Legal and accounting activities; tax consultancy (PKD division 69)
This division includes:
- legal representation of the interests of one party against another party, whether or not before courts or other adjudicating bodies, carried out under the supervision of persons who are members of the bar, providing for example advice and representation in civil matters, advice and representation in criminal matters, advice and representation in connection with labour disputes,
- preparation of legal documents (for example, in relation to contracts and agreements concluded between business entities and other documents related to the conduct of business activity, patent documentation and copyrights, wills, deeds of gift, granting powers of attorney and the like),
- activities of notaries, bailiffs, arbitrators, patent attorneys, legal advisers,
- accounting and bookkeeping activities (for example, outsourced maintenance of accounting books, tax books and other records for tax purposes, preparation of financial statements) as well as financial auditing activities (for example, audits and reviews of financial statements, as well as other services provided by a statutory auditor). Activities of this section may also be provided online.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
28,029
Companies (secondary PKD)
51,989
Companies with financials
16,662
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.76.3%21,304
- Sp. k.9.2%2,576
- Sp. p.7.4%2,060
- Sp. j.3.3%935
- Foundation0.9%257
- P.S.A.0.6%158
- S.A.0.4%106
- Cooperative0.2%61
- Other0.2%59
- Association0.1%40
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | Branch (foreign co.) | $340.09M | $23.18M | |
| 2 | sp. z o.o. | $213.49M | $14.35M | |
| 3 | sp. k. | $143.40M | $27.45M | |
| 4 | sp. k. | $110.17M | $15.07M | |
| 5 | sp. k. | $107.47M | $3.97M | |
| 6 | sp. k. | $106.72M | $14.94M | |
| 7 | sp. k. | $103.36M | $5.24M | |
| 8 | sp. z o.o. | $86.07M | $5.34M | |
| 9 | sp. k. | $80.08M | $30.67M | |
| 10 | sp. z o.o. + limited partnership | $78.79M | $4.24M |
PKD codes in this division
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