SummaryUK businesses in Poland tend to be big investors. According to the state inward investment agency, PAIiIZ, there are over 80 British investors present in the Polish market; companies like Tesco, BP, GlaxoSmithKline, Associated British Foods, Aviva and RSA. Yet looking at the structure of German and Italian investment in Poland, we can see thousands of SMEs which have set up manufacturing and service operations here. They have been doing profitable business here for years. There are, however, very, very few such companies from the UK present in Poland. One reason is that British owner-managers taking a look at the Polish market can be put off by the code-based legal system, different to English Common Law. There is more bureaucracy (Poland is not placed high in rankings of countries where it’s easy to do business); procedures are more complex and more time-consuming.