|
|
(ostatnia aktualizacja tekstu: 2004-06-25 15:02:50)
![Print [0.12 kB]](http://www.polandguangzhou.com/pl/img/221.gif) wersja do druku |
Civil partnership (spółka cywilna)
Purpose
Established for the purpose of cunducting business on a smaller scale (a larger scale enterprise is a partnership with net sales of goods or services amounting to the Polish currency equivalent of at least EUR 400,000 in two consecutive financial years. A civil partnership conducting business on a larger scale becomes a registered partnership upon its entry in the National Court Register).
Founders
Must be established by at least two persons.
Minimum capital
N/A
Legal personality
None. A civil partnership is established pursuant to the general principles of the Civil Law and it is the partners, not the partnership itself, who are the operator.
Liability Each partner is liable for the debts and obligations of the partnership without limitation 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 the partnership in Business Activity Register (ewidencja działalności gospodarczej) as an entrepreneur carrying out a business activity in the form of civil partnership (on official forms of 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 a registered office.
Text source: Polska Agencja Informacji i Inwestycji Zagranicznych (PAIiIZ) |
| |
|
|
|
|
|
Bazy Danych 
Polskie Placówki
