The paper aims to determine the cultural differences between Poland and Germany on the basis of cultural dimensions theory proposed by Dutch social psychologist Geert Hofstede. The authors conduct an empirical study using a uniform survey questionnaire and compare their findings against the pattern of cultural values established by Hofstede.The research focuses on cultural diversity. The original study conducted by Hofstede at the IBM corporation in the 1960 s and the 1970 s identified four cultural dimensions in several dozen countries, including Germany. The value scores for Poland’s cultural dimensions estimated by Hofstede were based on research carried out by other authors in the 1990 s. Komor and Schumann set out to determine the current cultural dimensions for Poland and Germany with a view to identifying the differences between the two nations. The authors discuss the theoretical and methodological background of their study and provide a detailed explanation of the research problem. They also discuss the procedures underlying their empirical research based on a Cultural Value Scale (CVScale) validated by other researches. The research indicates that there are relatively small differences in terms of cultural dimensions between Poland and Germany, the authors conclude. The greatest differences involve two dimensions: uncertainty avoidance and individualism/collectivism. A comparison of the results of the study with the index scores calculated by Hofstede points to differences in cultural values. According to Komor and Schumann, the results of their study can be used in business practice and future cross-cultural research.