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Polish citizenship guide



Under the Polish law there are the following types of partnerships:

  • general partnership,
  • professional partnership,
  • limited partnership,
  • limited joint-stock partnership.

The most essential element in a partnership are the partners. In principle, they represent the partnership, manage its affairs (business), they are also responsible for its obligations, including their own assets (and also for the partnership’s tax liabilities). Such partnerships do not have separate organizational bodies, such as the management or supervisory board. The partners of a partnership share their profits in a relatively simple way and they are subject to personal income tax (each partner is individually the payer of income tax). The activity of the partners is generally based on mutual trust, common operation of the business, a desire to run the business with these specific individuals, namely the other partners. The composition of the partners in partnerships is generally fairly constant – the participation (share) in a partnership cannot be traded, for example, it cannot be sold. General partnership is, in principle, dissolved when one of the partners dies or terminates the partnership agreement.