How about taxes for investors who are residents of other countries, such as the USA? 

For the taxation of investors from the USA, we recommend one of two options: Passive Foreign Investment Company (PFIC) or Qualified Electing Fund (QEF). We encourage you to discuss with us* as well as consult with a tax advisor. This recommendation also applies to domestic investors. An increasing number of our investors are in the process of establishing Family Foundations. This is a new mechanism but offers many benefits in Poland.

* For the avoidance of doubt, none of the answers in this FAQ constitutes a public offering of shares (either within Poland or outside its borders).