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Professional partnershipPrint

A professional partnership is intended for practicing a freelance profession by partners within an economic organization running an enterprise under its own business name.

The following are freelance professions:


  • advocate,
  • pharmacist,
  • architect,
  • certified public accountant,
  • insurance broker,
  • investment advisor,
  • tax advisor,
  • construction engineer,
  • accountant,
  • physician,
  • dentistry surgeon,
  • veterinary physician,
  • stock broker,
  • notary,
  • nurse,
  • midwife,
  • legal advisor,
  • patent attorney,
  • property appraiser,
  • sworn translator.


The list of freelance professions is open.

The partnership does not have legal personality, it has legal capacity and it may acquire rights and obligations, and in its own name sue and be sued (what is legal personality?),

 Who may form a professional partnership?

At least 2 natural persons who are authorized to pursue a freelance profession, may form a professional partnership (what is a natural person?).

What is the procedure for forming a professional partnership?

In order to form a professional partnership an agreement should be drafted in a form of a notarial deed and then the partnership should be registered in the National Court Register (KRS) (what is the National Court Register? ->).

An application for the entry of the professional partnership in the register shall be filed on an official form KRS-W1, which must be properly and legibly filled in, pursuant to the partnership agreement. Attachment forms shall also be attached to the application:

- KRS-WB specifying personal details of the partners,

- KRS-WM classifying the objects of the partnership and

- KRS-WK indicating partners entitled to represent the partnership

A professional partnership shall be formed upon its entry in the register of entrepreneurs of the National Court Register.

The court fee for the entry in the register amounts to PLN 500.

There is no minimum initial capital required by law to form a professional partnership.


Partners in the professional partnership are subject to a personal income tax (PIT).

Obligations of the entrepreneurs

The partner is not liable for the obligations of the partnership which arose due to the performance of the freelance profession by other partners in the partnership or for the obligations of the partnership which are the consequence of acts or omissions of persons employed by the partnership under an employment agreement or another legal relationship who were subject to the management of another partner when rendering services related to the objects of the partnership. An agreement of the partnership may stipulate that one or more partners consent to bear liability as a partner in a registered partnership . Each partner shall be liable without limitation with all his assets jointly and severally with other partners and the partnership (subsidiary liability) for the obligations of the partnership not directly related to the performance by each of the partners of a freelance profession.

Foreigners who may form a registered partnership are those holding:

  1. permanent residence permit;
  2. long-term EU resident permit;
  3. temporary residence permit granted to a family member of a foreigner for the purpose of uniting with the family (who is considered to be a member of a foreigner’s family?);
  4. temporary residence permit granted on the basis of a residence permit for a long-term EU resident, by a Member State of the EU other than Poland, if such a person justifies his residence in Poland;
  5. temporary residence permit granted to a foreigner’s family member (who is considered to be a foreigner’s family member?), who holds a residence permit for a long-term EU resident granted by another state than Poland and who justifies his residence in Poland, provided that the family member resided with the foreigner on the territory of another EU Member State and would like to accompany him or reunite with him in Poland;
  6. temporary residence permit granted for the purpose of taking up or continuing intramural university studies or intramural doctoral studies in Poland;
  7. temporary residence permit is are married to a Polish citizen residing on the territory of Poland

    Note: Spouses of Polish citizens have the right to conduct business activity based on the fact of concluding a marriage as long as the basis of their residence is a residence permit obtained based on that marriage. 
  8. refugee status;
  9. supplementary protection;