The most commonly chosen legal form by foreign investors is the limited liability company (sp. z o.o.), due to its simple structure, limited liability of shareholders, and transparent operational rules. As an alternative to forming a company, foreign entrepreneurs may also consider establishing a branch or representative office, and in some cases – a tax presence (permanent establishment) may be appropriate. The right choice of legal form depends primarily on the operational model, presence on the Polish market, and the planned scope of activities.