The cultural determinants are a crucial factor affecting the communication processes as well as the approach to cooperation in the international environment. The cultural differences are often a reason for occurrence of barriers in communication and in cooperation with the environment. In their article, the authors presented the literature considerations on the topic of communication, with a particular account of written communication in business and its cultural determinants. The paper presents the characteristics of the cultural determinants and their impact on the approach, style and contents of messages in written communication in business, including business and official correspondence.