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Polish law

Professional Partnership



Purpose

Established for the purpose of pursuing a profession in the form of a partnership, which conducts business under its own business name.

Founders

Must be established by at least two individuals qualified to pursue the given profession.

Minimum capital

N/A

Legal personality

None. Personal partnership. Registered partnership possess a legal capacity and may in its own name acquire rights, including ownership of immovable property and other rights in rem, incur obligations, sue and be sued.

Liability

A partner is not liable for the debts and obligations of the partnership incurred by the pursuit of a profession by other partners, or resulting from the actions or omissions of the partnership's employees who at the time of providing a service related to the company's business were commissioned by and answerable to another partner. The deed of partnership may provide that one or more partners are liable for the debts and obligations of the partnership to the same extent as that of a partner in a registered partnership. Every partner shall be liable for obligations of the partnership with all his assets jointly and severally with the remaining partners and with the partnership for obligations which not have arisen with relation to practising liberal profession by the remaining partners.

Taxation

Every partner pays taxes individually. PIT Declaration - Personal Income Tax

Establishment process

The deed of partnership should be executed in a notarised form, whereupon the partnership should be entered into the National Court Register.

Additional requirements for foreign investors

The economic activity in the form of professional partnership may by conducted by:

1) foreign natural persons from the European Union Member States and European Free Trade Association (EFTA) member countries - parties to the European Economic Area Agreement and foreign persons from countries which are not members of the treaty on European Economic Area, which may enjoy economic freedom on the basis of agreements concluded by those states with European Community and its Member States,

2) other natural persons than those referred to in 1) who are entitled to  conduct economic activity within the territory of Poland,In addition persons specified in the 1) and 2) should comply with requirements binding within the territory of Poland concerning practising a professional profession

Representation of a partnership

Each partner has right to represent a company, unless deed of partnership states otherwise. In a professional partnership Management Board may be optionally appointed. Professional partnership may be represented by a proxy




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