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Polish law

Civil Partnership



Purpose

Operation of a small business.

Founders

Must be established by at least two natural  or legal persons or organisational unit without legal personality which was granted a legal capacity on the basis of a specified act.

Minimum capital

N/A

Legal personality

None. It is the partners, not the partnership itself, who are the operator. A civil partnership is set up according to the general principles of the Civil Law. 

Liability

Each partner is jointly liable for the debts and obligations of the partnership without limit to the extent of his or her entire property.

Taxation

PIT Declaration - Personal Income Tax or CIT - Corporate Income Tax dependent on partner’s status. Each of the partners pays taxes separately.

Establishment process

The entrepreneurs should previously register in the Business Activity Register (each of them individually) and subsequently conclude a civil partnership agreement in writing.

Additional requirements for foreign investors

An economic activity in a way of civil partnership may by exercised by persons entitled to exercise business activity on the territory of Poland in the form of an individual entrepreneur.

Representation of a partnership

Each partner has right to represent a  company.




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