Purpose
Operation of a small business.

Founders
Must be established by at least two persons.

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

Establishment process
In order to be effective, a deed of partnership must be executed in writing; each partner is obliged to register as an entrepreneur in the Business Activity Register (Ewidencja działalności gospodarczej).

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, ie that Polish entrepreneurs are permitted to conduct business activity in the country in which the investor has permanent residency or a registered office.

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, ie that Polish entrepreneurs are permitted to conduct business activity in the country in which the investor has permanent residency or a registered office.

Representation of a partnership
Each partner has right to represent a company