Бухгалтерия в Польше | inPL Group - бухгалтерское обслуживание в Люблине, Катовице, Кракове и Варшаве

Форма предпринимательской деятельности: Полное товарищество

FULL PARTNERSHIP (SPÓŁKA JAWNA) is a form of business where private traders (general partners) engage in entrepreneurial activities on behalf of the partnership. The managing person can be a member of only one full partnership.

A company can be founded by at least 2 individuals. or legal. persons, or organizational units that do not have a legal personality recognized as legally capable.

The name of the company
The firm name of a full partnership must contain either the names of all its participants and the words "full partnership", or the name (name) of one or more participants using the words "and company" and "full partnership".

A general partnership does not have the status of a legal personality, which means that the members of a general partnership bear subsidiary liability for the obligations of a full partnership.
Subsidiary liability is associated with the fact that the general partnership is the first to be responsible for the obligations of the partnership, and then, when the property of the partnership is not able to settle the obligations to creditors, the co-owners of the full partnership will be responsible.

Founding procedure
A written partnership agreement must be signed. The contract does not have to be in the form of a notarial deed. After writing the contract, the partnership should be registered in the State Court Register (Krajowy Rejestr Sądowy - KRS).
An application to the State Court Register (KRS) must be submitted to the District Court at the location of the entity to which the registration is concerned.

An application for registration of a general partnership must be submitted on the official form KRS-W1, which must be filled out correctly and legibly, in accordance with the company agreement. The following forms should be attached to the application:

- KRS-WB defining the data of co-owners;
- KRS-WM is the subject of the partnership and
- KRS-WK indicating the co-owners entitled to represent the partnership.

Along with the aforementioned forms, one copy of the full partnership agreement (in the original), the names of the co-owners, the name of the company of the co-owners and the addresses of the co-owners or their addresses for delivery, and officially certified (notarized) samples of signatures of persons authorized to represent the company should be sent to the court.

The state registration fee is PLN 500.

A general partnership is considered registered and founded from the moment of registration in the register of entrepreneurs of the State Court Register (Krajowy Rejestr Sądowy - KRS).
A partnership does not legally require a minimum share capital.

Depending on who is the co-owner, the activities of the partnership are subject to personal income tax / PIT (personal income tax) and personal income tax / CIT (corporate income tax).

Obligations of entrepreneurs
Each entrepreneur with all his property is responsible for the failures of the enterprise and is equally liable to other owners and partnerships (subsidiary).

Categories of foreign citizens who can establish a simple partnership in Poland.

They must necessarily have:

settlement permit;
- long-term resident's EU residence permit;
Residence permit issued to a family member of a foreigner for family reunification);
- Residence permit (issued on the basis of a residence permit for a long-term resident of the EU, issued by other EU member states than Poland, if such a person justifies his residence in Poland;
- Residence permit (issued to a family member of a foreigner who has the right to stay as a long-term resident of the EU or issued by another EU member state (not Poland), if a person justifies his stay in Poland. If this person is a family member and stayed with a foreigner on the territory of another state ( EU countries) and wants to accompany / join him).
- Residence permit (issued on the basis of studies at a hospital in a university or postgraduate study in Poland);
- Residence permit (issued to a foreigner who is married to a Polish citizen residing in Poland).

Note! Foreign spouses of Polish citizens may carry out business activities if the grounds for their stay are:

Refugee status;

Additional or temporary protection;

Residence permit;

Have a Pole Card.