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(ostatnia aktualizacja tekstu: 2004-06-25 14:58:03)
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Limited Joint-Stock Partnership (spółka komandytowo-akcyjna)
Purpose
Established for the purpose of conducting business under its own business name. In practice, this type of partnership is most suitable for large-scale business (e.g. large family enterprises).
Founders
Must be established and conducted by at least two persons.
Minimum capital
50,000 PLN
Legal personality
Not a legal person - a partnership
Liability
At least one partner is liable to the creditors for the debts and obligations of the partnership without limitation (the general partner) and at least one partner is a shareholder.
Taxation
PIT Declaration - Personal Income Tax
Establishment process
The statutes of the partnership should be executed in a notarised form and signed by at least all general partners, whereupon the partnership should be entered into the National Court Register (Krajowy Rejestr Sądowy). A limited joint-stock partnership is created upon its entry in the 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.
Text source: Polska Agencja Informacji i Inwestycji Zagranicznych (PAIiIZ) |
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Polskie Placówki
