Polish Civil Partnership

The Polish civil partnership is a form of legal entity generally used for small businesses in Poland. It must be established by at least two natural or legal persons and requires no minimum share capital. The civil partnership is a very simply type of Polish company and the set-up process requires less time than for other companies. If you and your business partners want to open a civil partnership, our Polish company formation specialists can help you start up your company.

Citizens from the European Union and the European Free Trade Association Member States have the same rights for doing business as Polish nationals. Other foreign investors need to obtain residence permits in Poland.

Establish a Polish civil partnership

The civil partnership in Poland has no legal personality and the partners are liable for the debts and obligations of the partnership. Civil partnerships are set up according to the general provisions contained in the Polish Civil Law.

Although this simple for of business entity does not need to be registered at the National Court Registry, the partners must register themselves in the Polish Business Activity Register and only afterwards commence the process of setting up a civil partnership. Our Polish company formation experts can help you with detailed information about the business registration process for entrepreneurs in Poland

Other information about civil partnerships in Poland

It is important for the partners to remember that they are jointly liable for the debts and obligations of the civil partnership, without limitations and to the extent of their entire property and assets. Each partner may represent the company in business matters.

The partners are also liable for paying their taxes in Poland when operating a civil partnership. The personal income tax must be submitted by each partner, individually, and each taxpayer is taxed separately according to its investment in the partnership.  

The personal income tax in Poland is calculated at progressive rates of 12% and 32% (32% above PLN 120,000). In certain cases, a flat 19% tax rate applies.

Our company incorporation firm in Poland offers various services related to company formation, accounting and company management in Poland.