Professional Partnership

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

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

Minimum capital

Legal personality
None. Personal partnership.

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.

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
International agreements on reciprocity should be in place. Otherwise, a foreign investor is required to present a certificate issued by the competent Polish representation abroad, stating that, in accordance with the principle of reciprocity, Polish entrepreneurs are permitted to conduct business activity in the country in which the investor has permanent residency or registered office.

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