Definition:
1. Natural persons having their place of residence in the country and legal persons having their seat in the country, as well as other entities having their seat in the country which have the capacity to incur obligations and acquire rights in their own name; residents shall also be branches, agencies and enterprises established by non-residents in the country. 2. Polish diplomatic representation offices, consular offices and other Polish representation offices and special missions which enjoy diplomatic or consular immunities and privileges.