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(ostatnia aktualizacja tekstu: 2004-06-25 15:01:16)
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Registered Partnership (spółka jawna)
Purpose
Established for the purpose of operating business on a larger scale under its own business name.
Founders
Legal or natural persons.
Minimum capital
N/A
Legal personality
Not a legal person - a partnership
Liability
Each partner is liable without limitation, for the debts and obligations of the partnership, jointly and severally with other partners and the partnership, 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, 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.
Text source: Polska Agencja Informacji i Inwestycji Zagranicznych (PAIiIZ) |
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Bazy Danych 
Polskie Placówki
