Kancelaria Prawna Skarbiec


Partnership in Poland

Polish commercial law differentiates between partnerships and corporations. Each partnership doesn't have a legal personality, but has a legal capacity instead. In fact partnerships may acquire rights in its own name as well as sue or be sued.


In Polish law there are 4 types of partnership companies: registered partnership; professional partnership; and limited partnership. A limited joint-stock partnership is actually a mixed type company because it is a partnership with capital company elements.

Partnership companies with the exception of a limited joint-stock partnership leave a large margin of discretion for their owners in relation to articles of association. In addition, due to their character they provide a preferential tax treatment since, because there is no dividend tax involved.

Partnerships on the other hand with some exceptions do not exclude the liability of the owners for obligations taken in the name of the partnerships.

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