Foreign direct investments are one of the forms of internationalization of Polish enterprises. The purpose of this article is to analyze the FDI of Polish enterprises in the Federal Republic of Germany. The article presents the following research hypothesis: the increase in the value of particular characteristics (sales revenue, expenditure on fixed assets, employment rate, value of export and import) will affect the increase in the number of foreign entities. Based on statistical data from the Statistics Poland concerning business activities of Polish enterprises and their foreign subsidiaries in Germany a correlation coefficient was calculated. A positive correlation value means that the increase in the value of individual characteristics will affect the number of foreign units.