Coaching and training on a B2B basis — no sole proprietorship, no ZUS
Run coaching sessions and workshops on a B2B basis — legally, without a company, with 6% tax
How does the FDK incubator work for a coach?
Coaching is a profession built on relationships and trust — but tax formalities and red tape can seriously hold back the growth of your practice. Many coaches start with one-to-one sessions, then add group workshops, corporate training courses and mentoring programmes. With irregular income, fixed ZUS contributions of more than 1 825 zł a month are a disproportionate cost.
The FDK incubator removes these barriers. You join the Foundation and operate under its legal personality. FDK issues invoices to your clients — companies commissioning management coaching, corporations, self-employed individuals, training agencies. You receive your fee reduced only by 6% PIT and the 400 zł subscription.
Original coaching programmes — the methodologies, workbooks, diagnostic tools and training materials you develop — may qualify as works within the meaning of copyright law. This makes it possible to apply 50% tax-deductible costs, which gives an effective tax rate of 6% — without having to run your own business.
Which services do we support?
Every form of coaching and training — from one-to-one sessions to corporate programmes
One-to-one coaching
Life coaching, career coaching, development coaching — 1:1 sessions online and in person for individual clients.
Management and executive coaching
Development programmes for managers, C-level executives and team leaders — commissioned by corporations and HR departments.
Training courses and workshops
Group workshops, soft skills training, team building — original programmes for teams and organisations.
Online coaching
Sessions via Zoom, Teams and Google Meet — remote coaching for clients across Poland and abroad.
Mentoring
Mentoring programmes for entrepreneurs, start-ups and young professionals — long-term development relationships.
Online courses and programmes
Original online courses, e-books, workbooks and training recordings — creative educational materials for sale.
Benefits for coaches in the FDK incubator
No ZUS
You save more than 1 825 zł a month. Invest that money in certifications, supervision and marketing.
Only 6% PIT
Instead of a 12% lump sum or the 12%–32% tax scale — an effective 6% thanks to 50% tax-deductible costs for creators.
50% KUP — original programmes
Creative coaching programmes, workbooks and training materials covered by 50% tax-deductible costs.
B2B invoices without your own company
FDK issues VAT invoices to corporations, training companies and individual clients. Without setting up a sole proprietorship (JDG).
Start in 15 minutes
You sign an agreement with the Foundation and can invoice straight away — instead of spending weeks at government offices.
Legal support
Help with contracts for specific work, confidentiality clauses, training terms and conditions, and protecting your original methods.
How we work together — 4 steps
From first contact to your first invoice — the whole process usually takes 2–3 working days.
Contact
Write or call us. Tell us about your services — coaching, training, mentoring. We will answer every question.
Consultation
A free conversation about how you work. We will discuss how your original programmes qualify, 50% KUP and the form of settlement.
Agreement
You sign an agreement with the Foundation. You receive a NIP and REGON number — and can invoice clients immediately.
Start
You run your sessions, we issue the invoices and handle the bookkeeping. You focus on your clients.
Comparison of settlement forms for coaches
Example for income of 10 000 zł/month (coaching with an original programme, 50% KUP)
| Item | Employment contract (full-time job) |
JDG lump sum (12%) |
JDG tax scale (12%) |
FDK (incubator) |
|---|---|---|---|---|
| Gross income | 10 000 zł | 10 000 zł | 10 000 zł | 10 000 zł |
| ZUS (contributions) | ~1 371 zł | 1 825 zł | 1 825 zł | 0 zł |
| Health insurance contribution | ~900 zł | ~667 zł | ~667 zł | 0 zł |
| Income tax | ~840 zł | 1 200 zł | ~1 018 zł | 600 zł (6% with 50% KUP) |
| Bookkeeping / subscription | — | ~400 zł | ~400 zł | 400 zł |
| Total costs | ~3 111 zł | ~4 092 zł | ~3 910 zł | 1 000 zł |
| Take-home pay (net) | ~6 889 zł | ~5 908 zł | ~6 090 zł | ~9 000 zł |
Calculator: JDG vs FDK
Move the slider and see how much you can save
JDG lump sum 12%
FDK incubator
* The calculator shows estimated values. Actual savings depend on your individual circumstances. Full calculator on the homepage.
Why is FDK the ideal solution for a coach?
Original coaching programmes — the 50% KUP advantage
A coach who creates their own methodologies, workbooks, diagnostic tools and development programmes is creating original works. Developing a unique session programme — with your own exercises, questionnaires and materials — is an expression of creative activity. This makes it possible to apply 50% tax-deductible costs, which gives an effective tax rate of 6%.
Management and executive coaching — B2B commissions
Corporations and HR departments commission management coaching on the basis of VAT invoices. FDK handles these commissions professionally — issuing invoices and preparing contracts and documentation. You do not need your own company to serve corporate clients to the highest standard.
Group training courses and workshops
Group workshops are a natural extension of a coaching practice. An original workshop programme — with your own materials, exercises and presentations — is a work. FDK handles invoicing for training organisers, event agencies and companies commissioning workshops for their teams.
Online coaching — no geographical limits
Online sessions via Zoom, Teams or Google Meet are the standard in the coaching industry. FDK supports coaches working with clients from across Poland and abroad. We issue invoices in foreign currencies and apply the reverse charge procedure for EU clients. You can build an international practice without your own sole proprietorship (JDG).
Run your sessions. We will take care of the rest.
Account for coaching, training and mentoring legally and cheaply. No ZUS, with 6% PIT — more money for certifications and development.
Frequently asked questions
Yes — if a coach creates original coaching programmes, training materials or methodologies. The creative development of a session programme, workbooks, questionnaires and coaching tools provides grounds for recognising the work as a work within the meaning of copyright law.
At FDK we classify original coaching programmes as creative works, which allows 50% tax-deductible costs and an effective tax rate of 6% to be applied. It is important that the programme is original and documented.
Group training courses and workshops for which you create an original programme and materials may be accounted for as a creative work. FDK issues VAT invoices to training organisers, companies and training agencies.
You receive your fee less 6% PIT and the 400 zł subscription. There are no limits on the number of training courses or invoices per month. FDK handles both one-off workshops and recurring training programmes.
Yes. Management coaching and executive coaching are among the most frequently commissioned B2B services in the coaching industry. FDK issues invoices to corporations, HR departments, training agencies and consulting firms.
The client receives a VAT invoice they can book as a cost, and you receive your fee with only 6% PIT and the subscription deducted. FDK also prepares framework agreements for corporate clients that require regular settlements.
Yes. The way a session is delivered — in person or online via Zoom, Teams or Google Meet — does not affect its tax classification. What matters is the creative nature of the coaching programme, not the medium through which it is delivered.
We account for online coaching on the same terms as in-person coaching. FDK also supports coaches working with foreign clients — we issue invoices in foreign currencies and apply the appropriate tax procedures.
Yes. We support coaches working with clients from the EU and outside the EU — corporations from Germany, the UK, the USA and Scandinavia. We issue invoices in euros, dollars and other currencies. For EU companies we apply the reverse charge procedure.
You can run an international coaching practice without your own registered business in Poland. The Foundation provides the infrastructure for international settlements as well as tax advice.
Get in touch
Contact details
📞 +48 575 594 500 (PL)
🎧 +48 794 731 000 (EN/UA/RU)
✉️ b2b@firmadlakazdego.pl (for Contractors)
Address
Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624