Registered Partnership Incorporation in Poland

Registered partnership incorporation in Poland

Since enactment of new Polish Commercial Companies Code in 1997 Registered Partnership became one of the most popular form to running small and mid-size business. Registered Partnership is considered as an ancestor of less formalized Business Partnership. According to recent tax legislation partners of Business Partnership are obliged to convert their business into Registered Partnership after the turnover overcomes 800 000 EUR per year.


In a Registered Partnership, you and your business partner (or partners) personally share responsibility for your business. You can share all your business’ profits between the partners. Each partner pays taxes on their share of the profits.  Registered Partnership does have a ‘legal personality’ separate from the individual partners (as opposed to Registered Partnership).

Partnership of Foreigners:

EU nationals are free to do business in this form in Poland. Non-EU nationals are not allowed to exercise this form of business.  Exceptions to this rule are very rare but they may be provided by bilateral agreements concluded by Polish State.

Capital of the partnership:

In the contract of association partners shall contribute something towards the partnership in order to build up its capital. In terms of capital, Registered Partnership is very flexible. First of all there is no specific minimum capital. Besides each partner’s may contribute to the partnership ownership of movable or immovable properties, other rights or even his own services.


Each partner is authorized to represent the partnership.


The partners bear joint, several and unlimited liability for the partnership’s liabilities. Nevertheless before partners are held liable for the partnership’s liabilities enforcement of debts towards the company must be proved as ineffective.


Each partner pays tax on their share of the profits.

Registered Partnership are tax efficient as although they do have legal personality they are not covered by CIT taxation. Partners pay only PIT TAX – Personal Income Tax. CIT TAX – Corporate Income Tax is not applicable to Registered Partnership

Steps necessary to establish Business Partnership:

  1. Drafting and signing Contract of Association by all the partners
  2. Registration of the Partnership at the Company Register (KRS)

As a result you of above steps you would get:

  1. The company will be registered in the Company House (KRS) and will get it KRS no.
  2. The company will get tax identification no. (NIP) and will be registered as a taxpayer
  3. The company will get its own statistical no. (REGON)
  4. The company would be registered in Social Security Agency (ZUS)

Contact our partnership registration lawyers

Please address your enquiries to: [email protected], we will do our best to answer to you e-mail within 24 hours.

Expert team leader DKP Legal Michał Dudkowiak
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