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Polish law

Registered Partnership



Purpose

Established for the purpose of operating business on a larger scale.

Founders

A minimum of two individuals or legal persons or organisational units without legal personality which was granted a legal capacity on the basis of specified act.

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

Each partner is liable without limitation, for the debts and obligations of the partnership, jointly with other partners and the partnership, to the extent of his or her entire property (subsidiary liability of the partner)

Taxation

Each of the partners is taxed separately. PIT - Personal Income Tax; or CIT - Corporate Income Tax, dependent on the partner’s status.

Establishment process

In order to be effective, a deed of partnership must be executed in writing, whereupon the partnership should be entered into the National Court Register.

Additional requirements for foreign investors

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

  1. foreign 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 parties to 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,

  3. other persons than those referred to in 1) if international treaties provide so.

 

Representation of a partnership

Each partner has right to represent a company. Registered partnership may also be represented by a proxy




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