures and the requirements to open a legal entity in Poland.