In the light of currently applicable regulations, establishment of economic activity by foreigners is regulated by Article 13 of the Law on Economic Activity Freedom of the 2nd of July 2004.
Hence, what follows from paragraph 1 (of the above-mentioned Article) is that Foreign Nationals from EU Member States, EFTA Member States (Iceland, Lichtenstein, Norway, Switzerland) - the parties to the agreement on European Economic Area and Foreign Nationals from the states which are not parties to the agreement on European Economic Area but who are entitled to entertain economic activity freedom pursuant to the agreements concluded by those states with the European Community and its Member States, are entitled to undertake and pursue economic activity on the equal basis with Polish citizens.
2. Citizens of other countries than those mentioned in the paragraph 1 who:
1) Hold in the Republic of Poland:
a) A permit to settle in Poland;
b) Residence permit for a long-term resident of the European Communities;
c) Residence permit for a specified period of time, awarded on the grounds of a circumstance set forth in Article 144 or 159 items 1 of the Law on Foreign Nationals of the 13th of June 2003 (Journal of Laws of 2013 item 1650),
d) Residence permit for a specified period of time granted to a family member, as meant in Article 159 item 1 of the Law on Foreign Nationals of the 13th of June 2003, who arrive in the territory of the Republic of Poland or stays in that territory for the purpose of joining their family;
e) Refugee status;
f) International protection;
g) A permit for tolerated stay;
h) A residence permit for a specified period of time and are in a marital union with a Polish citizen being a resident of the Republic of Poland.
2) Entertains temporary protection in the Republic of Poland,
3) Hold a valid "Karta Polaka" card,
4) Are family members, as meant in Article 2 item 4 of the Law of the 14th of July 2006 on entry into, residence in and exit from the Republic of Poland of the citizens of European Union Member States and their family members (Journal of Laws No 144, item 1043 and of 2007 No 120, item 818), intending to join or staying with the citizens of the states mentioned in paragraph 1 - are entitled to undertake and pursue economic activity in the territory of the Republic
of Poland on the equal basis with Polish citizens.
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The Law of the 14th of July 2006 on the entry into, residence in and exit from the Republic of Poland of nationals of the European Union Member States and their
family members - Article 2.
4) Family member - of a foreign national who is an EU or non-EU citizen:
The spouse of the EU citizen; direct descendants of the EU citizen, or of their Spouse, who are aged under 21 or are dependant on an EU citizen or their spouse's direct relative in the ascending line of an EU citizen or of their spouse who are dependant on that EU citizen or of their spouse.
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3. Foreign nationals other than mentioned in paragraphs 1 and 2 are entitled to undertake and pursue economic activity exclusively in the form of: limited partnership; partnership limited by shares; limited liability company and joint stock company, and to join such partnerships and take up or acquire shares in them, unless otherwise provided in international agreements.
4. A family member, as meant in Article 159 paragraph 2 of the Law on Foreign Nationals of the 13th of June 2003, of the foreign nationals referred to in the international agreements mentioned in paragraph 3, holding a residence permit for a specified period of time, is entitled to undertake and conduct economic activity on the equal basis as those foreign nationals.
5. A family member, as meant in Article 159 of the Law on Foreign Nationals of the 13th of June 2003 - holding a residence permit for a specified period of time granted in connection with his stay in the territory of the Republic of Poland or stay in this territory for the purpose of joining their family - of foreign nationals holding a residence permit for a specified period of time and pursuing economic activity by virtue of an entry in CENTRAL REGISTRATION
AND INFORMATION ON BUSINESS made on the reciprocity basis, is entitled to undertake and pursue economic activity insofar as those foreign nationals.