The article investigates the conditions and prospects for the development of Polish merchandise trade to Germany as well as factors determining Polish companies’ decisions to choose Germany as the main market for their goods. The paper is based on a literature review and empirical research based on questionnaires. The first step is an empirical microeconomic analysis of factors influencing Polish goods exports to Germany. A survey on the export activity of Polish companies provided a wealth of analytical material and enabled the author to draw a number of conclusions. The main conclusion that can be drawn from the analysis, the author says, is that, apart from key macroeconomic factors, such as GDP growth in Germany and the real exchange rate, Polish merchandise trade is significantly influenced by microeconomic factors, such as product prices, product quality and design. Another conclusion is that, despite the crisis, there are good prospects for the development of Polish merchandise exports to Germany; these exports are likely to increase, Ziółkowski says. The survey questionnaire also included a question about the use of export support tools. A vast majority of companies (95%) replied that they do not use any export support tools because these are either too expensive or unavailable. The author concludes by urging the government to review its export-oriented policy so that it can better meet the expectations of Polish exporters.