Skip to content
Corporate law

Limited partnership (sp.k.) with an individual tax ruling

For entrepreneurs who want to run a business in Poland as a limited partnership with single taxation of the general partner's profit, and who want that treatment confirmed by an individual tax ruling.

Fee
from 2 300 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Preparation of the partnership agreement of a limited partnership with a natural person as general partner
  • Preparation and filing of the application for registration of the partnership in the National Court Register (Krajowy Rejestr Sadowy, KRS)
  • Preparation and filing of the application for an individual tax ruling
  • Representation in the proceedings before the Director of the National Revenue Information Service (Krajowa Informacja Skarbowa, KIS)

What the price does not include

  • Complaints to the administrative courts (the voivodship administrative court and the Supreme Administrative Court)
  • Ongoing accounting and tax services after registration
  • Atypical structures with several general partners or additional investors

What you receive

  • Application for registration of the limited partnership filed with the registry court together with the complete set of documents
  • Application for an individual tax ruling on the taxation of the general partner, conducted until the authority decides
How it works

How the general partner is taxed

In a limited partnership with a natural person as general partner, that partner's profit is in effect taxed once. The mechanism in four steps.

  1. The partnership pays CIT

    The limited partnership is a corporate income tax payer and settles tax on its income at the rate of 9% or 19%.

  2. Profit goes to the general partner

    On the profit paid out, the general partner pays flat-rate income tax of 19%.

  3. Deduction of the partnership's CIT

    From that tax the general partner deducts the part of the CIT paid by the partnership that corresponds to the partner's share in the profit.

  4. Single taxation

    After the deduction, the general partner's profit is in effect taxed once. The deduction already applies to advance payments during the year.

Who should use this service

A limited partnership works well where one partner runs and represents the business while the others contribute capital and limit their liability to the amount of their contribution. In the structure we prepare, the general partner, that is the partner who manages the affairs of the partnership, is a natural person. It is that partner who benefits from the single taxation of profit described below.

Why the price includes an individual tax ruling

The way the general partner is taxed follows from the statute, yet in the specific situation of a given partner it is worth having that treatment confirmed with binding effect. The price therefore covers preparing and filing the application for an individual tax ruling and representing you in the proceedings before the Director of the National Revenue Information Service. That way the position of the authority is available in writing before the partnership starts distributing profit. The price does not cover any complaints to the administrative courts; if they become necessary, their scope and cost are agreed separately.

Price and scope

The price starts at EUR 2300 net and covers both the setting up of the partnership and the application for a ruling, including the full proceedings before the National Revenue Information Service. It does not cover complaints to the administrative courts or an atypical partner structure, which are priced individually.

What the fee depends on

  • Number and type of partners and the structure adopted for the partnership
  • Degree to which the partnership agreement is individualised and negotiated
  • Scope of the issues covered by the application for a ruling

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

Book a consultationContact us