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Thu, 8 Jan 2009 10:56:34 +0800
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Professional Partnership
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Professional Partnership (spółka partnerska)
Purpose
Established for the purpose of pursuing a liberal profession in a partnership which conducts business under its own business name.
Founders
Must be established by at least two persons qualified to pursue a given profession.
Minimum capital
N/A
Legal personality
Not a legal person - a partnership
Liability
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. The partner is liable with its whole property, jointly with other partners, for all of the outstanding taxes of the partnership and the partners resulting from the operation of the partnership.
Taxation
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. The company 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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